GunKe: 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.
GunKe
Largest movements
- Cash +€39,034
up €39,034 (+682.6%), from €5,719 to €44,753
mainly Net result for the year (+€27,210) and Current investments (+€23,003)
- Current investments -€23,003
down €23,003 (-56.1%), from €41,001 to €17,998
- Reserves +€7,210
up €7,210 (+22.7%), from €31,762 to €38,972
- Other debts +€6,159
up €6,159 (+32.3%), from €19,078 to €25,238
- Trade debts +€1,930
up €1,930 (+74.5%), from €2,590 to €4,520
- Tax, wage and social debts +€886
up €886 (+15.2%), from €5,832 to €6,718
- Gross operating margin +€8,078
up €8,078 (+25.8%), from €31,293 to €39,371
- Turnover +€4,937
up €4,937 (+4.0%), from €122,276 to €127,212
- Purchases and services -€2,604
down €2,604 (-2.7%), from €95,025 to €92,420
- Taxes +€2,041
up €2,041 (+26.5%), from €7,717 to €9,758
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 | €61,618 | €77,813 | +€16,195 | +26.3% |
| Fixed assets | 21/28 | €2,549 | €3,001 | +€452 | +17.7% |
| Tangible fixed assets | 22/27 | €2,549 | €3,001 | +€452 | +17.7% |
| Furniture and vehicles | 24 | €2,549 | €942 | -€1,607 | -63.0% |
| Other tangible fixed assets | 26 | - | €2,059 | +€2,059 | |
| Current assets | 29/58 | €59,069 | €74,812 | +€15,743 | +26.7% |
| Amounts receivable within one year | 40/41 | €12,040 | €11,765 | -€275 | -2.3% |
| Trade receivables | 40 | €10,759 | €11,007 | +€248 | +2.3% |
| Other amounts receivable | 41 | €1,281 | €758 | -€523 | -40.8% |
| Current investments | 50/53 | €41,001 | €17,998 | -€23,003 | -56.1% |
| Cash at bank and in hand | 54/58 | €5,719 | €44,753 | +€39,034 | +682.6% |
| Deferred charges and accrued income | 490/1 | €308 | €296 | -€12 | -3.9% |
| Total equity and liabilities | 10/49 | €61,618 | €77,813 | +€16,195 | +26.3% |
| Equity | 10/15 | €33,762 | €40,972 | +€7,210 | +21.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €31,762 | €38,972 | +€7,210 | +22.7% |
| Distributable reserves | 133 | €31,762 | €38,972 | +€7,210 | +22.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €27,856 | €36,841 | +€8,985 | +32.3% |
| Amounts payable within one year | 42/48 | €27,500 | €36,476 | +€8,976 | +32.6% |
| Trade debts | 44 | €2,590 | €4,520 | +€1,930 | +74.5% |
| Suppliers | 440/4 | €2,590 | €4,520 | +€1,930 | +74.5% |
| Taxes, remuneration and social security | 45 | €5,832 | €6,718 | +€886 | +15.2% |
| Taxes | 450/3 | €5,832 | €6,718 | +€886 | +15.2% |
| Other amounts payable | 47/48 | €19,078 | €25,238 | +€6,159 | +32.3% |
| Accrued charges and deferred income | 492/3 | €356 | €365 | +€9 | +2.6% |
| Turnover | 70 | €122,276 | €127,212 | +€4,937 | +4.0% |
| Non-recurring operating income | 76A | €0 | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €95,025 | €92,420 | -€2,604 | -2.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,972 | €1,651 | -€321 | -16.3% |
| Other operating charges | 640/8 | €1,447 | €1,514 | +€67 | +4.6% |
| Gross operating margin | 9900 | €31,293 | €39,371 | +€8,078 | +25.8% |
| Operating profit (loss) | 9901 | €27,873 | €36,206 | +€8,333 | +29.9% |
| Financial income | 75/76B | €510 | €1,318 | +€808 | +158.6% |
| Recurring financial income | 75 | €510 | €1,318 | +€808 | +158.6% |
| Financial charges | 65/66B | €524 | €556 | +€32 | +6.1% |
| Recurring financial charges | 65 | €524 | €556 | +€32 | +6.1% |
| Profit (loss) for the period before taxes | 9903 | €27,859 | €36,968 | +€9,109 | +32.7% |
| Income taxes | 67/77 | €7,717 | €9,758 | +€2,041 | +26.5% |
| Profit (loss) for the period | 9904 | €20,142 | €27,210 | +€7,068 | +35.1% |
| Profit (loss) for the period to be appropriated | 9905 | €20,142 | €27,210 | +€7,068 | +35.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.