GUOJUN: 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.
GUOJUN
Largest movements
- Tangible fixed assets -€13,472
down €13,472 (-21.0%), from €64,128 to €50,656
of which Other tangible fixed assets: -€6,800
- Receivables after one year -€10,000
down €10,000 (-9.1%), from €110,000 to €100,000
- Profit (loss) carried forward -€16,018
down €16,018 (-11.1%), from €144,749 to €128,732
- Tax, wage and social debts -€6,471
down €6,471 (-41.5%), from €15,605 to €9,134
of which Remuneration and social security: -€8,907
- Gross operating margin +€8,464
up €8,464 (+21.5%), from €39,335 to €47,799
- Staff costs -€1,716
down €1,716 (-4.2%), from €40,769 to €39,053
- Other operating charges -€1,527
down €1,527 (-12.7%), from €12,005 to €10,478
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 | €234,418 | €211,031 | -€23,387 | -10.0% |
| Fixed assets | 21/28 | €64,128 | €50,656 | -€13,472 | -21.0% |
| Tangible fixed assets | 22/27 | €64,128 | €50,656 | -€13,472 | -21.0% |
| Plant, machinery and equipment | 23 | €4,966 | €2,290 | -€2,676 | -53.9% |
| Furniture and vehicles | 24 | €688 | €344 | -€344 | -50.0% |
| Leasing and similar rights | 25 | €13,090 | €9,437 | -€3,653 | -27.9% |
| Other tangible fixed assets | 26 | €45,385 | €38,585 | -€6,800 | -15.0% |
| Current assets | 29/58 | €170,290 | €160,375 | -€9,915 | -5.8% |
| Amounts receivable after more than one year | 29 | €110,000 | €100,000 | -€10,000 | -9.1% |
| Other amounts receivable | 291 | €110,000 | €100,000 | -€10,000 | -9.1% |
| Stocks and contracts in progress | 3 | €6,100 | €5,980 | -€120 | -2.0% |
| Stocks | 30/36 | €6,100 | €5,980 | -€120 | -2.0% |
| Amounts receivable within one year | 40/41 | €24,414 | €24,032 | -€381 | -1.6% |
| Trade receivables | 40 | €932 | - | -€932 | |
| Other amounts receivable | 41 | €23,482 | €24,032 | +€551 | +2.3% |
| Cash at bank and in hand | 54/58 | €29,776 | €30,363 | +€587 | +2.0% |
| Total equity and liabilities | 10/49 | €234,418 | €211,031 | -€23,387 | -10.0% |
| Equity | 10/15 | €217,915 | €201,897 | -€16,018 | -7.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €54,565 | €54,565 | = | 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 | €52,705 | €52,705 | = | 0.0% |
| Profit (loss) carried forward | 14 | €144,749 | €128,732 | -€16,018 | -11.1% |
| Amounts payable | 17/49 | €16,503 | €9,134 | -€7,369 | -44.7% |
| Amounts payable within one year | 42/48 | €15,605 | €9,134 | -€6,471 | -41.5% |
| Taxes, remuneration and social security | 45 | €15,605 | €9,134 | -€6,471 | -41.5% |
| Taxes | 450/3 | €2,197 | €4,633 | +€2,437 | +110.9% |
| Remuneration and social security | 454/9 | €13,408 | €4,501 | -€8,907 | -66.4% |
| Accrued charges and deferred income | 492/3 | €898 | - | -€898 | |
| Remuneration, social security and pensions | 62 | €40,769 | €39,053 | -€1,716 | -4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,827 | €13,472 | -€355 | -2.6% |
| Other operating charges | 640/8 | €12,005 | €10,478 | -€1,527 | -12.7% |
| Gross operating margin | 9900 | €39,335 | €47,799 | +€8,464 | +21.5% |
| Operating profit (loss) | 9901 | -€27,266 | -€15,204 | +€12,063 | +44.2% |
| Financial charges | 65/66B | €931 | €544 | -€387 | -41.6% |
| Recurring financial charges | 65 | €765 | €544 | -€221 | -28.9% |
| Non-recurring financial charges | 66B | €166 | - | -€166 | |
| Profit (loss) for the period before taxes | 9903 | -€28,198 | -€15,748 | +€12,450 | +44.2% |
| Income taxes | 67/77 | €294 | €270 | -€24 | -8.1% |
| Profit (loss) for the period | 9904 | -€28,492 | -€16,018 | +€12,474 | +43.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€28,492 | -€16,018 | +€12,474 | +43.8% |
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 7 October 2026 via checked.be.