GUYOT-DEVERGNIES: 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.
GUYOT-DEVERGNIES
Largest movements
- Receivables within one year -€1,168
down €1,168 (-16.1%), from €7,262 to €6,094
of which Trade receivables: -€1,772
- Tangible fixed assets -€1,047
down €1,047 (-14.0%), from €7,464 to €6,417
- Other debts +€10,742
up €10,742 (+116%), from €9,281 to €20,023
- Profit (loss) carried forward -€8,948
down €8,948 (-21.0%), from -€42,589 to -€51,537
- Debts after one year -€4,940
no longer reported in 2025 (was €4,940)
- Short-term financial debts +€602
up €602 (+3.6%), from €16,901 to €17,503
- Current portion of long-term debt +€188
up €188 (+4.0%), from €4,752 to €4,940
- Gross operating margin -€477
down €477 (-12.3%), from -€3,887 to -€4,365
- Financial charges -€208
down €208 (-6.6%), from €3,140 to €2,932
of which Non-recurring financial charges: -€373
- Other operating charges +€141
up €141 (+23.5%), from €600 to €741
- Financial income +€129
up €129 (+598%), from €22 to €150
- Depreciation -€77
down €77 (-6.8%), from €1,124 to €1,047
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 | €15,286 | €13,032 | -€2,254 | -14.7% |
| Fixed assets | 21/28 | €7,464 | €6,417 | -€1,047 | -14.0% |
| Tangible fixed assets | 22/27 | €7,464 | €6,417 | -€1,047 | -14.0% |
| Land and buildings | 22 | €6,588 | €6,101 | -€487 | -7.4% |
| Plant, machinery and equipment | 23 | €114 | - | -€114 | |
| Furniture and vehicles | 24 | €762 | €317 | -€445 | -58.4% |
| Current assets | 29/58 | €7,822 | €6,615 | -€1,207 | -15.4% |
| Amounts receivable within one year | 40/41 | €7,262 | €6,094 | -€1,168 | -16.1% |
| Trade receivables | 40 | €1,772 | - | -€1,772 | |
| Other amounts receivable | 41 | €5,490 | €6,094 | +€604 | +11.0% |
| Cash at bank and in hand | 54/58 | €8 | €8 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | €551 | €512 | -€39 | -7.1% |
| Total equity and liabilities | 10/49 | €15,286 | €13,032 | -€2,254 | -14.7% |
| Equity | 10/15 | -€20,589 | -€29,537 | -€8,948 | -43.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Contributions outside capital | 11 | €20,000 | €20,000 | = | 0.0% |
| Other | 1109/19 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€42,589 | -€51,537 | -€8,948 | -21.0% |
| Amounts payable | 17/49 | €35,874 | €42,569 | +€6,694 | +18.7% |
| Amounts payable after more than one year | 17 | €4,940 | - | -€4,940 | |
| Financial debts | 170/4 | €4,940 | - | -€4,940 | |
| Amounts payable within one year | 42/48 | €30,934 | €42,569 | +€11,634 | +37.6% |
| Current portion of amounts payable after more than one year | 42 | €4,752 | €4,940 | +€188 | +4.0% |
| Financial debts | 43 | €16,901 | €17,503 | +€602 | +3.6% |
| Credit institutions | 430/8 | €16,901 | €17,503 | +€602 | +3.6% |
| Taxes, remuneration and social security | 45 | - | €102 | +€102 | |
| Taxes | 450/3 | - | €102 | +€102 | |
| Other amounts payable | 47/48 | €9,281 | €20,023 | +€10,742 | +116% |
| Remuneration, social security and pensions | 62 | - | €14 | +€14 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,124 | €1,047 | -€77 | -6.8% |
| Other operating charges | 640/8 | €600 | €741 | +€141 | +23.5% |
| Gross operating margin | 9900 | -€3,887 | -€4,365 | -€477 | -12.3% |
| Operating profit (loss) | 9901 | -€5,611 | -€6,166 | -€555 | -9.9% |
| Financial income | 75/76B | €22 | €150 | +€129 | +598% |
| Recurring financial income | 75 | €22 | €150 | +€129 | +598% |
| Financial charges | 65/66B | €3,140 | €2,932 | -€208 | -6.6% |
| Recurring financial charges | 65 | €2,767 | €2,932 | +€165 | +5.9% |
| Non-recurring financial charges | 66B | €373 | - | -€373 | |
| Profit (loss) for the period before taxes | 9903 | -€8,730 | -€8,948 | -€218 | -2.5% |
| Profit (loss) for the period | 9904 | -€8,730 | -€8,948 | -€218 | -2.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,730 | -€8,948 | -€218 | -2.5% |
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 23 October 2026 via checked.be.