GUYROMA: 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.
GUYROMA
Largest movements
- Financial fixed assets -€45,000
down €45,000 (-7.9%), from €569,000 to €524,000
- Tangible fixed assets -€21,791
down €21,791 (-5.0%), from €437,857 to €416,066
of which Land and buildings: -€21,650
- Reserves +€90,518
up €90,518 (+21.6%), from €419,940 to €510,458
of which Distributable reserves: +€90,518
- Other debts -€67,767
down €67,767 (-18.7%), from €362,130 to €294,363
- Tax, wage and social debts -€41,309
down €41,309 (-82.0%), from €50,361 to €9,052
- Debts after one year -€32,972
down €32,972 (-13.0%), from €253,310 to €220,338
- Current portion of long-term debt -€20,602
down €20,602 (-39.0%), from €52,867 to €32,265
- Turnover -€64,787
down €64,787 (-100.0%), from €64,787 to €0
- Staff costs -€35,578
down €35,578 (-94.4%), from €37,705 to €2,127
- Purchases and services -€27,228
down €27,228 (-100.0%), from €27,228 to €0
- Other operating charges +€4,466
up €4,466 (+33.3%), from €13,398 to €17,864
- Gross operating margin +€4,117
up €4,117 (+11.0%), from €37,559 to €41,676
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 | €1,253,382 | €1,176,572 | -€76,810 | -6.1% |
| Fixed assets | 21/28 | €1,006,857 | €940,066 | -€66,791 | -6.6% |
| Tangible fixed assets | 22/27 | €437,857 | €416,066 | -€21,791 | -5.0% |
| Land and buildings | 22 | €437,320 | €415,670 | -€21,650 | -5.0% |
| Plant, machinery and equipment | 23 | €537 | €396 | -€141 | -26.3% |
| Financial fixed assets | 28 | €569,000 | €524,000 | -€45,000 | -7.9% |
| Current assets | 29/58 | €246,525 | €236,506 | -€10,019 | -4.1% |
| Amounts receivable within one year | 40/41 | €182,907 | €186,319 | +€3,412 | +1.9% |
| Other amounts receivable | 41 | €182,907 | €186,319 | +€3,412 | +1.9% |
| Cash at bank and in hand | 54/58 | €59,322 | €50,187 | -€9,135 | -15.4% |
| Deferred charges and accrued income | 490/1 | €4,296 | - | -€4,296 | |
| Total equity and liabilities | 10/49 | €1,253,382 | €1,176,572 | -€76,810 | -6.1% |
| Equity | 10/15 | €518,493 | €609,011 | +€90,518 | +17.5% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €419,940 | €510,458 | +€90,518 | +21.6% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €413,740 | €504,258 | +€90,518 | +21.9% |
| Profit (loss) carried forward | 14 | €36,553 | €36,553 | +€0 | 0.0% |
| Amounts payable | 17/49 | €734,889 | €567,561 | -€167,328 | -22.8% |
| Amounts payable after more than one year | 17 | €253,310 | €220,338 | -€32,972 | -13.0% |
| Financial debts | 170/4 | €253,310 | €220,338 | -€32,972 | -13.0% |
| Amounts payable within one year | 42/48 | €481,579 | €347,222 | -€134,357 | -27.9% |
| Current portion of amounts payable after more than one year | 42 | €52,867 | €32,265 | -€20,602 | -39.0% |
| Trade debts | 44 | €16,221 | €11,543 | -€4,678 | -28.8% |
| Suppliers | 440/4 | €16,221 | €11,543 | -€4,678 | -28.8% |
| Taxes, remuneration and social security | 45 | €50,361 | €9,052 | -€41,309 | -82.0% |
| Taxes | 450/3 | €50,361 | €9,052 | -€41,309 | -82.0% |
| Other amounts payable | 47/48 | €362,130 | €294,363 | -€67,767 | -18.7% |
| Turnover | 70 | €64,787 | €0 | -€64,787 | -100.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €27,228 | €0 | -€27,228 | -100.0% |
| Remuneration, social security and pensions | 62 | €37,705 | €2,127 | -€35,578 | -94.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,790 | €21,790 | +€0 | 0.0% |
| Other operating charges | 640/8 | €13,398 | €17,864 | +€4,466 | +33.3% |
| Non-recurring operating charges | 66A | - | €45,000 | +€45,000 | |
| Gross operating margin | 9900 | €37,559 | €41,676 | +€4,117 | +11.0% |
| Operating profit (loss) | 9901 | -€35,334 | -€45,105 | -€9,771 | -27.7% |
| Financial income | 75/76B | €149,257 | €149,194 | -€63 | 0.0% |
| Recurring financial income | 75 | €149,257 | €149,194 | -€63 | 0.0% |
| Financial charges | 65/66B | €4,370 | €4,519 | +€149 | +3.4% |
| Recurring financial charges | 65 | €4,370 | €4,519 | +€149 | +3.4% |
| Profit (loss) for the period before taxes | 9903 | €109,553 | €99,570 | -€9,983 | -9.1% |
| Income taxes | 67/77 | €9,959 | €9,052 | -€907 | -9.1% |
| Profit (loss) for the period | 9904 | €99,594 | €90,518 | -€9,076 | -9.1% |
| Profit (loss) for the period to be appropriated | 9905 | €99,594 | €90,518 | -€9,076 | -9.1% |
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 30 September 2026 via checked.be.