GURO MACHINES: 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.
GURO MACHINES
Largest movements
- Cash -€40,670
down €40,670 (-45.9%), from €88,650 to €47,980
mainly Short-term financial debts (-€50,000) and Receivables within one year (-€5,550)
- Receivables within one year +€5,550
up €5,550 (+7.1%), from €78,204 to €83,754
of which Trade receivables: +€10,685
- Stocks and contracts +€5,265
up €5,265 (+3.8%), from €137,378 to €142,643
- Tangible fixed assets +€5,152
up €5,152 (+9.8%), from €52,330 to €57,482
- Short-term financial debts -€50,000
down €50,000 (-33.3%), from €150,000 to €100,000
- Trade debts +€20,245
up €20,245 (+70.3%), from €28,795 to €49,040
- Gross operating margin -€1,403
down €1,403 (-6.3%), from €22,181 to €20,779
- Financial charges -€891
down €891 (-6.7%), from €13,327 to €12,436
- Other operating charges +€553
up €553 (+13.3%), from €4,146 to €4,699
- Taxes +€439
new in 2025: €439
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 | €356,563 | €331,859 | -€24,704 | -6.9% |
| Fixed assets | 21/28 | €52,330 | €57,482 | +€5,152 | +9.8% |
| Tangible fixed assets | 22/27 | €52,330 | €57,482 | +€5,152 | +9.8% |
| Land and buildings | 22 | €52,330 | €57,482 | +€5,152 | +9.8% |
| Current assets | 29/58 | €304,233 | €274,377 | -€29,856 | -9.8% |
| Stocks and contracts in progress | 3 | €137,378 | €142,643 | +€5,265 | +3.8% |
| Stocks | 30/36 | €137,378 | €142,643 | +€5,265 | +3.8% |
| Amounts receivable within one year | 40/41 | €78,204 | €83,754 | +€5,550 | +7.1% |
| Trade receivables | 40 | €73,069 | €83,754 | +€10,685 | +14.6% |
| Other amounts receivable | 41 | €5,135 | - | -€5,135 | |
| Cash at bank and in hand | 54/58 | €88,650 | €47,980 | -€40,670 | -45.9% |
| Total equity and liabilities | 10/49 | €356,563 | €331,859 | -€24,704 | -6.9% |
| Equity | 10/15 | €118,543 | €121,615 | +€3,071 | +2.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €96,543 | €99,615 | +€3,071 | +3.2% |
| Amounts payable | 17/49 | €238,019 | €210,244 | -€27,775 | -11.7% |
| Amounts payable after more than one year | 17 | €50,000 | €50,000 | = | 0.0% |
| Other amounts payable | 178/9 | €50,000 | €50,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €185,924 | €156,046 | -€29,878 | -16.1% |
| Financial debts | 43 | €150,000 | €100,000 | -€50,000 | -33.3% |
| Credit institutions | 430/8 | €150,000 | €100,000 | -€50,000 | -33.3% |
| Trade debts | 44 | €28,795 | €49,040 | +€20,245 | +70.3% |
| Suppliers | 440/4 | €28,795 | €49,040 | +€20,245 | +70.3% |
| Taxes, remuneration and social security | 45 | €7,128 | €6,605 | -€523 | -7.3% |
| Taxes | 450/3 | €7,128 | €6,605 | -€523 | -7.3% |
| Other amounts payable | 47/48 | - | €401 | +€401 | |
| Accrued charges and deferred income | 492/3 | €2,096 | €4,198 | +€2,103 | +100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €422 | €267 | -€155 | -36.7% |
| Other operating charges | 640/8 | €4,146 | €4,699 | +€553 | +13.3% |
| Gross operating margin | 9900 | €22,181 | €20,779 | -€1,403 | -6.3% |
| Operating profit (loss) | 9901 | €17,614 | €15,813 | -€1,802 | -10.2% |
| Financial income | 75/76B | €63 | €134 | +€71 | +112% |
| Recurring financial income | 75 | €63 | €134 | +€71 | +112% |
| Financial charges | 65/66B | €13,327 | €12,436 | -€891 | -6.7% |
| Recurring financial charges | 65 | €13,327 | €12,436 | -€891 | -6.7% |
| Profit (loss) for the period before taxes | 9903 | €4,350 | €3,510 | -€840 | -19.3% |
| Income taxes | 67/77 | - | €439 | +€439 | |
| Profit (loss) for the period | 9904 | €4,350 | €3,071 | -€1,279 | -29.4% |
| Profit (loss) for the period to be appropriated | 9905 | €4,350 | €3,071 | -€1,279 | -29.4% |
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 31 October 2026 via checked.be.