GURKA: 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.
GURKA
Largest movements
- Cash -€79,717
down €79,717 (-57.8%), from €137,841 to €58,124
mainly Other debts (-€79,497) and Net result for the year (-€20,455)
- Tangible fixed assets -€13,015
down €13,015 (-24.3%), from €53,574 to €40,559
of which Furniture and vehicles: -€9,524
- Stocks and contracts +€2,105
up €2,105 (+41.8%), from €5,036 to €7,141
- Other debts -€79,497
down €79,497 (-97.0%), from €81,939 to €2,442
- Profit (loss) carried forward -€20,455
new in 2025: -€20,455
- Tax, wage and social debts +€16,853
up €16,853 (+93.3%), from €18,071 to €34,924
of which Taxes: +€9,100
- Debts after one year -€7,718
down €7,718 (-32.2%), from €23,936 to €16,218
- Gross operating margin -€61,393
down €61,393 (-29.4%), from €209,152 to €147,759
- Staff costs +€12,291
up €12,291 (+9.1%), from €134,712 to €147,003
- Taxes -€9,122
down €9,122 (-98.0%), from €9,312 to €190
- Depreciation +€4,989
up €4,989 (+51.0%), from €9,788 to €14,777
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 | €205,341 | €116,301 | -€89,040 | -43.4% |
| Fixed assets | 21/28 | €62,034 | €49,019 | -€13,015 | -21.0% |
| Tangible fixed assets | 22/27 | €53,574 | €40,559 | -€13,015 | -24.3% |
| Plant, machinery and equipment | 23 | €13,998 | €10,507 | -€3,491 | -24.9% |
| Furniture and vehicles | 24 | €39,576 | €30,052 | -€9,524 | -24.1% |
| Financial fixed assets | 28 | €8,460 | €8,460 | = | 0.0% |
| Current assets | 29/58 | €143,307 | €67,282 | -€76,025 | -53.1% |
| Stocks and contracts in progress | 3 | €5,036 | €7,141 | +€2,105 | +41.8% |
| Stocks | 30/36 | €5,036 | €7,141 | +€2,105 | +41.8% |
| Amounts receivable within one year | 40/41 | €430 | €2,017 | +€1,587 | +369% |
| Other amounts receivable | 41 | €430 | €2,017 | +€1,587 | +369% |
| Cash at bank and in hand | 54/58 | €137,841 | €58,124 | -€79,717 | -57.8% |
| Total equity and liabilities | 10/49 | €205,341 | €116,301 | -€89,040 | -43.4% |
| Equity | 10/15 | €62,954 | €42,499 | -€20,455 | -32.5% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €32,954 | €32,954 | = | 0.0% |
| Distributable reserves | 133 | €32,954 | €32,954 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€20,455 | -€20,455 | |
| Amounts payable | 17/49 | €142,387 | €73,802 | -€68,585 | -48.2% |
| Amounts payable after more than one year | 17 | €23,936 | €16,218 | -€7,718 | -32.2% |
| Financial debts | 170/4 | €23,936 | €16,218 | -€7,718 | -32.2% |
| Amounts payable within one year | 42/48 | €118,451 | €56,105 | -€62,346 | -52.6% |
| Current portion of amounts payable after more than one year | 42 | €7,469 | €7,608 | +€139 | +1.9% |
| Trade debts | 44 | €10,972 | €11,131 | +€159 | +1.4% |
| Suppliers | 440/4 | €10,972 | €11,131 | +€159 | +1.4% |
| Taxes, remuneration and social security | 45 | €18,071 | €34,924 | +€16,853 | +93.3% |
| Taxes | 450/3 | €6,410 | €15,510 | +€9,100 | +142% |
| Remuneration and social security | 454/9 | €11,661 | €19,414 | +€7,753 | +66.5% |
| Other amounts payable | 47/48 | €81,939 | €2,442 | -€79,497 | -97.0% |
| Accrued charges and deferred income | 492/3 | - | €1,479 | +€1,479 | |
| Remuneration, social security and pensions | 62 | €134,712 | €147,003 | +€12,291 | +9.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,788 | €14,777 | +€4,989 | +51.0% |
| Other operating charges | 640/8 | €3,911 | €3,585 | -€326 | -8.3% |
| Gross operating margin | 9900 | €209,152 | €147,759 | -€61,393 | -29.4% |
| Operating profit (loss) | 9901 | €60,741 | -€17,606 | -€78,347 | |
| Financial income | 75/76B | €34 | €23 | -€11 | -32.4% |
| Recurring financial income | 75 | €34 | €23 | -€11 | -32.4% |
| Financial charges | 65/66B | €2,010 | €2,682 | +€672 | +33.4% |
| Recurring financial charges | 65 | €2,010 | €2,682 | +€672 | +33.4% |
| Profit (loss) for the period before taxes | 9903 | €58,765 | -€20,265 | -€79,030 | |
| Income taxes | 67/77 | €9,312 | €190 | -€9,122 | -98.0% |
| Profit (loss) for the period | 9904 | €49,453 | -€20,455 | -€69,908 | |
| Profit (loss) for the period to be appropriated | 9905 | €49,453 | -€20,455 | -€69,908 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.