GUSA: 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.
GUSA
Largest movements
- Receivables after one year +€1,578
up €1,578 (+81.0%), from €1,947 to €3,525
- Receivables within one year -€1,150
no longer reported in 2022 (was €1,150)
- Contributions +€3,200
up €3,200 (+19.1%), from €16,745 to €19,945
- Profit (loss) carried forward -€3,146
down €3,146 (-14.8%), from -€21,273 to -€24,419
- Trade debts +€380
up €380 (+12.2%), from €3,112 to €3,492
- Turnover +€1,955
new in 2022: €1,955
- Gross operating margin -€810
down €810 (-29.3%), from €2,765 to €1,955
- Financial charges -€131
down €131 (-80.9%), from €162 to €31
- Other operating charges +€88
up €88 (+1.8%), from €4,806 to €4,894
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,142 | €3,576 | +€434 | +13.8% |
| Current assets | 29/58 | €3,142 | €3,576 | +€434 | +13.8% |
| Amounts receivable after more than one year | 29 | €1,947 | €3,525 | +€1,578 | +81.0% |
| Other amounts receivable | 291 | €1,947 | €3,525 | +€1,578 | +81.0% |
| Amounts receivable within one year | 40/41 | €1,150 | - | -€1,150 | |
| Trade receivables | 40 | €1,150 | - | -€1,150 | |
| Cash at bank and in hand | 54/58 | €45 | €51 | +€6 | +13.3% |
| Total equity and liabilities | 10/49 | €3,142 | €3,576 | +€434 | +13.8% |
| Equity | 10/15 | €30 | €84 | +€54 | +180% |
| Contributions | 10/11 | €16,745 | €19,945 | +€3,200 | +19.1% |
| Reserves | 13 | €4,558 | €4,558 | = | 0.0% |
| Non-distributable reserves | 130/1 | €868 | €868 | = | 0.0% |
| Reserves not available under the articles | 1311 | €868 | €868 | = | 0.0% |
| Distributable reserves | 133 | €3,690 | €3,690 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,273 | -€24,419 | -€3,146 | -14.8% |
| Amounts payable | 17/49 | €3,112 | €3,492 | +€380 | +12.2% |
| Amounts payable within one year | 42/48 | €3,112 | €3,492 | +€380 | +12.2% |
| Trade debts | 44 | €3,112 | €3,492 | +€380 | +12.2% |
| Suppliers | 440/4 | €3,112 | €3,492 | +€380 | +12.2% |
| Turnover | 70 | - | €1,955 | +€1,955 | |
| Other operating charges | 640/8 | €4,806 | €4,894 | +€88 | +1.8% |
| Gross operating margin | 9900 | €2,765 | €1,955 | -€810 | -29.3% |
| Operating profit (loss) | 9901 | -€2,041 | -€2,939 | -€898 | -44.0% |
| Financial charges | 65/66B | €162 | €31 | -€131 | -80.9% |
| Recurring financial charges | 65 | €162 | €31 | -€131 | -80.9% |
| Profit (loss) for the period before taxes | 9903 | -€2,203 | -€2,970 | -€767 | -34.8% |
| Income taxes | 67/77 | €176 | €176 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€2,379 | -€3,146 | -€767 | -32.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,379 | -€3,146 | -€767 | -32.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.