GURU RAM DAS: 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.
GURU RAM DAS
Largest movements
- Stocks and contracts +€3,540
up €3,540 (+25.2%), from €14,054 to €17,594
- Receivables within one year -€1,191
no longer reported in 2023 (was €1,191)
- Cash -€1,052
down €1,052 (-85.9%), from €1,225 to €173
mainly Net result for the year (-€5,175) and Stocks and contracts (-€3,540)
- Tax, wage and social debts +€5,334
up €5,334 (+3,071%), from €174 to €5,507
of which Remuneration and social security: +€4,749
- Profit (loss) carried forward -€5,175
down €5,175 (-294%), from -€1,762 to -€6,937
- Trade debts +€838
up €838 (+27,944%), from €3 to €841
- Other debts +€300
up €300 (+551%), from €54 to €354
- Purchases and services +€166,417
up €166,417 (+614%), from €27,089 to €193,506
- Turnover +€163,021
up €163,021 (+663%), from €24,581 to €187,603
- Gross operating margin -€1,914
down €1,914 (-134%), from -€1,428 to -€3,341
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €16,469 | €17,766 | +€1,297 | +7.9% |
| Current assets | 29/58 | €16,469 | €17,766 | +€1,297 | +7.9% |
| Stocks and contracts in progress | 3 | €14,054 | €17,594 | +€3,540 | +25.2% |
| Stocks | 30/36 | €14,054 | €17,594 | +€3,540 | +25.2% |
| Amounts receivable within one year | 40/41 | €1,191 | - | -€1,191 | |
| Other amounts receivable | 41 | €1,191 | - | -€1,191 | |
| Cash at bank and in hand | 54/58 | €1,225 | €173 | -€1,052 | -85.9% |
| Total equity and liabilities | 10/49 | €16,469 | €17,766 | +€1,297 | +7.9% |
| Equity | 10/15 | -€1,762 | -€6,937 | -€5,175 | -294% |
| Profit (loss) carried forward | 14 | -€1,762 | -€6,937 | -€5,175 | -294% |
| Amounts payable | 17/49 | €18,231 | €24,703 | +€6,472 | +35.5% |
| Amounts payable after more than one year | 17 | €18,000 | €18,000 | = | 0.0% |
| Other amounts payable | 178/9 | €18,000 | €18,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €231 | €6,703 | +€6,472 | +2,800% |
| Trade debts | 44 | €3 | €841 | +€838 | +27,944% |
| Suppliers | 440/4 | €3 | €841 | +€838 | +27,944% |
| Taxes, remuneration and social security | 45 | €174 | €5,507 | +€5,334 | +3,071% |
| Taxes | 450/3 | €174 | €759 | +€585 | +337% |
| Remuneration and social security | 454/9 | - | €4,749 | +€4,749 | |
| Other amounts payable | 47/48 | €54 | €354 | +€300 | +551% |
| Turnover | 70 | €24,581 | €187,603 | +€163,021 | +663% |
| Goods, raw materials, services and sundry goods | 60/61 | €27,089 | €193,506 | +€166,417 | +614% |
| Remuneration, social security and pensions | 62 | - | €1,673 | +€1,673 | |
| Other operating charges | 640/8 | €363 | - | -€363 | |
| Gross operating margin | 9900 | -€1,428 | -€3,341 | -€1,914 | -134% |
| Operating profit (loss) | 9901 | -€1,790 | -€5,015 | -€3,224 | -180% |
| Financial income | 75/76B | €46 | - | -€46 | |
| Recurring financial income | 75 | €46 | - | -€46 | |
| Financial charges | 65/66B | €18 | €160 | +€142 | +814% |
| Recurring financial charges | 65 | €18 | €160 | +€142 | +814% |
| Profit (loss) for the period before taxes | 9903 | -€1,762 | -€5,175 | -€3,413 | -194% |
| Profit (loss) for the period | 9904 | -€1,762 | -€5,175 | -€3,413 | -194% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,762 | -€5,175 | -€3,413 | -194% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.