GUSTOSO: 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.
GUSTOSO
Largest movements
- Tangible fixed assets -€13,191
down €13,191 (-28.8%), from €45,767 to €32,576
of which Furniture and vehicles: -€6,710
- Stocks and contracts -€6,161
down €6,161 (-53.0%), from €11,619 to €5,458
- Receivables within one year +€3,864
up €3,864 (+33.1%), from €11,657 to €15,521
of which Other amounts receivable: +€5,716
- Deferred charges and accrued income +€1,800
up €1,800 (+71.9%), from €2,505 to €4,305
- Tax, wage and social debts -€5,162
down €5,162 (-46.7%), from €11,054 to €5,892
of which Taxes: -€3,987
- Debts after one year -€4,776
down €4,776 (-18.8%), from €25,397 to €20,620
- Trade debts -€2,971
down €2,971 (-39.2%), from €7,580 to €4,609
- Other debts -€2,748
down €2,748 (-28.9%), from €9,508 to €6,760
- Current portion of long-term debt +€1,591
up €1,591 (+26.0%), from €6,115 to €7,706
- Gross operating margin -€22,453
down €22,453 (-52.4%), from €42,837 to €20,385
- Taxes -€7,326
down €7,326 (-89.6%), from €8,181 to €855
- Financial charges +€1,481
up €1,481 (+224.2%), from €661 to €2,142
- Depreciation +€743
up €743 (+4.7%), from €15,932 to €16,675
- Other operating charges -€711
down €711 (-59.4%), from €1,197 to €486
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.
Cash bridge derived
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 | €81,881 | €68,283 | -€13,599 | -16.6% |
| Fixed assets | 21/28 | €46,116 | €32,826 | -€13,291 | -28.8% |
| Intangible fixed assets | 21 | €350 | €250 | -€100 | -28.6% |
| Tangible fixed assets | 22/27 | €45,767 | €32,576 | -€13,191 | -28.8% |
| Plant, machinery and equipment | 23 | €14,428 | €7,947 | -€6,481 | -44.9% |
| Furniture and vehicles | 24 | €31,339 | €24,629 | -€6,710 | -21.4% |
| Current assets | 29/58 | €35,765 | €35,457 | -€308 | -0.9% |
| Stocks and contracts in progress | 3 | €11,619 | €5,458 | -€6,161 | -53.0% |
| Stocks | 30/36 | €11,619 | €5,458 | -€6,161 | -53.0% |
| Amounts receivable within one year | 40/41 | €11,657 | €15,521 | +€3,864 | +33.1% |
| Trade receivables | 40 | €2,027 | €175 | -€1,852 | -91.4% |
| Other amounts receivable | 41 | €9,630 | €15,346 | +€5,716 | +59.4% |
| Cash at bank and in hand | 54/58 | €9,985 | €10,173 | +€188 | +1.9% |
| Deferred charges and accrued income | 490/1 | €2,505 | €4,305 | +€1,800 | +71.9% |
| Total equity and liabilities | 10/49 | €81,881 | €68,283 | -€13,599 | -16.6% |
| Equity | 10/15 | €22,228 | €22,695 | +€467 | +2.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €17,228 | €17,228 | = | 0.0% |
| Distributable reserves | 133 | €17,228 | €17,228 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €467 | +€467 | |
| Amounts payable | 17/49 | €59,653 | €45,587 | -€14,066 | -23.6% |
| Amounts payable after more than one year | 17 | €25,397 | €20,620 | -€4,776 | -18.8% |
| Financial debts | 170/4 | €25,397 | €20,620 | -€4,776 | -18.8% |
| Amounts payable within one year | 42/48 | €34,257 | €24,967 | -€9,290 | -27.1% |
| Current portion of amounts payable after more than one year | 42 | €6,115 | €7,706 | +€1,591 | +26.0% |
| Trade debts | 44 | €7,580 | €4,609 | -€2,971 | -39.2% |
| Suppliers | 440/4 | €7,580 | €4,609 | -€2,971 | -39.2% |
| Taxes, remuneration and social security | 45 | €11,054 | €5,892 | -€5,162 | -46.7% |
| Taxes | 450/3 | €7,454 | €3,467 | -€3,987 | -53.5% |
| Remuneration and social security | 454/9 | €3,600 | €2,425 | -€1,175 | -32.6% |
| Other amounts payable | 47/48 | €9,508 | €6,760 | -€2,748 | -28.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,932 | €16,675 | +€743 | +4.7% |
| Other operating charges | 640/8 | €1,197 | €486 | -€711 | -59.4% |
| Gross operating margin | 9900 | €42,837 | €20,385 | -€22,453 | -52.4% |
| Operating profit (loss) | 9901 | €25,708 | €3,224 | -€22,484 | -87.5% |
| Financial income | 75/76B | €362 | €240 | -€122 | -33.7% |
| Recurring financial income | 75 | €362 | €240 | -€122 | -33.7% |
| Financial charges | 65/66B | €661 | €2,142 | +€1,481 | +224.2% |
| Recurring financial charges | 65 | €661 | €2,142 | +€1,481 | +224.2% |
| Profit (loss) for the period before taxes | 9903 | €25,409 | €1,322 | -€24,088 | -94.8% |
| Income taxes | 67/77 | €8,181 | €855 | -€7,326 | -89.6% |
| Profit (loss) for the period | 9904 | €17,228 | €467 | -€16,761 | -97.3% |
| Profit (loss) for the period to be appropriated | 9905 | €17,228 | €467 | -€16,761 | -97.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.