Gusta: 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.
Gusta
Largest movements
- Tangible fixed assets -€9,266
down €9,266 (-17.1%), from €54,205 to €44,939
- Receivables within one year +€4,551
up €4,551 (+29.5%), from €15,436 to €19,987
- Cash +€4,043
up €4,043 (+219%), from €1,843 to €5,886
mainly Other debts (+€47,444) and Net result for the year (+€21,677)
- Other debts +€47,444
up €47,444 (+966%), from €4,913 to €52,357
- Profit (loss) carried forward -€25,519
no longer reported in 2025 (was €25,519)
- Accrued charges and deferred income -€20,750
no longer reported in 2025 (was €20,750)
- Trade debts -€2,915
down €2,915 (-32.2%), from €9,045 to €6,130
- Tax, wage and social debts +€1,068
up €1,068 (+11.5%), from €9,257 to €10,325
- Gross operating margin -€2,142
down €2,142 (-5.1%), from €41,633 to €39,491
- Other operating charges +€1,339
up €1,339 (+206%), from €649 to €1,988
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 | €71,484 | €70,812 | -€672 | -0.9% |
| Fixed assets | 21/28 | €54,205 | €44,939 | -€9,266 | -17.1% |
| Tangible fixed assets | 22/27 | €54,205 | €44,939 | -€9,266 | -17.1% |
| Land and buildings | 22 | €40,088 | €36,417 | -€3,671 | -9.2% |
| Plant, machinery and equipment | 23 | €7,832 | €6,436 | -€1,396 | -17.8% |
| Furniture and vehicles | 24 | €6,285 | €2,086 | -€4,199 | -66.8% |
| Current assets | 29/58 | €17,279 | €25,873 | +€8,594 | +49.7% |
| Amounts receivable within one year | 40/41 | €15,436 | €19,987 | +€4,551 | +29.5% |
| Trade receivables | 40 | €15,436 | €19,987 | +€4,551 | +29.5% |
| Cash at bank and in hand | 54/58 | €1,843 | €5,886 | +€4,043 | +219% |
| Total equity and liabilities | 10/49 | €71,484 | €70,812 | -€672 | -0.9% |
| Equity | 10/15 | €27,519 | €2,000 | -€25,519 | -92.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,519 | - | -€25,519 | |
| Amounts payable | 17/49 | €43,965 | €68,812 | +€24,847 | +56.5% |
| Amounts payable within one year | 42/48 | €23,215 | €68,812 | +€45,597 | +196% |
| Trade debts | 44 | €9,045 | €6,130 | -€2,915 | -32.2% |
| Suppliers | 440/4 | €9,045 | €6,130 | -€2,915 | -32.2% |
| Taxes, remuneration and social security | 45 | €9,257 | €10,325 | +€1,068 | +11.5% |
| Taxes | 450/3 | €9,257 | €10,325 | +€1,068 | +11.5% |
| Other amounts payable | 47/48 | €4,913 | €52,357 | +€47,444 | +966% |
| Accrued charges and deferred income | 492/3 | €20,750 | - | -€20,750 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,309 | €9,909 | -€399 | -3.9% |
| Other operating charges | 640/8 | €649 | €1,988 | +€1,339 | +206% |
| Gross operating margin | 9900 | €41,633 | €39,491 | -€2,142 | -5.1% |
| Operating profit (loss) | 9901 | €30,675 | €27,593 | -€3,081 | -10.0% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €41 | €8 | -€33 | -81.1% |
| Recurring financial charges | 65 | €41 | €8 | -€33 | -81.1% |
| Profit (loss) for the period before taxes | 9903 | €30,633 | €27,586 | -€3,048 | -9.9% |
| Income taxes | 67/77 | €5,847 | €5,908 | +€61 | +1.0% |
| Profit (loss) for the period | 9904 | €24,786 | €21,677 | -€3,109 | -12.5% |
| Profit (loss) for the period to be appropriated | 9905 | €24,786 | €21,677 | -€3,109 | -12.5% |
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 15 October 2026 via checked.be.