GUY CONSULT: 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.
GUY CONSULT
Largest movements
- Cash -€29,947
down €29,947 (-91.6%), from €32,706 to €2,760
mainly Other debts (-€24,303) and Trade debts (-€18,180)
- Receivables within one year -€7,364
down €7,364 (-38.3%), from €19,205 to €11,841
of which Trade receivables: -€9,782
- Tangible fixed assets -€6,235
down €6,235 (-17.7%), from €35,280 to €29,044
of which Other tangible fixed assets: -€3,446
- Other debts -€24,303
down €24,303 (-59.7%), from €40,719 to €16,416
- Trade debts -€18,180
down €18,180 (-89.9%), from €20,229 to €2,049
- Depreciation +€3,004
up €3,004 (+89.6%), from €3,353 to €6,357
- Taxes -€1,663
no longer reported in 2025 (was €1,663)
- Financial charges +€1,140
up €1,140 (+114%), from €998 to €2,137
- Gross operating margin -€225
down €225 (-1.4%), from -€15,986 to -€16,211
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 | €276,543 | €231,985 | -€44,558 | -16.1% |
| Fixed assets | 21/28 | €35,280 | €29,044 | -€6,235 | -17.7% |
| Tangible fixed assets | 22/27 | €35,280 | €29,044 | -€6,235 | -17.7% |
| Land and buildings | 22 | €198 | €99 | -€99 | -50.0% |
| Plant, machinery and equipment | 23 | €8,123 | €5,818 | -€2,305 | -28.4% |
| Furniture and vehicles | 24 | €22,659 | €22,272 | -€387 | -1.7% |
| Other tangible fixed assets | 26 | €4,301 | €855 | -€3,446 | -80.1% |
| Current assets | 29/58 | €241,263 | €202,941 | -€38,322 | -15.9% |
| Amounts receivable after more than one year | 29 | €143,000 | €143,000 | = | 0.0% |
| Other amounts receivable | 291 | €143,000 | €143,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €19,205 | €11,841 | -€7,364 | -38.3% |
| Trade receivables | 40 | €18,623 | €8,841 | -€9,782 | -52.5% |
| Other amounts receivable | 41 | €582 | €3,000 | +€2,418 | +416% |
| Cash at bank and in hand | 54/58 | €32,706 | €2,760 | -€29,947 | -91.6% |
| Deferred charges and accrued income | 490/1 | €46,352 | €45,340 | -€1,012 | -2.2% |
| Total equity and liabilities | 10/49 | €276,543 | €231,985 | -€44,558 | -16.1% |
| Equity | 10/15 | €197,550 | €195,437 | -€2,113 | -1.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €185,150 | €185,150 | = | 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% |
| Distributable reserves | 133 | €183,290 | €183,290 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€2,113 | -€2,113 | |
| Amounts payable | 17/49 | €78,993 | €36,548 | -€42,445 | -53.7% |
| Amounts payable within one year | 42/48 | €64,216 | €21,771 | -€42,445 | -66.1% |
| Trade debts | 44 | €20,229 | €2,049 | -€18,180 | -89.9% |
| Suppliers | 440/4 | €20,229 | €2,049 | -€18,180 | -89.9% |
| Taxes, remuneration and social security | 45 | €3,268 | €3,306 | +€38 | +1.2% |
| Taxes | 450/3 | €3,268 | €3,306 | +€38 | +1.2% |
| Other amounts payable | 47/48 | €40,719 | €16,416 | -€24,303 | -59.7% |
| Accrued charges and deferred income | 492/3 | €14,777 | €14,777 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,353 | €6,357 | +€3,004 | +89.6% |
| Other operating charges | 640/8 | €141 | - | -€141 | |
| Gross operating margin | 9900 | -€15,986 | -€16,211 | -€225 | -1.4% |
| Operating profit (loss) | 9901 | -€19,480 | -€22,568 | -€3,089 | -15.9% |
| Financial income | 75/76B | €22,471 | €22,593 | +€122 | +0.5% |
| Recurring financial income | 75 | €22,471 | €22,593 | +€122 | +0.5% |
| Financial charges | 65/66B | €998 | €2,137 | +€1,140 | +114% |
| Recurring financial charges | 65 | €998 | €2,137 | +€1,140 | +114% |
| Profit (loss) for the period before taxes | 9903 | €1,993 | -€2,113 | -€4,106 | |
| Income taxes | 67/77 | €1,663 | - | -€1,663 | |
| Profit (loss) for the period | 9904 | €331 | -€2,113 | -€2,444 | |
| Profit (loss) for the period to be appropriated | 9905 | €331 | -€2,113 | -€2,444 |
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 25 October 2026 via checked.be.