GUYMO: 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.
GUYMO
Largest movements
- Deferred charges and accrued income -€3,000
down €3,000 (-76.9%), from €3,900 to €900
- Cash +€1,993
up €1,993 (+7.8%), from €25,509 to €27,502
mainly Deferred charges and accrued income (+€3,000) and Other debts (+€2,442)
- Reserves -€3,474
down €3,474 (-4.9%), from €71,363 to €67,889
of which Distributable reserves: -€3,474
- Other debts +€2,442
up €2,442 (+16.9%), from €14,417 to €16,859
- Gross operating margin -€2,548
down €2,548 (-37.0%), from €6,894 to €4,346
- Taxes -€618
down €618 (-100.0%), from €618 to €0
- Financial income +€242
up €242, from €0 to €242
- Other operating charges +€121
up €121 (+3.1%), from €3,890 to €4,010
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 | €105,373 | €103,503 | -€1,870 | -1.8% |
| Fixed assets | 21/28 | €75,964 | €75,101 | -€863 | -1.1% |
| Tangible fixed assets | 22/27 | €75,964 | €75,101 | -€863 | -1.1% |
| Land and buildings | 22 | €75,964 | €75,101 | -€863 | -1.1% |
| Current assets | 29/58 | €29,409 | €28,402 | -€1,007 | -3.4% |
| Cash at bank and in hand | 54/58 | €25,509 | €27,502 | +€1,993 | +7.8% |
| Deferred charges and accrued income | 490/1 | €3,900 | €900 | -€3,000 | -76.9% |
| Total equity and liabilities | 10/49 | €105,373 | €103,503 | -€1,870 | -1.8% |
| Equity | 10/15 | €89,963 | €86,489 | -€3,474 | -3.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €71,363 | €67,889 | -€3,474 | -4.9% |
| Non-distributable reserves | 130/1 | €14,900 | €14,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €14,900 | €14,900 | = | 0.0% |
| Distributable reserves | 133 | €56,463 | €52,989 | -€3,474 | -6.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €15,411 | €17,015 | +€1,604 | +10.4% |
| Amounts payable within one year | 42/48 | €15,411 | €17,015 | +€1,604 | +10.4% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €993 | €156 | -€837 | -84.3% |
| Taxes | 450/3 | €993 | €156 | -€837 | -84.3% |
| Other amounts payable | 47/48 | €14,417 | €16,859 | +€2,442 | +16.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €863 | €863 | = | 0.0% |
| Other operating charges | 640/8 | €3,890 | €4,010 | +€121 | +3.1% |
| Gross operating margin | 9900 | €6,894 | €4,346 | -€2,548 | -37.0% |
| Operating profit (loss) | 9901 | €2,142 | -€527 | -€2,669 | |
| Financial income | 75/76B | €0 | €242 | +€242 | |
| Recurring financial income | 75 | €0 | €242 | +€242 | |
| Financial charges | 65/66B | €67 | €72 | +€5 | +7.4% |
| Recurring financial charges | 65 | €67 | €72 | +€5 | +7.4% |
| Profit (loss) for the period before taxes | 9903 | €2,075 | -€357 | -€2,432 | |
| Income taxes | 67/77 | €618 | €0 | -€618 | -100.0% |
| Profit (loss) for the period | 9904 | €1,456 | -€357 | -€1,813 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,456 | -€357 | -€1,813 |
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 8 October 2026 via checked.be.