GURDEN HOLDING: 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.
GURDEN HOLDING
Largest movements
- Receivables within one year -€15,515
down €15,515 (-48.6%), from €31,945 to €16,430
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin -€10,910
down €10,910 (-1,056%), from -€1,033 to -€11,943
- Purchases and services +€7,410
up €7,410 (+9.5%), from €78,033 to €85,443
- Turnover -€3,500
down €3,500 (-4.5%), from €77,000 to €73,500
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 | €1,532,728 | €1,517,318 | -€15,410 | -1.0% |
| Fixed assets | 21/28 | €1,500,000 | €1,500,000 | = | 0.0% |
| Financial fixed assets | 28 | €1,500,000 | €1,500,000 | = | 0.0% |
| Current assets | 29/58 | €32,728 | €17,318 | -€15,410 | -47.1% |
| Amounts receivable within one year | 40/41 | €31,945 | €16,430 | -€15,515 | -48.6% |
| Trade receivables | 40 | €31,945 | €16,430 | -€15,515 | -48.6% |
| Cash at bank and in hand | 54/58 | €783 | €888 | +€105 | +13.4% |
| Total equity and liabilities | 10/49 | €1,532,728 | €1,517,318 | -€15,410 | -1.0% |
| Equity | 10/15 | €1,368,478 | €1,355,528 | -€12,950 | -0.9% |
| Contributions | 10/11 | €600,000 | €600,000 | = | 0.0% |
| Reserves | 13 | €260,000 | €260,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €60,000 | €60,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €60,000 | €60,000 | = | 0.0% |
| Distributable reserves | 133 | €200,000 | €200,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €508,478 | €495,528 | -€12,950 | -2.5% |
| Amounts payable | 17/49 | €164,250 | €161,790 | -€2,460 | -1.5% |
| Amounts payable after more than one year | 17 | €150,000 | €150,000 | = | 0.0% |
| Financial debts | 170/4 | €150,000 | €150,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €14,250 | €11,790 | -€2,460 | -17.3% |
| Trade debts | 44 | €4,050 | €5,550 | +€1,500 | +37.0% |
| Suppliers | 440/4 | €4,050 | €5,550 | +€1,500 | +37.0% |
| Taxes, remuneration and social security | 45 | €9,456 | €5,496 | -€3,960 | -41.9% |
| Taxes | 450/3 | €3,706 | €3,496 | -€210 | -5.7% |
| Remuneration and social security | 454/9 | €5,750 | €2,000 | -€3,750 | -65.2% |
| Other amounts payable | 47/48 | €744 | €744 | = | 0.0% |
| Turnover | 70 | €77,000 | €73,500 | -€3,500 | -4.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €78,033 | €85,443 | +€7,410 | +9.5% |
| Other operating charges | 640/8 | €1,022 | €968 | -€54 | -5.3% |
| Gross operating margin | 9900 | -€1,033 | -€11,943 | -€10,910 | -1,056% |
| Operating profit (loss) | 9901 | -€2,055 | -€12,911 | -€10,856 | -528% |
| Financial charges | 65/66B | €39 | €39 | = | 0.0% |
| Recurring financial charges | 65 | €39 | €39 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€2,094 | -€12,950 | -€10,856 | -518% |
| Profit (loss) for the period | 9904 | -€2,094 | -€12,950 | -€10,856 | -518% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,094 | -€12,950 | -€10,856 | -518% |
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 26 October 2026 via checked.be.