GUSE BELGIUM: 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.
GUSE BELGIUM
Largest movements
- Receivables within one year +€9,951
up €9,951 (+9.2%), from €108,227 to €118,178
of which Trade receivables: +€19,227
- Tangible fixed assets -€9,335
down €9,335 (-25.8%), from €36,165 to €26,829
of which Furniture and vehicles: -€9,335
- Financial fixed assets -€6,325
down €6,325 (-65.0%), from €9,733 to €3,408
- Other debts +€51,000
up €51,000 (+13,532%), from €377 to €51,377
- Profit (loss) carried forward -€48,785
down €48,785 (-57.0%), from €85,523 to €36,738
- Trade debts -€3,842
down €3,842 (-17.2%), from €22,377 to €18,535
- Accrued charges and deferred income -€2,785
down €2,785 (-62.9%), from €4,429 to €1,644
- Tax, wage and social debts -€2,759
down €2,759 (-6.3%), from €43,509 to €40,750
of which Remuneration and social security: -€11,100
- Gross operating margin -€7,013
down €7,013 (-4.8%), from €144,973 to €137,960
- Other operating charges -€5,813
down €5,813 (-83.9%), from €6,930 to €1,117
- Staff costs +€4,923
up €4,923 (+4.7%), from €104,199 to €109,123
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €170,815 | €163,644 | -€7,171 | -4.2% |
| Fixed assets | 21/28 | €45,898 | €30,237 | -€15,660 | -34.1% |
| Tangible fixed assets | 22/27 | €36,165 | €26,829 | -€9,335 | -25.8% |
| Furniture and vehicles | 24 | €36,165 | €26,829 | -€9,335 | -25.8% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Financial fixed assets | 28 | €9,733 | €3,408 | -€6,325 | -65.0% |
| Current assets | 29/58 | €124,917 | €133,406 | +€8,489 | +6.8% |
| Amounts receivable within one year | 40/41 | €108,227 | €118,178 | +€9,951 | +9.2% |
| Trade receivables | 40 | €94,414 | €113,641 | +€19,227 | +20.4% |
| Other amounts receivable | 41 | €13,813 | €4,537 | -€9,276 | -67.2% |
| Cash at bank and in hand | 54/58 | €15,315 | €15,002 | -€313 | -2.0% |
| Deferred charges and accrued income | 490/1 | €1,375 | €226 | -€1,149 | -83.6% |
| Total equity and liabilities | 10/49 | €170,815 | €163,644 | -€7,171 | -4.2% |
| Equity | 10/15 | €100,123 | €51,338 | -€48,785 | -48.7% |
| Contributions | 10/11 | €12,600 | €12,600 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €85,523 | €36,738 | -€48,785 | -57.0% |
| Amounts payable | 17/49 | €70,692 | €112,306 | +€41,614 | +58.9% |
| Amounts payable within one year | 42/48 | €66,263 | €110,662 | +€44,399 | +67.0% |
| Trade debts | 44 | €22,377 | €18,535 | -€3,842 | -17.2% |
| Suppliers | 440/4 | €22,377 | €18,535 | -€3,842 | -17.2% |
| Taxes, remuneration and social security | 45 | €43,509 | €40,750 | -€2,759 | -6.3% |
| Taxes | 450/3 | €17,630 | €25,970 | +€8,341 | +47.3% |
| Remuneration and social security | 454/9 | €25,879 | €14,780 | -€11,100 | -42.9% |
| Other amounts payable | 47/48 | €377 | €51,377 | +€51,000 | +13,532% |
| Accrued charges and deferred income | 492/3 | €4,429 | €1,644 | -€2,785 | -62.9% |
| Remuneration, social security and pensions | 62 | €104,199 | €109,123 | +€4,923 | +4.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,260 | €9,335 | -€924 | -9.0% |
| Other operating charges | 640/8 | €6,930 | €1,117 | -€5,813 | -83.9% |
| Gross operating margin | 9900 | €144,973 | €137,960 | -€7,013 | -4.8% |
| Operating profit (loss) | 9901 | €23,584 | €18,385 | -€5,199 | -22.0% |
| Financial income | 75/76B | €0 | €214 | +€214 | +2,142,900% |
| Recurring financial income | 75 | €0 | €214 | +€214 | +2,142,900% |
| Financial charges | 65/66B | €621 | €146 | -€475 | -76.5% |
| Recurring financial charges | 65 | €621 | €146 | -€475 | -76.5% |
| Profit (loss) for the period before taxes | 9903 | €22,964 | €18,454 | -€4,510 | -19.6% |
| Income taxes | 67/77 | €8,369 | €7,239 | -€1,131 | -13.5% |
| Profit (loss) for the period | 9904 | €14,594 | €11,215 | -€3,379 | -23.2% |
| Profit (loss) for the period to be appropriated | 9905 | €14,594 | €11,215 | -€3,379 | -23.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.