GUYPLA: 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
GUYPLA
NACE 46.831, Wholesale of construction materials, general range
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€145,642
2024 · €38,773+€106,869
Equity
€604,245
2024 · €747,103-€142,857
Cash
€646,893
2024 · €634,270+€12,623
Balance sheet total
€1.8m
2024 · €1.5m+€386,567
Largest movements
Assets
- Stocks and contracts +€417,309
up €417,309 (+75.9%), from €549,472 to €966,782
- Receivables within one year -€31,413
down €31,413 (-25.9%), from €121,071 to €89,658
of which Trade receivables: -€43,876
Equity and liabilities
- Other debts +€283,350
up €283,350 (+69.4%), from €408,451 to €691,801
- Trade debts +€256,739
up €256,739 (+110%), from €233,695 to €490,433
- Reserves -€142,857
down €142,857 (-19.6%), from €727,103 to €584,245
Income statement
- Gross operating margin +€156,122
up €156,122 (+73.3%), from €213,026 to €369,148
- Taxes +€32,954
up €32,954 (+350%), from €9,411 to €42,365
- Staff costs +€16,325
up €16,325 (+22.7%), from €71,828 to €88,153
- Depreciation -€5,081
down €5,081 (-7.3%), from €69,977 to €64,896
- Other operating charges +€4,140
up €4,140 (+22.7%), from €18,272 to €22,412
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.
Result 2024
€38,773
Gross operating margin
+€156,122
Staff costs
-€16,325
Depreciation
+€5,081
Other operating charges
-€4,140
Financial income
-€682
Financial charges
-€234
Taxes
-€32,954
Result 2025
€145,642
raises the resultlowers the result
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.
From operations
+€376,638
Investment
-€53,922
Financing
-€310,094
Cash 2024
€634,270
From operations (derived)
+€376,638
Net result for the year
+€145,642
Depreciation
+€64,896
Stocks and contracts
-€417,309
Receivables within one year
+€31,413
Deferred charges and accrued income
+€978
Trade debts
+€256,739
Tax, wage and social debts
+€14,684
Advances received
-€2,554
Other debts
+€283,350
Accrued charges and deferred income
-€1,200
Investment (derived)
-€53,922
Investment in fixed assets (net)
-€53,922
Financing
-€310,094
Debts after one year
-€5,964
Current portion of long-term debt
-€15,678
Short-term financial debts
+€48
Contributions, distributions and other
-€288,500
Cash 2025
€646,893
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,460,223 | €1,846,790 | +€386,567 | +26.5% |
| Fixed assets | 21/28 | €134,144 | €123,171 | -€10,974 | -8.2% |
| Intangible fixed assets | 21 | €12,400 | €16,827 | +€4,427 | +35.7% |
| Tangible fixed assets | 22/27 | €121,745 | €106,344 | -€15,401 | -12.6% |
| Land and buildings | 22 | €23,991 | €37,535 | +€13,544 | +56.5% |
| Plant, machinery and equipment | 23 | €62,437 | €42,699 | -€19,738 | -31.6% |
| Furniture and vehicles | 24 | €35,317 | €26,110 | -€9,206 | -26.1% |
| Current assets | 29/58 | €1,326,079 | €1,723,619 | +€397,541 | +30.0% |
| Stocks and contracts in progress | 3 | €549,472 | €966,782 | +€417,309 | +75.9% |
| Stocks | 30/36 | €549,472 | €966,782 | +€417,309 | +75.9% |
| Amounts receivable within one year | 40/41 | €121,071 | €89,658 | -€31,413 | -25.9% |
| Trade receivables | 40 | €116,728 | €72,853 | -€43,876 | -37.6% |
| Other amounts receivable | 41 | €4,343 | €16,805 | +€12,462 | +287% |
| Cash at bank and in hand | 54/58 | €634,270 | €646,893 | +€12,623 | +2.0% |
| Deferred charges and accrued income | 490/1 | €21,265 | €20,287 | -€978 | -4.6% |
| Total equity and liabilities | 10/49 | €1,460,223 | €1,846,790 | +€386,567 | +26.5% |
| Equity | 10/15 | €747,103 | €604,245 | -€142,857 | -19.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €727,103 | €584,245 | -€142,857 | -19.6% |
| Distributable reserves | 133 | €727,103 | €584,245 | -€142,857 | -19.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €713,120 | €1,242,545 | +€529,424 | +74.2% |
| Amounts payable after more than one year | 17 | €5,964 | €0 | -€5,964 | -100% |
| Financial debts | 170/4 | €5,964 | €0 | -€5,964 | -100% |
| Amounts payable within one year | 42/48 | €705,956 | €1,242,545 | +€536,589 | +76.0% |
| Current portion of amounts payable after more than one year | 42 | €21,642 | €5,964 | -€15,678 | -72.4% |
| Financial debts | 43 | €44 | €92 | +€48 | +109% |
| Credit institutions | 430/8 | €44 | €92 | +€48 | +109% |
| Trade debts | 44 | €233,695 | €490,433 | +€256,739 | +110% |
| Suppliers | 440/4 | €233,695 | €490,433 | +€256,739 | +110% |
| Advances received on contracts in progress | 46 | €7,395 | €4,841 | -€2,554 | -34.5% |
| Taxes, remuneration and social security | 45 | €34,729 | €49,413 | +€14,684 | +42.3% |
| Taxes | 450/3 | €26,990 | €42,266 | +€15,276 | +56.6% |
| Remuneration and social security | 454/9 | €7,739 | €7,146 | -€593 | -7.7% |
| Other amounts payable | 47/48 | €408,451 | €691,801 | +€283,350 | +69.4% |
| Accrued charges and deferred income | 492/3 | €1,200 | €0 | -€1,200 | -100% |
| Non-recurring operating income | 76A | - | €1,800 | +€1,800 | |
| Remuneration, social security and pensions | 62 | €71,828 | €88,153 | +€16,325 | +22.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €69,977 | €64,896 | -€5,081 | -7.3% |
| Other operating charges | 640/8 | €18,272 | €22,412 | +€4,140 | +22.7% |
| Gross operating margin | 9900 | €213,026 | €369,148 | +€156,122 | +73.3% |
| Operating profit (loss) | 9901 | €52,949 | €193,688 | +€140,739 | +266% |
| Financial income | 75/76B | €702 | €20 | -€682 | -97.1% |
| Recurring financial income | 75 | €702 | €20 | -€682 | -97.1% |
| Financial charges | 65/66B | €5,467 | €5,701 | +€234 | +4.3% |
| Recurring financial charges | 65 | €5,467 | €5,701 | +€234 | +4.3% |
| Profit (loss) for the period before taxes | 9903 | €48,184 | €188,007 | +€139,823 | +290% |
| Income taxes | 67/77 | €9,411 | €42,365 | +€32,954 | +350% |
| Profit (loss) for the period | 9904 | €38,773 | €145,642 | +€106,869 | +276% |
| Profit (loss) for the period to be appropriated | 9905 | €38,773 | €145,642 | +€106,869 | +276% |
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 18 October 2026 via checked.be.