GUTAPERKA: 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.
GUTAPERKA
Largest movements
- Cash -€32,147
down €32,147 (-11.0%), from €290,957 to €258,809
mainly Other debts (-€46,096) and Receivables after one year (-€18,000)
- Receivables after one year +€18,000
new in 2025: €18,000
- Tangible fixed assets -€9,056
down €9,056 (-77.2%), from €11,730 to €2,675
- Receivables within one year +€7,539
up €7,539 (+43.3%), from €17,424 to €24,963
of which Other amounts receivable: +€10,017
- Profit (loss) carried forward +€51,070
up €51,070 (+505%), from €10,115 to €61,185
- Other debts -€46,096
down €46,096 (-17.0%), from €271,168 to €225,072
- Tax, wage and social debts -€17,724
down €17,724 (-51.3%), from €34,567 to €16,844
of which Taxes: -€17,719
- Gross operating margin -€57,643
down €57,643 (-43.1%), from €133,869 to €76,226
- Taxes -€13,252
down €13,252 (-47.4%), from €27,941 to €14,689
- Financial charges -€2,773
down €2,773 (-66.3%), from €4,185 to €1,411
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 | €323,185 | €305,083 | -€18,102 | -5.6% |
| Fixed assets | 21/28 | €11,730 | €2,675 | -€9,056 | -77.2% |
| Tangible fixed assets | 22/27 | €11,730 | €2,675 | -€9,056 | -77.2% |
| Furniture and vehicles | 24 | €11,730 | €2,675 | -€9,056 | -77.2% |
| Current assets | 29/58 | €311,455 | €302,409 | -€9,047 | -2.9% |
| Amounts receivable after more than one year | 29 | - | €18,000 | +€18,000 | |
| Other amounts receivable | 291 | - | €18,000 | +€18,000 | |
| Amounts receivable within one year | 40/41 | €17,424 | €24,963 | +€7,539 | +43.3% |
| Trade receivables | 40 | €17,424 | €14,946 | -€2,478 | -14.2% |
| Other amounts receivable | 41 | - | €10,017 | +€10,017 | |
| Cash at bank and in hand | 54/58 | €290,957 | €258,809 | -€32,147 | -11.0% |
| Deferred charges and accrued income | 490/1 | €3,074 | €636 | -€2,438 | -79.3% |
| Total equity and liabilities | 10/49 | €323,185 | €305,083 | -€18,102 | -5.6% |
| Equity | 10/15 | €11,115 | €62,185 | +€51,070 | +459% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,115 | €61,185 | +€51,070 | +505% |
| Amounts payable | 17/49 | €312,070 | €242,898 | -€69,172 | -22.2% |
| Amounts payable within one year | 42/48 | €308,381 | €242,111 | -€66,270 | -21.5% |
| Trade debts | 44 | €2,646 | €195 | -€2,450 | -92.6% |
| Suppliers | 440/4 | €2,646 | €195 | -€2,450 | -92.6% |
| Taxes, remuneration and social security | 45 | €34,567 | €16,844 | -€17,724 | -51.3% |
| Taxes | 450/3 | €32,527 | €14,808 | -€17,719 | -54.5% |
| Remuneration and social security | 454/9 | €2,040 | €2,036 | -€4 | -0.2% |
| Other amounts payable | 47/48 | €271,168 | €225,072 | -€46,096 | -17.0% |
| Accrued charges and deferred income | 492/3 | €3,689 | €787 | -€2,902 | -78.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,056 | €9,056 | = | 0.0% |
| Other operating charges | 640/8 | €128 | - | -€128 | |
| Gross operating margin | 9900 | €133,869 | €76,226 | -€57,643 | -43.1% |
| Operating profit (loss) | 9901 | €124,685 | €67,170 | -€57,514 | -46.1% |
| Financial income | 75/76B | €0 | €0 | -€0 | -66.7% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -66.7% |
| Financial charges | 65/66B | €4,185 | €1,411 | -€2,773 | -66.3% |
| Recurring financial charges | 65 | €4,185 | €1,411 | -€2,773 | -66.3% |
| Profit (loss) for the period before taxes | 9903 | €120,500 | €65,759 | -€54,741 | -45.4% |
| Income taxes | 67/77 | €27,941 | €14,689 | -€13,252 | -47.4% |
| Profit (loss) for the period | 9904 | €92,559 | €51,070 | -€41,489 | -44.8% |
| Profit (loss) for the period to be appropriated | 9905 | €92,559 | €51,070 | -€41,489 | -44.8% |
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 16 October 2026 via checked.be.