GUSTA SPRL: 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 SPRL
Largest movements
- Receivables within one year -€497,937
down €497,937 (-82.6%), from €602,658 to €104,721
of which Trade receivables: -€502,583
- Tangible fixed assets +€248,377
up €248,377 (+15.8%), from €1.6m to €1.8m
of which Plant, machinery and equipment: +€660,588
- Trade debts -€496,511
down €496,511 (-96.2%), from €516,241 to €19,730
- Other debts +€395,619
up €395,619 (+33.8%), from €1.2m to €1.6m
- Profit (loss) carried forward -€218,761
down €218,761 (-70.7%), from -€309,341 to -€528,102
- Tax, wage and social debts +€100,524
up €100,524 (+130%), from €77,130 to €177,654
of which Taxes: +€80,845
- Debts after one year -€57,581
down €57,581 (-9.1%), from €634,820 to €577,239
- Other operating charges +€58,765
up €58,765 (+560%), from €10,490 to €69,255
- Gross operating margin -€39,783
down €39,783 (-19.3%), from €206,216 to €166,433
- Staff costs +€35,860
up €35,860 (+17.5%), from €204,732 to €240,592
- Depreciation +€18,174
up €18,174 (+50.3%), from €36,121 to €54,295
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 | €2,182,078 | €1,931,628 | -€250,450 | -11.5% |
| Fixed assets | 21/28 | €1,572,257 | €1,820,634 | +€248,377 | +15.8% |
| Tangible fixed assets | 22/27 | €1,571,997 | €1,820,374 | +€248,377 | +15.8% |
| Land and buildings | 22 | €644,484 | €624,558 | -€19,926 | -3.1% |
| Plant, machinery and equipment | 23 | €526,373 | €1,186,961 | +€660,588 | +125% |
| Furniture and vehicles | 24 | €11,583 | €8,855 | -€2,728 | -23.5% |
| Assets under construction and advance payments | 27 | €389,557 | - | -€389,557 | |
| Financial fixed assets | 28 | €260 | €260 | = | 0.0% |
| Current assets | 29/58 | €609,822 | €110,994 | -€498,828 | -81.8% |
| Amounts receivable within one year | 40/41 | €602,658 | €104,721 | -€497,937 | -82.6% |
| Trade receivables | 40 | €565,140 | €62,557 | -€502,583 | -88.9% |
| Other amounts receivable | 41 | €37,518 | €42,164 | +€4,646 | +12.4% |
| Cash at bank and in hand | 54/58 | €1,136 | €3,698 | +€2,562 | +225% |
| Deferred charges and accrued income | 490/1 | €6,027 | €2,575 | -€3,452 | -57.3% |
| Total equity and liabilities | 10/49 | €2,182,078 | €1,931,628 | -€250,450 | -11.5% |
| Equity | 10/15 | -€277,341 | -€496,102 | -€218,761 | -78.9% |
| Contributions | 10/11 | €32,000 | €32,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€309,341 | -€528,102 | -€218,761 | -70.7% |
| Amounts payable | 17/49 | €2,459,419 | €2,427,730 | -€31,689 | -1.3% |
| Amounts payable after more than one year | 17 | €634,820 | €577,239 | -€57,581 | -9.1% |
| Financial debts | 170/4 | €634,820 | €577,239 | -€57,581 | -9.1% |
| Amounts payable within one year | 42/48 | €1,824,599 | €1,838,985 | +€14,386 | +0.8% |
| Current portion of amounts payable after more than one year | 42 | €59,208 | €73,961 | +€14,753 | +24.9% |
| Trade debts | 44 | €516,241 | €19,730 | -€496,511 | -96.2% |
| Suppliers | 440/4 | €516,241 | €19,730 | -€496,511 | -96.2% |
| Taxes, remuneration and social security | 45 | €77,130 | €177,654 | +€100,524 | +130% |
| Taxes | 450/3 | €23,895 | €104,740 | +€80,845 | +338% |
| Remuneration and social security | 454/9 | €53,235 | €72,914 | +€19,679 | +37.0% |
| Other amounts payable | 47/48 | €1,172,021 | €1,567,640 | +€395,619 | +33.8% |
| Accrued charges and deferred income | 492/3 | - | €11,506 | +€11,506 | |
| Remuneration, social security and pensions | 62 | €204,732 | €240,592 | +€35,860 | +17.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,121 | €54,295 | +€18,174 | +50.3% |
| Other operating charges | 640/8 | €10,490 | €69,255 | +€58,765 | +560% |
| Gross operating margin | 9900 | €206,216 | €166,433 | -€39,783 | -19.3% |
| Operating profit (loss) | 9901 | -€45,127 | -€197,709 | -€152,582 | -338% |
| Financial income | 75/76B | €97 | - | -€97 | |
| Recurring financial income | 75 | €97 | - | -€97 | |
| Financial charges | 65/66B | €22,392 | €21,052 | -€1,340 | -6.0% |
| Recurring financial charges | 65 | €22,392 | €21,052 | -€1,340 | -6.0% |
| Profit (loss) for the period before taxes | 9903 | -€67,422 | -€218,761 | -€151,339 | -224% |
| Profit (loss) for the period | 9904 | -€67,422 | -€218,761 | -€151,339 | -224% |
| Profit (loss) for the period to be appropriated | 9905 | -€67,422 | -€218,761 | -€151,339 | -224% |
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 20 October 2026 via checked.be.