GUNNATRA: 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.
GUNNATRA
Largest movements
- Cash +€17,761
up €17,761 (+51.7%), from €34,351 to €52,112
mainly Depreciation (+€13,238) and Current portion of long-term debt (+€9,600)
- Tangible fixed assets -€13,238
down €13,238 (-2.4%), from €562,152 to €548,914
- Current portion of long-term debt +€9,600
up €9,600 (+13.8%), from €69,600 to €79,200
- Gross operating margin -€9,595
down €9,595 (-26.9%), from €35,621 to €26,026
- Taxes -€2,015
down €2,015 (-54.1%), from €3,726 to €1,711
- Other operating charges -€788
down €788 (-36.7%), from €2,148 to €1,360
- Depreciation -€411
down €411 (-3.0%), from €13,648 to €13,238
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.
Derived cash bridge
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 | €597,850 | €601,312 | +€3,463 | +0.6% |
| Fixed assets | 21/28 | €562,152 | €548,914 | -€13,238 | -2.4% |
| Tangible fixed assets | 22/27 | €562,152 | €548,914 | -€13,238 | -2.4% |
| Other tangible fixed assets | 26 | €562,152 | €548,914 | -€13,238 | -2.4% |
| Current assets | 29/58 | €35,697 | €52,398 | +€16,701 | +46.8% |
| Amounts receivable within one year | 40/41 | €978 | €286 | -€692 | -70.7% |
| Trade receivables | 40 | €330 | €0 | -€330 | -100% |
| Other amounts receivable | 41 | €648 | €286 | -€362 | -55.9% |
| Cash at bank and in hand | 54/58 | €34,351 | €52,112 | +€17,761 | +51.7% |
| Deferred charges and accrued income | 490/1 | €368 | €0 | -€368 | -100% |
| Total equity and liabilities | 10/49 | €597,850 | €601,312 | +€3,463 | +0.6% |
| Equity | 10/15 | €95,144 | €99,536 | +€4,392 | +4.6% |
| Contributions | 10/11 | €54,940 | €54,940 | = | 0.0% |
| Reserves | 13 | €11,416 | €11,416 | = | 0.0% |
| Tax-exempt reserves | 132 | €9,916 | €9,916 | = | 0.0% |
| Distributable reserves | 133 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,788 | €33,180 | +€4,392 | +15.3% |
| Amounts payable | 17/49 | €502,706 | €501,776 | -€929 | -0.2% |
| Amounts payable after more than one year | 17 | €420,000 | €420,000 | = | 0.0% |
| Financial debts | 170/4 | €420,000 | €420,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €77,850 | €81,776 | +€3,926 | +5.0% |
| Current portion of amounts payable after more than one year | 42 | €69,600 | €79,200 | +€9,600 | +13.8% |
| Trade debts | 44 | €2,385 | €957 | -€1,427 | -59.9% |
| Suppliers | 440/4 | €2,385 | €957 | -€1,427 | -59.9% |
| Taxes, remuneration and social security | 45 | €5,865 | €1,619 | -€4,246 | -72.4% |
| Taxes | 450/3 | €5,865 | €1,619 | -€4,246 | -72.4% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €4,856 | €0 | -€4,856 | -100% |
| Non-recurring operating income | 76A | €2,500 | €15,000 | +€12,500 | +500% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,648 | €13,238 | -€411 | -3.0% |
| Other operating charges | 640/8 | €2,148 | €1,360 | -€788 | -36.7% |
| Gross operating margin | 9900 | €35,621 | €26,026 | -€9,595 | -26.9% |
| Operating profit (loss) | 9901 | €19,825 | €11,429 | -€8,396 | -42.4% |
| Financial income | 75/76B | €91 | €221 | +€131 | +144% |
| Recurring financial income | 75 | €91 | €221 | +€131 | +144% |
| Financial charges | 65/66B | €5,644 | €5,548 | -€96 | -1.7% |
| Recurring financial charges | 65 | €5,644 | €5,548 | -€96 | -1.7% |
| Profit (loss) for the period before taxes | 9903 | €14,272 | €6,103 | -€8,169 | -57.2% |
| Income taxes | 67/77 | €3,726 | €1,711 | -€2,015 | -54.1% |
| Profit (loss) for the period | 9904 | €10,547 | €4,392 | -€6,155 | -58.4% |
| Profit (loss) for the period to be appropriated | 9905 | €10,547 | €4,392 | -€6,155 | -58.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.