Guyana: 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.
Guyana
Largest movements
- Tangible fixed assets -€14,538
down €14,538 (-5.5%), from €262,638 to €248,099
of which Land and buildings: -€11,903
- Receivables within one year -€3,184
down €3,184 (-33.0%), from €9,639 to €6,456
of which Trade receivables: -€2,454
- Other debts +€43,049
up €43,049 (+35.2%), from €122,220 to €165,270
- Profit (loss) carried forward -€32,280
down €32,280 (-36.5%), from -€88,502 to -€120,782
- Debts after one year -€21,481
down €21,481 (-12.1%), from €177,880 to €156,399
- Current portion of long-term debt -€4,955
down €4,955 (-18.7%), from €26,436 to €21,481
- Gross operating margin +€8,495
up €8,495, from -€7,718 to €777
- Depreciation -€4,716
down €4,716 (-20.6%), from €22,943 to €18,228
- Financial charges -€1,789
down €1,789 (-16.6%), from €10,761 to €8,972
- Staff costs -€1,064
down €1,064 (-22.2%), from €4,795 to €3,731
- Other operating charges +€190
up €190 (+9.8%), from €1,936 to €2,126
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €272,277 | €254,555 | -€17,722 | -6.5% |
| Fixed assets | 21/28 | €262,638 | €248,099 | -€14,538 | -5.5% |
| Tangible fixed assets | 22/27 | €262,638 | €248,099 | -€14,538 | -5.5% |
| Land and buildings | 22 | €254,359 | €242,456 | -€11,903 | -4.7% |
| Plant, machinery and equipment | 23 | €7,460 | €5,493 | -€1,967 | -26.4% |
| Furniture and vehicles | 24 | €818 | €150 | -€668 | -81.7% |
| Current assets | 29/58 | €9,639 | €6,456 | -€3,184 | -33.0% |
| Amounts receivable within one year | 40/41 | €9,639 | €6,456 | -€3,184 | -33.0% |
| Trade receivables | 40 | €8,471 | €6,017 | -€2,454 | -29.0% |
| Other amounts receivable | 41 | €1,168 | €439 | -€730 | -62.4% |
| Total equity and liabilities | 10/49 | €272,277 | €254,555 | -€17,722 | -6.5% |
| Equity | 10/15 | -€72,337 | -€104,618 | -€32,280 | -44.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €3,765 | €3,765 | = | 0.0% |
| Distributable reserves | 133 | €3,765 | €3,765 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€88,502 | -€120,782 | -€32,280 | -36.5% |
| Amounts payable | 17/49 | €344,614 | €359,172 | +€14,558 | +4.2% |
| Amounts payable after more than one year | 17 | €177,880 | €156,399 | -€21,481 | -12.1% |
| Financial debts | 170/4 | €177,880 | €156,399 | -€21,481 | -12.1% |
| Amounts payable within one year | 42/48 | €166,734 | €202,774 | +€36,039 | +21.6% |
| Current portion of amounts payable after more than one year | 42 | €26,436 | €21,481 | -€4,955 | -18.7% |
| Financial debts | 43 | €14,323 | €13,216 | -€1,107 | -7.7% |
| Credit institutions | 430/8 | €14,323 | €13,216 | -€1,107 | -7.7% |
| Trade debts | 44 | €2,823 | €1,938 | -€885 | -31.4% |
| Suppliers | 440/4 | €2,823 | €1,938 | -€885 | -31.4% |
| Taxes, remuneration and social security | 45 | €931 | €869 | -€63 | -6.7% |
| Taxes | 450/3 | €625 | €646 | +€21 | +3.3% |
| Remuneration and social security | 454/9 | €306 | €223 | -€83 | -27.2% |
| Other amounts payable | 47/48 | €122,220 | €165,270 | +€43,049 | +35.2% |
| Remuneration, social security and pensions | 62 | €4,795 | €3,731 | -€1,064 | -22.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,943 | €18,228 | -€4,716 | -20.6% |
| Other operating charges | 640/8 | €1,936 | €2,126 | +€190 | +9.8% |
| Gross operating margin | 9900 | -€7,718 | €777 | +€8,495 | |
| Operating profit (loss) | 9901 | -€37,393 | -€23,309 | +€14,084 | +37.7% |
| Financial income | 75/76B | €5 | - | -€5 | |
| Recurring financial income | 75 | €5 | - | -€5 | |
| Financial charges | 65/66B | €10,761 | €8,972 | -€1,789 | -16.6% |
| Recurring financial charges | 65 | €10,761 | €8,972 | -€1,789 | -16.6% |
| Profit (loss) for the period before taxes | 9903 | -€48,149 | -€32,280 | +€15,868 | +33.0% |
| Profit (loss) for the period | 9904 | -€48,149 | -€32,280 | +€15,868 | +33.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€48,149 | -€32,280 | +€15,868 | +33.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.