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guyGANT: 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.

What changed

guyGANT

BE 1012.883.106
NACE 74.120, Graphic design and visual communication
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€185,345
2024 · €83,393+€101,952
Equity
€271,739
2024 · €86,393+€185,345
Cash
€4,571
2024 · €4,375+€196
Balance sheet total
€369,737
2024 · €129,524+€240,212

Largest movements

2024 to 2025
Assets
  • Current investments +€242,631

    up €242,631 (+351.6%), from €69,000 to €311,631

  • Receivables within one year -€4,811

    down €4,811 (-8.6%), from €55,650 to €50,838

    of which Trade receivables: -€4,764

Equity and liabilities
  • Profit (loss) carried forward +€185,345

    up €185,345 (+222.3%), from €83,393 to €268,739

  • Tax, wage and social debts +€59,135

    up €59,135 (+162.8%), from €36,331 to €95,466

  • Other debts -€5,835

    down €5,835 (-100.0%), from €5,835 to €0

Income statement
  • Gross operating margin +€137,470

    up €137,470 (+129.7%), from €105,975 to €243,445

  • Taxes +€35,283

    up €35,283 (+157.8%), from €22,358 to €57,641

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €83,393
Gross operating margin +€137,470
Depreciation -€100
Other operating charges +€61
Financial income +€28
Financial charges -€224
Taxes -€35,283
Result 2025 €185,345

Cash bridge derived

cash 2024 to 2025

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.

From operations +€245,124
Investment -€244,928
Financing €0
Cash 2024 €4,375
Net result for the year +€185,345
Depreciation +€100
Receivables within one year +€4,811
Trade debts +€1,541
Tax, wage and social debts +€59,135
Advances received +€25
Other debts -€5,835
Investment in fixed assets (net) -€2,297
Current investments -€242,631
Cash 2025 €4,571
Every line side by side 34 lines
Line Code 2024 2025 Change %
Total assets 20/58 €129,524 €369,737 +€240,212 +185.5%
Fixed assets 21/28 €500 €2,696 +€2,197 +439.6%
Intangible fixed assets 21 €500 €399 -€100 -20.1%
Financial fixed assets 28 - €2,297 +€2,297
Current assets 29/58 €129,025 €367,040 +€238,016 +184.5%
Amounts receivable within one year 40/41 €55,650 €50,838 -€4,811 -8.6%
Trade receivables 40 €55,602 €50,838 -€4,764 -8.6%
Other amounts receivable 41 €47 €0 -€47 -100.0%
Current investments 50/53 €69,000 €311,631 +€242,631 +351.6%
Cash at bank and in hand 54/58 €4,375 €4,571 +€196 +4.5%
Total equity and liabilities 10/49 €129,524 €369,737 +€240,212 +185.5%
Equity 10/15 €86,393 €271,739 +€185,345 +214.5%
Contributions 10/11 €3,000 €3,000 = 0.0%
Profit (loss) carried forward 14 €83,393 €268,739 +€185,345 +222.3%
Amounts payable 17/49 €43,131 €97,998 +€54,867 +127.2%
Amounts payable within one year 42/48 €43,131 €97,998 +€54,867 +127.2%
Trade debts 44 €482 €2,024 +€1,541 +319.6%
Suppliers 440/4 €482 €2,024 +€1,541 +319.6%
Advances received on contracts in progress 46 €483 €508 +€25 +5.2%
Taxes, remuneration and social security 45 €36,331 €95,466 +€59,135 +162.8%
Taxes 450/3 €36,331 €95,466 +€59,135 +162.8%
Other amounts payable 47/48 €5,835 €0 -€5,835 -100.0%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €0 €100 +€100 +37037.0%
Other operating charges 640/8 €181 €120 -€61 -33.7%
Gross operating margin 9900 €105,975 €243,445 +€137,470 +129.7%
Operating profit (loss) 9901 €105,793 €243,225 +€137,431 +129.9%
Financial income 75/76B - €28 +€28
Recurring financial income 75 - €28 +€28
Financial charges 65/66B €42 €266 +€224 +534.3%
Recurring financial charges 65 €42 €266 +€224 +534.3%
Profit (loss) for the period before taxes 9903 €105,751 €242,986 +€137,235 +129.8%
Income taxes 67/77 €22,358 €57,641 +€35,283 +157.8%
Profit (loss) for the period 9904 €83,393 €185,345 +€101,952 +122.3%
Profit (loss) for the period to be appropriated 9905 €83,393 €185,345 +€101,952 +122.3%

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 12 October 2026 via checked.be.