GUS: 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.
GUS
Largest movements
- Receivables within one year -€8,415
down €8,415 (-84.8%), from €9,928 to €1,512
of which Trade receivables: -€7,594
- Tangible fixed assets +€6,462
up €6,462 (+468%), from €1,380 to €7,841
of which Furniture and vehicles: +€7,059
- Cash -€356
down €356 (-9.1%), from €3,894 to €3,538
mainly Net result for the year (-€8,933) and Investment in fixed assets (net) (-€7,816)
- Deferred charges and accrued income +€214
up €214 (+22.7%), from €945 to €1,159
- Other debts +€13,971
up €13,971 (+143%), from €9,739 to €23,710
- Profit (loss) carried forward -€8,933
down €8,933 (-14.8%), from -€60,234 to -€69,168
- Trade debts -€5,753
down €5,753 (-99.1%), from €5,806 to €53
- Tax, wage and social debts -€1,380
down €1,380 (-62.7%), from €2,202 to €822
- Other operating charges -€19,701
down €19,701 (-83.1%), from €23,711 to €4,010
- Gross operating margin +€6,096
up €6,096 (+72.4%), from -€8,423 to -€2,327
- Financial charges -€590
down €590 (-41.3%), from €1,430 to €840
- Taxes +€403
new in 2025: €403
- Depreciation +€269
up €269 (+24.8%), from €1,085 to €1,354
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 | €16,577 | €14,481 | -€2,095 | -12.6% |
| Fixed assets | 21/28 | €1,810 | €8,271 | +€6,462 | +357% |
| Tangible fixed assets | 22/27 | €1,380 | €7,841 | +€6,462 | +468% |
| Plant, machinery and equipment | 23 | €1,380 | €782 | -€598 | -43.3% |
| Furniture and vehicles | 24 | - | €7,059 | +€7,059 | |
| Financial fixed assets | 28 | €430 | €430 | = | 0.0% |
| Current assets | 29/58 | €14,767 | €6,210 | -€8,557 | -57.9% |
| Amounts receivable within one year | 40/41 | €9,928 | €1,512 | -€8,415 | -84.8% |
| Trade receivables | 40 | €9,107 | €1,512 | -€7,594 | -83.4% |
| Other amounts receivable | 41 | €821 | - | -€821 | |
| Cash at bank and in hand | 54/58 | €3,894 | €3,538 | -€356 | -9.1% |
| Deferred charges and accrued income | 490/1 | €945 | €1,159 | +€214 | +22.7% |
| Total equity and liabilities | 10/49 | €16,577 | €14,481 | -€2,095 | -12.6% |
| Equity | 10/15 | -€1,171 | -€10,104 | -€8,933 | -763% |
| Contributions | 10/11 | €58,994 | €58,994 | = | 0.0% |
| Reserves | 13 | €70 | €70 | = | 0.0% |
| Non-distributable reserves | 130/1 | €70 | €70 | = | 0.0% |
| Reserves not available under the articles | 1311 | €70 | €70 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€60,234 | -€69,168 | -€8,933 | -14.8% |
| Amounts payable | 17/49 | €17,747 | €24,585 | +€6,838 | +38.5% |
| Amounts payable within one year | 42/48 | €17,747 | €24,585 | +€6,838 | +38.5% |
| Trade debts | 44 | €5,806 | €53 | -€5,753 | -99.1% |
| Suppliers | 440/4 | €5,806 | €53 | -€5,753 | -99.1% |
| Taxes, remuneration and social security | 45 | €2,202 | €822 | -€1,380 | -62.7% |
| Taxes | 450/3 | €2,202 | €822 | -€1,380 | -62.7% |
| Other amounts payable | 47/48 | €9,739 | €23,710 | +€13,971 | +143% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,085 | €1,354 | +€269 | +24.8% |
| Other operating charges | 640/8 | €23,711 | €4,010 | -€19,701 | -83.1% |
| Gross operating margin | 9900 | -€8,423 | -€2,327 | +€6,096 | +72.4% |
| Operating profit (loss) | 9901 | -€33,218 | -€7,691 | +€25,528 | +76.8% |
| Financial charges | 65/66B | €1,430 | €840 | -€590 | -41.3% |
| Recurring financial charges | 65 | €1,430 | €840 | -€590 | -41.3% |
| Profit (loss) for the period before taxes | 9903 | -€34,649 | -€8,531 | +€26,118 | +75.4% |
| Income taxes | 67/77 | - | €403 | +€403 | |
| Profit (loss) for the period | 9904 | -€34,649 | -€8,933 | +€25,715 | +74.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€34,649 | -€8,933 | +€25,715 | +74.2% |
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.