Gusto26: what changed
Two fiscal 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.
Gusto26
Largest movements
- Tangible fixed assets +€36,265
up €36,265 (+49.7%), from €73,022 to €109,287
of which Plant, machinery and equipment: +€36,858
- Receivables within one year +€10,763
up €10,763 (+11.0%), from €97,917 to €108,680
of which Trade receivables: +€11,063
- Stocks and contracts +€6,331
up €6,331 (+435.1%), from €1,455 to €7,785
- Other debts +€56,123
up €56,123 (+95.0%), from €59,067 to €115,190
- Short-term financial debts -€8,857
no longer reported in 2024 (was €8,857)
- Tax, wage and social debts +€8,154
up €8,154 (+30.7%), from €26,598 to €34,752
of which Remuneration and social security: +€11,660
- Trade debts -€5,632
down €5,632 (-45.8%), from €12,302 to €6,670
- Gross operating margin +€10,522
up €10,522 (+12.0%), from €87,544 to €98,066
- Depreciation +€6,297
up €6,297 (+57.0%), from €11,047 to €17,344
- Staff costs -€5,698
down €5,698 (-6.9%), from €82,957 to €77,259
- Other operating charges -€1,180
no longer reported in 2024 (was €1,180)
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.
Cash bridge derived
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 | €200,693 | €252,628 | +€51,935 | +25.9% |
| Fixed assets | 21/28 | €88,336 | €125,051 | +€36,715 | +41.6% |
| Tangible fixed assets | 22/27 | €73,022 | €109,287 | +€36,265 | +49.7% |
| Plant, machinery and equipment | 23 | €70,401 | €107,259 | +€36,858 | +52.4% |
| Furniture and vehicles | 24 | €2,622 | €2,028 | -€594 | -22.6% |
| Financial fixed assets | 28 | €15,314 | €15,764 | +€450 | +2.9% |
| Current assets | 29/58 | €112,357 | €127,577 | +€15,220 | +13.5% |
| Stocks and contracts in progress | 3 | €1,455 | €7,785 | +€6,331 | +435.1% |
| Stocks | 30/36 | €1,455 | €7,785 | +€6,331 | +435.1% |
| Amounts receivable within one year | 40/41 | €97,917 | €108,680 | +€10,763 | +11.0% |
| Trade receivables | 40 | €96,430 | €107,493 | +€11,063 | +11.5% |
| Other amounts receivable | 41 | €1,487 | €1,186 | -€300 | -20.2% |
| Cash at bank and in hand | 54/58 | €12,985 | €11,112 | -€1,873 | -14.4% |
| Total equity and liabilities | 10/49 | €200,693 | €252,628 | +€51,935 | +25.9% |
| Equity | 10/15 | €44,451 | €46,598 | +€2,147 | +4.8% |
| Contributions | 10/11 | €12,850 | €12,850 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,741 | €31,888 | +€2,147 | +7.2% |
| Amounts payable | 17/49 | €156,242 | €206,030 | +€49,788 | +31.9% |
| Amounts payable after more than one year | 17 | €42,810 | €42,810 | = | 0.0% |
| Financial debts | 170/4 | €42,810 | €42,810 | = | 0.0% |
| Amounts payable within one year | 42/48 | €113,432 | €163,220 | +€49,788 | +43.9% |
| Current portion of amounts payable after more than one year | 42 | €6,608 | €6,608 | = | 0.0% |
| Financial debts | 43 | €8,857 | - | -€8,857 | |
| Credit institutions | 430/8 | €8,857 | - | -€8,857 | |
| Trade debts | 44 | €12,302 | €6,670 | -€5,632 | -45.8% |
| Suppliers | 440/4 | €12,302 | €6,670 | -€5,632 | -45.8% |
| Taxes, remuneration and social security | 45 | €26,598 | €34,752 | +€8,154 | +30.7% |
| Taxes | 450/3 | €16,664 | €13,158 | -€3,506 | -21.0% |
| Remuneration and social security | 454/9 | €9,934 | €21,595 | +€11,660 | +117.4% |
| Other amounts payable | 47/48 | €59,067 | €115,190 | +€56,123 | +95.0% |
| Remuneration, social security and pensions | 62 | €82,957 | €77,259 | -€5,698 | -6.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,047 | €17,344 | +€6,297 | +57.0% |
| Other operating charges | 640/8 | €1,180 | - | -€1,180 | |
| Gross operating margin | 9900 | €87,544 | €98,066 | +€10,522 | +12.0% |
| Operating profit (loss) | 9901 | -€7,639 | €3,462 | +€11,102 | |
| Financial income | 75/76B | €1 | €8 | +€7 | +819.5% |
| Recurring financial income | 75 | €1 | €8 | +€7 | +819.5% |
| Financial charges | 65/66B | €40 | - | -€40 | |
| Recurring financial charges | 65 | €40 | - | -€40 | |
| Profit (loss) for the period before taxes | 9903 | -€7,678 | €3,470 | +€11,149 | |
| Income taxes | 67/77 | €646 | €1,324 | +€677 | +104.8% |
| Profit (loss) for the period | 9904 | -€8,325 | €2,147 | +€10,471 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,325 | €2,147 | +€10,471 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.