GUNEY & TUZ: what changed
Two financial 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.
GUNEY & TUZ
Largest movements
- Tangible fixed assets -€5,698
down €5,698 (-50.0%), from €11,395 to €5,697
- Cash +€3,123
up €3,123 (+100%), from €3,120 to €6,243
mainly Depreciation (+€5,697) and Tax, wage and social debts (+€2,335)
- Stocks and contracts +€913
up €913 (+4.7%), from €19,513 to €20,426
- Debts after one year -€5,211
down €5,211 (-82.9%), from €6,286 to €1,075
- Tax, wage and social debts +€2,335
up €2,335 (+1,327%), from €176 to €2,511
- Profit (loss) carried forward +€1,307
up €1,307 (+8.6%), from €15,157 to €16,464
- Gross operating margin +€11,164
up €11,164 (+482%), from €2,315 to €13,479
- Purchases and services -€5,903
down €5,903 (-3.7%), from €158,336 to €152,433
- Turnover +€5,261
up €5,261 (+3.3%), from €160,651 to €165,912
- Taxes +€4,535
up €4,535, from -€257 to €4,278
From the 2023 result to the 2024 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.
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €39,280 | €37,711 | -€1,569 | -4.0% |
| Fixed assets | 21/28 | €11,395 | €5,697 | -€5,698 | -50.0% |
| Tangible fixed assets | 22/27 | €11,395 | €5,697 | -€5,698 | -50.0% |
| Furniture and vehicles | 24 | €11,395 | €5,697 | -€5,698 | -50.0% |
| Current assets | 29/58 | €27,885 | €32,014 | +€4,129 | +14.8% |
| Stocks and contracts in progress | 3 | €19,513 | €20,426 | +€913 | +4.7% |
| Stocks | 30/36 | €19,513 | €20,426 | +€913 | +4.7% |
| Amounts receivable within one year | 40/41 | €5,252 | €5,345 | +€93 | +1.8% |
| Other amounts receivable | 41 | €5,252 | €5,345 | +€93 | +1.8% |
| Cash at bank and in hand | 54/58 | €3,120 | €6,243 | +€3,123 | +100% |
| Total equity and liabilities | 10/49 | €39,280 | €37,711 | -€1,569 | -4.0% |
| Equity | 10/15 | €27,607 | €28,914 | +€1,307 | +4.7% |
| Contributions | 10/11 | €12,450 | €12,450 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,157 | €16,464 | +€1,307 | +8.6% |
| Amounts payable | 17/49 | €11,673 | €8,797 | -€2,876 | -24.6% |
| Amounts payable after more than one year | 17 | €6,286 | €1,075 | -€5,211 | -82.9% |
| Financial debts | 170/4 | €6,286 | €1,075 | -€5,211 | -82.9% |
| Amounts payable within one year | 42/48 | €5,387 | €7,722 | +€2,335 | +43.3% |
| Current portion of amounts payable after more than one year | 42 | €5,211 | €5,211 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €176 | €2,511 | +€2,335 | +1,327% |
| Taxes | 450/3 | €176 | €2,511 | +€2,335 | +1,327% |
| Turnover | 70 | €160,651 | €165,912 | +€5,261 | +3.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €158,336 | €152,433 | -€5,903 | -3.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,697 | €5,697 | = | 0.0% |
| Other operating charges | 640/8 | €762 | €1,457 | +€695 | +91.2% |
| Gross operating margin | 9900 | €2,315 | €13,479 | +€11,164 | +482% |
| Operating profit (loss) | 9901 | -€4,144 | €6,325 | +€10,469 | |
| Financial charges | 65/66B | €483 | €740 | +€257 | +53.2% |
| Recurring financial charges | 65 | €483 | €740 | +€257 | +53.2% |
| Profit (loss) for the period before taxes | 9903 | -€4,627 | €5,585 | +€10,212 | |
| Income taxes | 67/77 | -€257 | €4,278 | +€4,535 | |
| Profit (loss) for the period | 9904 | -€4,370 | €1,307 | +€5,677 | |
| Transfer from tax-exempt reserves | 789 | €4,655 | - | -€4,655 | |
| Profit (loss) for the period to be appropriated | 9905 | €285 | €1,307 | +€1,022 | +359% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.