GURAYA: what changed
What changed
GURAYA
NACE 47.110, Non-specialised retail sale with food, beverages or tobacco predominating
filed annual accounts (NBB)
Net result for the year
€128
2024 · €5,956-€5,828
Equity
€22,254
2024 · €22,126+€128
Cash
€227
2024 · €169+€58
Balance sheet total
€61,492
2024 · €64,331-€2,839
Largest movements
Assets
- Tangible fixed assets -€1,068
down €1,068 (-20.0%), from €5,339 to €4,271
- Stocks and contracts -€731
down €731 (-1.3%), from €55,625 to €54,894
Equity and liabilities
- Other debts -€6,006
down €6,006 (-21.9%), from €27,435 to €21,428
- Tax, wage and social debts +€1,675
up €1,675 (+104%), from €1,606 to €3,281
- Short-term financial debts +€1,081
up €1,081 (+8.5%), from €12,641 to €13,721
Income statement
- Gross operating margin -€6,662
down €6,662 (-48.5%), from €13,734 to €7,072
- Depreciation +€1,065
up €1,065 (+36,488%), from €3 to €1,068
- Taxes -€1,033
down €1,033 (-64.3%), from €1,606 to €573
- Other operating charges -€993
down €993 (-21.2%), from €4,675 to €3,682
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€5,956
Gross operating margin
-€6,662
Depreciation
-€1,065
Other operating charges
+€993
Financial charges
-€126
Taxes
+€1,033
Result 2025
€128
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€1,022
Investment
€0
Financing
+€1,081
Cash 2024
€169
From operations (derived)
-€1,022
Net result for the year
+€128
Depreciation
+€1,068
Stocks and contracts
+€731
Receivables within one year
+€526
Deferred charges and accrued income
+€572
Trade debts
+€283
Tax, wage and social debts
+€1,675
Other debts
-€6,006
Financing
+€1,081
Short-term financial debts
+€1,081
Cash 2025
€227
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €64,331 | €61,492 | -€2,839 | -4.4% |
| Fixed assets | 21/28 | €7,439 | €6,371 | -€1,068 | -14.4% |
| Tangible fixed assets | 22/27 | €5,339 | €4,271 | -€1,068 | -20.0% |
| Plant, machinery and equipment | 23 | €5,339 | €4,271 | -€1,068 | -20.0% |
| Financial fixed assets | 28 | €2,100 | €2,100 | = | 0.0% |
| Current assets | 29/58 | €56,892 | €55,121 | -€1,771 | -3.1% |
| Stocks and contracts in progress | 3 | €55,625 | €54,894 | -€731 | -1.3% |
| Stocks | 30/36 | €55,625 | €54,894 | -€731 | -1.3% |
| Amounts receivable within one year | 40/41 | €526 | €0 | -€526 | -100% |
| Other amounts receivable | 41 | €526 | €0 | -€526 | -100% |
| Cash at bank and in hand | 54/58 | €169 | €227 | +€58 | +34.4% |
| Deferred charges and accrued income | 490/1 | €572 | €0 | -€572 | -100% |
| Total equity and liabilities | 10/49 | €64,331 | €61,492 | -€2,839 | -4.4% |
| Equity | 10/15 | €22,126 | €22,254 | +€128 | +0.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €3,526 | €3,654 | +€128 | +3.6% |
| Non-distributable reserves | 130/1 | €1,797 | €1,797 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,797 | €1,797 | = | 0.0% |
| Distributable reserves | 133 | €1,729 | €1,856 | +€128 | +7.4% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €42,205 | €39,238 | -€2,967 | -7.0% |
| Amounts payable within one year | 42/48 | €42,205 | €39,238 | -€2,967 | -7.0% |
| Financial debts | 43 | €12,641 | €13,721 | +€1,081 | +8.5% |
| Credit institutions | 430/8 | €12,641 | €13,721 | +€1,081 | +8.5% |
| Trade debts | 44 | €524 | €807 | +€283 | +54.0% |
| Suppliers | 440/4 | €524 | €807 | +€283 | +54.0% |
| Taxes, remuneration and social security | 45 | €1,606 | €3,281 | +€1,675 | +104% |
| Taxes | 450/3 | €1,606 | €3,281 | +€1,675 | +104% |
| Other amounts payable | 47/48 | €27,435 | €21,428 | -€6,006 | -21.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3 | €1,068 | +€1,065 | +36,488% |
| Other operating charges | 640/8 | €4,675 | €3,682 | -€993 | -21.2% |
| Gross operating margin | 9900 | €13,734 | €7,072 | -€6,662 | -48.5% |
| Operating profit (loss) | 9901 | €9,056 | €2,322 | -€6,735 | -74.4% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €1,495 | €1,621 | +€126 | +8.4% |
| Recurring financial charges | 65 | €1,495 | €1,621 | +€126 | +8.4% |
| Profit (loss) for the period before taxes | 9903 | €7,562 | €701 | -€6,860 | -90.7% |
| Income taxes | 67/77 | €1,606 | €573 | -€1,033 | -64.3% |
| Profit (loss) for the period | 9904 | €5,956 | €128 | -€5,828 | -97.9% |
| Profit (loss) for the period to be appropriated | 9905 | €5,956 | €128 | -€5,828 | -97.9% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.