GUNNIS: 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.
GUNNIS
Largest movements
- Tangible fixed assets +€27,452
up €27,452 (+120%), from €22,892 to €50,344
of which Plant, machinery and equipment: +€28,668
- Receivables within one year +€2,951
up €2,951 (+7.0%), from €42,283 to €45,234
of which Other amounts receivable: +€2,970
- Cash +€2,502
up €2,502 (+14.2%), from €17,564 to €20,066
mainly Debts after one year (+€35,799) and Tax, wage and social debts (+€7,816)
- Debts after one year +€35,799
new in 2024: €35,799
- Profit (loss) carried forward -€20,648
down €20,648 (-312%), from -€6,628 to -€27,276
- Tax, wage and social debts +€7,816
up €7,816 (+174%), from €4,493 to €12,309
of which Remuneration and social security: +€8,464
- Trade debts +€7,593
up €7,593 (+3,416%), from €222 to €7,815
- Current portion of long-term debt +€3,780
up €3,780 (+186%), from €2,034 to €5,814
- Staff costs +€17,667
up €17,667 (+37.3%), from €47,400 to €65,067
- Gross operating margin +€12,676
up €12,676 (+22.8%), from €55,523 to €68,199
- Depreciation -€2,911
down €2,911 (-37.8%), from €7,701 to €4,790
- Financial charges +€1,832
up €1,832 (+83.6%), from €2,190 to €4,023
- Other operating charges +€1,752
up €1,752 (+79.0%), from €2,218 to €3,970
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 | €89,928 | €122,674 | +€32,746 | +36.4% |
| Fixed assets | 21/28 | €25,692 | €53,144 | +€27,452 | +107% |
| Tangible fixed assets | 22/27 | €22,892 | €50,344 | +€27,452 | +120% |
| Land and buildings | 22 | €1,139 | €789 | -€350 | -30.7% |
| Plant, machinery and equipment | 23 | €19,366 | €48,034 | +€28,668 | +148% |
| Furniture and vehicles | 24 | €1,368 | €623 | -€745 | -54.5% |
| Other tangible fixed assets | 26 | €1,018 | €898 | -€121 | -11.9% |
| Financial fixed assets | 28 | €2,800 | €2,800 | = | 0.0% |
| Current assets | 29/58 | €64,236 | €69,530 | +€5,294 | +8.2% |
| Stocks and contracts in progress | 3 | €2,500 | €2,500 | = | 0.0% |
| Stocks | 30/36 | €2,500 | €2,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €42,283 | €45,234 | +€2,951 | +7.0% |
| Trade receivables | 40 | €19 | €0 | -€19 | -100% |
| Other amounts receivable | 41 | €42,264 | €45,234 | +€2,970 | +7.0% |
| Cash at bank and in hand | 54/58 | €17,564 | €20,066 | +€2,502 | +14.2% |
| Deferred charges and accrued income | 490/1 | €1,889 | €1,730 | -€159 | -8.4% |
| Total equity and liabilities | 10/49 | €89,928 | €122,674 | +€32,746 | +36.4% |
| Equity | 10/15 | €81,585 | €60,937 | -€20,648 | -25.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €69,613 | €69,613 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €67,753 | €67,753 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,628 | -€27,276 | -€20,648 | -312% |
| Amounts payable | 17/49 | €8,343 | €61,737 | +€53,394 | +640% |
| Amounts payable after more than one year | 17 | - | €35,799 | +€35,799 | |
| Financial debts | 170/4 | - | €35,799 | +€35,799 | |
| Amounts payable within one year | 42/48 | €6,750 | €25,938 | +€19,189 | +284% |
| Current portion of amounts payable after more than one year | 42 | €2,034 | €5,814 | +€3,780 | +186% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €222 | €7,815 | +€7,593 | +3,416% |
| Suppliers | 440/4 | €222 | €7,815 | +€7,593 | +3,416% |
| Taxes, remuneration and social security | 45 | €4,493 | €12,309 | +€7,816 | +174% |
| Taxes | 450/3 | €3,750 | €3,102 | -€648 | -17.3% |
| Remuneration and social security | 454/9 | €744 | €9,207 | +€8,464 | +1,138% |
| Accrued charges and deferred income | 492/3 | €1,594 | €0 | -€1,594 | -100% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €47,400 | €65,067 | +€17,667 | +37.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,701 | €4,790 | -€2,911 | -37.8% |
| Other operating charges | 640/8 | €2,218 | €3,970 | +€1,752 | +79.0% |
| Non-recurring operating charges | 66A | €0 | €12,658 | +€12,658 | |
| Gross operating margin | 9900 | €55,523 | €68,199 | +€12,676 | +22.8% |
| Operating profit (loss) | 9901 | -€1,795 | -€18,285 | -€16,490 | -919% |
| Financial income | 75/76B | €1,390 | €1,820 | +€431 | +31.0% |
| Recurring financial income | 75 | €1,390 | €1,820 | +€431 | +31.0% |
| Financial charges | 65/66B | €2,190 | €4,023 | +€1,832 | +83.6% |
| Recurring financial charges | 65 | €2,190 | €4,023 | +€1,832 | +83.6% |
| Profit (loss) for the period before taxes | 9903 | -€2,596 | -€20,488 | -€17,892 | -689% |
| Income taxes | 67/77 | €147 | €160 | +€13 | +9.2% |
| Profit (loss) for the period | 9904 | -€2,743 | -€20,648 | -€17,905 | -653% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,743 | -€20,648 | -€17,905 | -653% |
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 17 October 2026 via checked.be.