GUNEI: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
GUNEI
Largest movements
- Tangible fixed assets -€9,532
down €9,532 (-4.5%), from €209,857 to €200,325
of which Land and buildings: -€8,667
- Revaluation surpluses -€8,667
down €8,667 (-4.3%), from €200,200 to €191,533
- Reserves +€8,667
up €8,667 (+13.5%), from €64,158 to €72,824
- Other debts -€5,999
down €5,999 (-11.9%), from €50,243 to €44,245
- Profit (loss) carried forward -€4,647
down €4,647 (-3.1%), from -€150,380 to -€155,027
- Gross operating margin -€462
down €462 (-4.3%), from €10,778 to €10,317
- Financial charges -€309
down €309 (-9.9%), from €3,110 to €2,801
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €228,295 | €218,251 | -€10,044 | -4.4% |
| Fixed assets | 21/28 | €209,857 | €200,325 | -€9,532 | -4.5% |
| Tangible fixed assets | 22/27 | €209,857 | €200,325 | -€9,532 | -4.5% |
| Land and buildings | 22 | €207,023 | €198,356 | -€8,667 | -4.2% |
| Plant, machinery and equipment | 23 | €1,595 | €730 | -€865 | -54.2% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Other tangible fixed assets | 26 | €1,239 | €1,239 | = | 0.0% |
| Current assets | 29/58 | €18,438 | €17,926 | -€513 | -2.8% |
| Amounts receivable within one year | 40/41 | €38 | - | -€38 | |
| Trade receivables | 40 | €38 | - | -€38 | |
| Cash at bank and in hand | 54/58 | €18,055 | €17,566 | -€489 | -2.7% |
| Deferred charges and accrued income | 490/1 | €345 | €360 | +€15 | +4.4% |
| Total equity and liabilities | 10/49 | €228,295 | €218,251 | -€10,044 | -4.4% |
| Equity | 10/15 | €175,978 | €171,331 | -€4,647 | -2.6% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Revaluation surpluses | 12 | €200,200 | €191,533 | -€8,667 | -4.3% |
| Reserves | 13 | €64,158 | €72,824 | +€8,667 | +13.5% |
| Distributable reserves | 133 | €64,158 | €72,824 | +€8,667 | +13.5% |
| Profit (loss) carried forward | 14 | -€150,380 | -€155,027 | -€4,647 | -3.1% |
| Amounts payable | 17/49 | €52,318 | €46,920 | -€5,397 | -10.3% |
| Amounts payable within one year | 42/48 | €51,296 | €45,903 | -€5,393 | -10.5% |
| Trade debts | 44 | €1,052 | €1,658 | +€606 | +57.6% |
| Suppliers | 440/4 | €1,052 | €1,658 | +€606 | +57.6% |
| Other amounts payable | 47/48 | €50,243 | €44,245 | -€5,999 | -11.9% |
| Accrued charges and deferred income | 492/3 | €1,022 | €1,017 | -€5 | -0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,532 | €9,532 | = | 0.0% |
| Other operating charges | 640/8 | €2,559 | €2,631 | +€72 | +2.8% |
| Gross operating margin | 9900 | €10,778 | €10,317 | -€462 | -4.3% |
| Operating profit (loss) | 9901 | -€1,312 | -€1,846 | -€534 | -40.7% |
| Financial charges | 65/66B | €3,110 | €2,801 | -€309 | -9.9% |
| Recurring financial charges | 65 | €3,110 | €2,801 | -€309 | -9.9% |
| Profit (loss) for the period before taxes | 9903 | -€4,422 | -€4,647 | -€225 | -5.1% |
| Profit (loss) for the period | 9904 | -€4,422 | -€4,647 | -€225 | -5.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,422 | -€4,647 | -€225 | -5.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.