Gusari: 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.
Gusari
Largest movements
- Cash -€5,238
down €5,238 (-55.3%), from €9,466 to €4,229
mainly Tax, wage and social debts (-€4,338) and Net result for the year (-€2,136)
- Tangible fixed assets -€348
down €348 (-40.1%), from €869 to €521
- Tax, wage and social debts -€4,338
down €4,338 (-54.3%), from €7,990 to €3,652
- Profit (loss) carried forward -€2,136
down €2,136 (-10.7%), from €19,892 to €17,755
- Trade debts +€604
up €604 (+336%), from €180 to €784
- Gross operating margin -€26,931
down €26,931, from €25,285 to -€1,646
- Taxes -€5,070
down €5,070 (-100%), from €5,070 to €0
- Financial income +€405
up €405 (+130%), from €313 to €718
- Other operating charges +€298
up €298 (+75.1%), from €397 to €695
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 | €30,565 | €24,711 | -€5,853 | -19.2% |
| Fixed assets | 21/28 | €3,369 | €3,021 | -€348 | -10.3% |
| Tangible fixed assets | 22/27 | €869 | €521 | -€348 | -40.1% |
| Furniture and vehicles | 24 | €869 | €521 | -€348 | -40.1% |
| Financial fixed assets | 28 | €2,500 | €2,500 | = | 0.0% |
| Current assets | 29/58 | €27,196 | €21,691 | -€5,505 | -20.2% |
| Amounts receivable within one year | 40/41 | €17,511 | €17,462 | -€49 | -0.3% |
| Trade receivables | 40 | €100 | €6,081 | +€5,981 | +5,981% |
| Other amounts receivable | 41 | €17,411 | €11,381 | -€6,030 | -34.6% |
| Cash at bank and in hand | 54/58 | €9,466 | €4,229 | -€5,238 | -55.3% |
| Deferred charges and accrued income | 490/1 | €218 | €0 | -€218 | -100% |
| Total equity and liabilities | 10/49 | €30,565 | €24,711 | -€5,853 | -19.2% |
| Equity | 10/15 | €22,392 | €20,255 | -€2,136 | -9.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,892 | €17,755 | -€2,136 | -10.7% |
| Amounts payable | 17/49 | €8,173 | €4,456 | -€3,717 | -45.5% |
| Amounts payable within one year | 42/48 | €8,173 | €4,456 | -€3,717 | -45.5% |
| Financial debts | 43 | €4 | €20 | +€16 | +471% |
| Other loans | 439 | €4 | €20 | +€16 | +471% |
| Trade debts | 44 | €180 | €784 | +€604 | +336% |
| Suppliers | 440/4 | €180 | €784 | +€604 | +336% |
| Taxes, remuneration and social security | 45 | €7,990 | €3,652 | -€4,338 | -54.3% |
| Taxes | 450/3 | €7,990 | €3,652 | -€4,338 | -54.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €175 | €348 | +€173 | +98.4% |
| Other operating charges | 640/8 | €397 | €695 | +€298 | +75.1% |
| Gross operating margin | 9900 | €25,285 | -€1,646 | -€26,931 | |
| Operating profit (loss) | 9901 | €24,713 | -€2,689 | -€27,402 | |
| Financial income | 75/76B | €313 | €718 | +€405 | +130% |
| Recurring financial income | 75 | €313 | €718 | +€405 | +130% |
| Financial charges | 65/66B | €64 | €165 | +€101 | +158% |
| Recurring financial charges | 65 | €64 | €165 | +€101 | +158% |
| Profit (loss) for the period before taxes | 9903 | €24,961 | -€2,136 | -€27,098 | |
| Income taxes | 67/77 | €5,070 | €0 | -€5,070 | -100% |
| Profit (loss) for the period | 9904 | €19,892 | -€2,136 | -€22,028 | |
| Profit (loss) for the period to be appropriated | 9905 | €19,892 | -€2,136 | -€22,028 |
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 22 October 2026 via checked.be.