GUVEN: 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.
GUVEN
Largest movements
- Receivables within one year -€1,226
down €1,226 (-2.1%), from €58,588 to €57,362
of which Other amounts receivable: -€1,226
- Cash +€1,099
up €1,099 (+181.4%), from €606 to €1,705
mainly Other debts (+€2,992) and Receivables within one year (+€1,226)
- Other debts +€2,992
up €2,992 (+71.9%), from €4,163 to €7,155
- Trade debts -€2,377
down €2,377 (-49.8%), from €4,772 to €2,395
- Profit (loss) carried forward -€742
down €742 (-2.3%), from €32,799 to €32,057
- Gross operating margin +€1,781
up €1,781 (+71.4%), from -€2,495 to -€714
- Taxes -€73
no longer reported in 2024 (was €73)
- Financial charges -€46
down €46 (-62.2%), from €74 to €28
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 | €62,194 | €62,067 | -€127 | -0.2% |
| Fixed assets | 21/28 | €3,000 | €3,000 | = | 0.0% |
| Financial fixed assets | 28 | €3,000 | €3,000 | = | 0.0% |
| Current assets | 29/58 | €59,194 | €59,067 | -€127 | -0.2% |
| Amounts receivable within one year | 40/41 | €58,588 | €57,362 | -€1,226 | -2.1% |
| Trade receivables | 40 | €57,362 | €57,362 | = | 0.0% |
| Other amounts receivable | 41 | €1,226 | - | -€1,226 | |
| Cash at bank and in hand | 54/58 | €606 | €1,705 | +€1,099 | +181.4% |
| Total equity and liabilities | 10/49 | €62,194 | €62,067 | -€127 | -0.2% |
| Equity | 10/15 | €53,259 | €52,517 | -€742 | -1.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,799 | €32,057 | -€742 | -2.3% |
| Amounts payable | 17/49 | €8,935 | €9,550 | +€615 | +6.9% |
| Amounts payable within one year | 42/48 | €8,935 | €9,550 | +€615 | +6.9% |
| Trade debts | 44 | €4,772 | €2,395 | -€2,377 | -49.8% |
| Suppliers | 440/4 | €4,772 | €2,395 | -€2,377 | -49.8% |
| Other amounts payable | 47/48 | €4,163 | €7,155 | +€2,992 | +71.9% |
| Gross operating margin | 9900 | -€2,495 | -€714 | +€1,781 | +71.4% |
| Operating profit (loss) | 9901 | -€2,495 | -€714 | +€1,781 | +71.4% |
| Financial charges | 65/66B | €74 | €28 | -€46 | -62.2% |
| Recurring financial charges | 65 | €74 | €28 | -€46 | -62.2% |
| Profit (loss) for the period before taxes | 9903 | -€2,569 | -€742 | +€1,827 | +71.1% |
| Income taxes | 67/77 | €73 | - | -€73 | |
| Profit (loss) for the period | 9904 | -€2,642 | -€742 | +€1,900 | +71.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,642 | -€742 | +€1,900 | +71.9% |
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 6 October 2026 via checked.be.