GUSTO PREGO: 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.
GUSTO PREGO
Largest movements
- Tangible fixed assets +€3,918
up €3,918 (+5.0%), from €78,600 to €82,518
of which Furniture and vehicles: +€14,774
- Receivables within one year +€3,539
up €3,539 (+73.8%), from €4,797 to €8,337
of which Trade receivables: +€3,543
- Debts after one year +€31,461
up €31,461 (+30.1%), from €104,587 to €136,048
- Profit (loss) carried forward -€24,864
down €24,864 (-135%), from -€18,481 to -€43,345
- Tax, wage and social debts -€1,610
down €1,610 (-87.0%), from €1,850 to €240
- Gross operating margin -€8,875
down €8,875 (-54.9%), from €16,180 to €7,305
- Depreciation +€5,236
up €5,236 (+19.8%), from €26,394 to €31,631
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 | €92,882 | €98,691 | +€5,809 | +6.3% |
| Fixed assets | 21/28 | €78,600 | €82,518 | +€3,918 | +5.0% |
| Tangible fixed assets | 22/27 | €78,600 | €82,518 | +€3,918 | +5.0% |
| Plant, machinery and equipment | 23 | €60,316 | €49,460 | -€10,856 | -18.0% |
| Furniture and vehicles | 24 | €18,284 | €33,058 | +€14,774 | +80.8% |
| Current assets | 29/58 | €14,282 | €16,172 | +€1,890 | +13.2% |
| Amounts receivable within one year | 40/41 | €4,797 | €8,337 | +€3,539 | +73.8% |
| Trade receivables | 40 | €4,794 | €8,337 | +€3,543 | +73.9% |
| Other amounts receivable | 41 | €4 | - | -€4 | |
| Cash at bank and in hand | 54/58 | €6,981 | €6,086 | -€894 | -12.8% |
| Deferred charges and accrued income | 490/1 | €2,503 | €1,749 | -€754 | -30.1% |
| Total equity and liabilities | 10/49 | €92,882 | €98,691 | +€5,809 | +6.3% |
| Equity | 10/15 | -€14,481 | -€39,345 | -€24,864 | -172% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,481 | -€43,345 | -€24,864 | -135% |
| Amounts payable | 17/49 | €107,363 | €138,036 | +€30,673 | +28.6% |
| Amounts payable after more than one year | 17 | €104,587 | €136,048 | +€31,461 | +30.1% |
| Financial debts | 170/4 | €104,587 | €136,048 | +€31,461 | +30.1% |
| Amounts payable within one year | 42/48 | €2,777 | €1,988 | -€789 | -28.4% |
| Trade debts | 44 | €927 | €1,748 | +€821 | +88.6% |
| Suppliers | 440/4 | €927 | €1,748 | +€821 | +88.6% |
| Taxes, remuneration and social security | 45 | €1,850 | €240 | -€1,610 | -87.0% |
| Taxes | 450/3 | €1,850 | €240 | -€1,610 | -87.0% |
| Remuneration, social security and pensions | 62 | €71 | - | -€71 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,394 | €31,631 | +€5,236 | +19.8% |
| Other operating charges | 640/8 | €239 | €315 | +€76 | +32.0% |
| Gross operating margin | 9900 | €16,180 | €7,305 | -€8,875 | -54.9% |
| Operating profit (loss) | 9901 | -€10,524 | -€24,641 | -€14,117 | -134% |
| Financial income | 75/76B | - | €45 | +€45 | |
| Recurring financial income | 75 | - | €45 | +€45 | |
| Financial charges | 65/66B | €115 | €137 | +€22 | +18.8% |
| Recurring financial charges | 65 | €115 | €137 | +€22 | +18.8% |
| Profit (loss) for the period before taxes | 9903 | -€10,639 | -€24,732 | -€14,093 | -132% |
| Income taxes | 67/77 | - | €132 | +€132 | |
| Profit (loss) for the period | 9904 | -€10,639 | -€24,864 | -€14,225 | -134% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,639 | -€24,864 | -€14,225 | -134% |
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 14 October 2026 via checked.be.