GUY: 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.
GUY
Largest movements
- Tangible fixed assets -€15,729
down €15,729 (-43.9%), from €35,820 to €20,091
- Receivables within one year -€1,115
down €1,115 (-8.8%), from €12,689 to €11,574
of which Trade receivables: -€1,854
- Cash -€521
down €521 (-98.7%), from €528 to €7
mainly Debts after one year (-€23,333) and Other debts (-€2,444)
- Debts after one year -€23,333
down €23,333 (-73.0%), from €31,944 to €8,611
- Profit (loss) carried forward +€7,777
up €7,777 (+4.0%), from -€194,044 to -€186,267
- Other debts -€2,444
down €2,444 (-2.1%), from €115,189 to €112,745
- Trade debts +€740
up €740 (+148.3%), from €499 to €1,239
- Purchases and services -€14,760
down €14,760 (-38.5%), from €38,367 to €23,607
- Turnover -€5,888
down €5,888 (-10.6%), from €55,762 to €49,874
- Gross operating margin +€5,184
up €5,184 (+24.6%), from €21,082 to €26,266
- Financial income -€4,504
no longer reported in 2025 (was €4,504)
- Depreciation -€3,457
down €3,457 (-18.0%), from €19,186 to €15,729
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 | €49,037 | €31,672 | -€17,365 | -35.4% |
| Fixed assets | 21/28 | €35,820 | €20,091 | -€15,729 | -43.9% |
| Tangible fixed assets | 22/27 | €35,820 | €20,091 | -€15,729 | -43.9% |
| Furniture and vehicles | 24 | €35,820 | €20,091 | -€15,729 | -43.9% |
| Current assets | 29/58 | €13,217 | €11,581 | -€1,636 | -12.4% |
| Amounts receivable within one year | 40/41 | €12,689 | €11,574 | -€1,115 | -8.8% |
| Trade receivables | 40 | €12,058 | €10,204 | -€1,854 | -15.4% |
| Other amounts receivable | 41 | €631 | €1,370 | +€739 | +117.1% |
| Cash at bank and in hand | 54/58 | €528 | €7 | -€521 | -98.7% |
| Total equity and liabilities | 10/49 | €49,037 | €31,672 | -€17,365 | -35.4% |
| Equity | 10/15 | -€99,346 | -€91,569 | +€7,777 | +7.8% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €32,725 | €32,725 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,198 | €6,198 | = | 0.0% |
| Legal reserve | 130 | €6,198 | €6,198 | = | 0.0% |
| Distributable reserves | 133 | €26,527 | €26,527 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€194,044 | -€186,267 | +€7,777 | +4.0% |
| Amounts payable | 17/49 | €148,383 | €123,241 | -€25,142 | -16.9% |
| Amounts payable after more than one year | 17 | €31,944 | €8,611 | -€23,333 | -73.0% |
| Financial debts | 170/4 | €31,944 | €8,611 | -€23,333 | -73.0% |
| Amounts payable within one year | 42/48 | €116,439 | €114,630 | -€1,809 | -1.6% |
| Trade debts | 44 | €499 | €1,239 | +€740 | +148.3% |
| Suppliers | 440/4 | €499 | €1,239 | +€740 | +148.3% |
| Taxes, remuneration and social security | 45 | €751 | €646 | -€105 | -14.0% |
| Taxes | 450/3 | €751 | €646 | -€105 | -14.0% |
| Other amounts payable | 47/48 | €115,189 | €112,745 | -€2,444 | -2.1% |
| Turnover | 70 | €55,762 | €49,874 | -€5,888 | -10.6% |
| Non-recurring operating income | 76A | €3,687 | - | -€3,687 | |
| Goods, raw materials, services and sundry goods | 60/61 | €38,367 | €23,607 | -€14,760 | -38.5% |
| Remuneration, social security and pensions | 62 | €590 | €430 | -€160 | -27.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,186 | €15,729 | -€3,457 | -18.0% |
| Other operating charges | 640/8 | €387 | €1,127 | +€740 | +191.2% |
| Gross operating margin | 9900 | €21,082 | €26,266 | +€5,184 | +24.6% |
| Operating profit (loss) | 9901 | €919 | €8,980 | +€8,061 | +877.1% |
| Financial income | 75/76B | €4,504 | - | -€4,504 | |
| Recurring financial income | 75 | €4,504 | - | -€4,504 | |
| Financial charges | 65/66B | €2,169 | €1,203 | -€966 | -44.5% |
| Recurring financial charges | 65 | €2,169 | €1,203 | -€966 | -44.5% |
| Profit (loss) for the period before taxes | 9903 | €3,254 | €7,777 | +€4,523 | +139.0% |
| Profit (loss) for the period | 9904 | €3,254 | €7,777 | +€4,523 | +139.0% |
| Profit (loss) for the period to be appropriated | 9905 | €3,254 | €7,777 | +€4,523 | +139.0% |
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 4 October 2026 via checked.be.