GUY-DAVID PRODUCTIONS: 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-DAVID PRODUCTIONS
Largest movements
- Receivables within one year +€27,150
up €27,150 (+30.5%), from €89,091 to €116,242
of which Trade receivables: +€30,439
- Cash -€7,789
no longer reported in 2025 (was €7,789)
mainly Receivables within one year (-€27,150) and Tax, wage and social debts (-€7,615)
- Profit (loss) carried forward +€16,699
up €16,699 (+44.5%), from €37,489 to €54,188
- Short-term financial debts +€8,680
new in 2025: €8,680
- Tax, wage and social debts -€7,615
down €7,615 (-35.9%), from €21,196 to €13,581
- Trade debts +€5,332
new in 2025: €5,332
- Other debts -€3,735
down €3,735 (-19.1%), from €19,595 to €15,861
- Gross operating margin -€20,447
down €20,447 (-45.5%), from €44,912 to €24,465
- Taxes -€5,357
down €5,357 (-46.0%), from €11,657 to €6,301
- Financial charges -€1,085
down €1,085 (-52.2%), from €2,077 to €993
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 | €96,880 | €116,242 | +€19,361 | +20.0% |
| Current assets | 29/58 | €96,880 | €116,242 | +€19,361 | +20.0% |
| Amounts receivable within one year | 40/41 | €89,091 | €116,242 | +€27,150 | +30.5% |
| Trade receivables | 40 | €65,603 | €96,043 | +€30,439 | +46.4% |
| Other amounts receivable | 41 | €23,488 | €20,199 | -€3,289 | -14.0% |
| Cash at bank and in hand | 54/58 | €7,789 | - | -€7,789 | |
| Total equity and liabilities | 10/49 | €96,880 | €116,242 | +€19,361 | +20.0% |
| Equity | 10/15 | €56,089 | €72,788 | +€16,699 | +29.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €37,489 | €54,188 | +€16,699 | +44.5% |
| Amounts payable | 17/49 | €40,791 | €43,454 | +€2,662 | +6.5% |
| Amounts payable within one year | 42/48 | €40,791 | €43,454 | +€2,662 | +6.5% |
| Financial debts | 43 | - | €8,680 | +€8,680 | |
| Credit institutions | 430/8 | - | €8,680 | +€8,680 | |
| Trade debts | 44 | - | €5,332 | +€5,332 | |
| Suppliers | 440/4 | - | €5,332 | +€5,332 | |
| Taxes, remuneration and social security | 45 | €21,196 | €13,581 | -€7,615 | -35.9% |
| Taxes | 450/3 | €21,196 | €13,581 | -€7,615 | -35.9% |
| Other amounts payable | 47/48 | €19,595 | €15,861 | -€3,735 | -19.1% |
| Other operating charges | 640/8 | €604 | €621 | +€17 | +2.9% |
| Gross operating margin | 9900 | €44,912 | €24,465 | -€20,447 | -45.5% |
| Operating profit (loss) | 9901 | €44,309 | €23,844 | -€20,465 | -46.2% |
| Financial income | 75/76B | €362 | €148 | -€214 | -59.0% |
| Recurring financial income | 75 | €362 | €148 | -€214 | -59.0% |
| Financial charges | 65/66B | €2,077 | €993 | -€1,085 | -52.2% |
| Recurring financial charges | 65 | €2,077 | €993 | -€1,085 | -52.2% |
| Profit (loss) for the period before taxes | 9903 | €42,594 | €23,000 | -€19,594 | -46.0% |
| Income taxes | 67/77 | €11,657 | €6,301 | -€5,357 | -46.0% |
| Profit (loss) for the period | 9904 | €30,936 | €16,699 | -€14,237 | -46.0% |
| Profit (loss) for the period to be appropriated | 9905 | €30,936 | €16,699 | -€14,237 | -46.0% |
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 21 October 2026 via checked.be.