IL GUSTO GIUSTO: 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.
IL GUSTO GIUSTO
Largest movements
- Receivables within one year +€14,092
up €14,092 (+90.0%), from €15,658 to €29,750
of which Trade receivables: +€14,092
- Cash -€11,871
down €11,871 (-31.2%), from €38,065 to €26,195
mainly Accrued charges and deferred income (-€15,000) and Receivables within one year (-€14,092)
- Stocks and contracts -€3,509
down €3,509 (-15.1%), from €23,261 to €19,752
- Accrued charges and deferred income -€15,000
no longer reported in 2025 (was €15,000)
- Reserves +€13,602
up €13,602 (+1,110%), from €1,225 to €14,828
- Other debts -€10,298
down €10,298 (-67.1%), from €15,345 to €5,046
- Tax, wage and social debts +€7,656
up €7,656 (+18.6%), from €41,238 to €48,894
of which Taxes: +€5,434
- Trade debts +€3,816
up €3,816 (+12.1%), from €31,487 to €35,303
- Staff costs +€29,491
up €29,491 (+14.5%), from €203,091 to €232,582
- Gross operating margin +€9,634
up €9,634 (+3.8%), from €250,405 to €260,039
- Depreciation -€8,041
down €8,041 (-51.8%), from €15,511 to €7,470
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 | €122,895 | €122,670 | -€225 | -0.2% |
| Fixed assets | 21/28 | €42,349 | €43,472 | +€1,123 | +2.7% |
| Tangible fixed assets | 22/27 | €36,275 | €37,398 | +€1,123 | +3.1% |
| Plant, machinery and equipment | 23 | €4,516 | €5,562 | +€1,046 | +23.2% |
| Furniture and vehicles | 24 | €5,563 | €4,766 | -€797 | -14.3% |
| Other tangible fixed assets | 26 | €26,196 | €27,070 | +€874 | +3.3% |
| Financial fixed assets | 28 | €6,074 | €6,074 | = | 0.0% |
| Current assets | 29/58 | €80,547 | €79,199 | -€1,348 | -1.7% |
| Stocks and contracts in progress | 3 | €23,261 | €19,752 | -€3,509 | -15.1% |
| Stocks | 30/36 | €23,261 | €19,752 | -€3,509 | -15.1% |
| Amounts receivable within one year | 40/41 | €15,658 | €29,750 | +€14,092 | +90.0% |
| Trade receivables | 40 | €14,658 | €28,750 | +€14,092 | +96.1% |
| Other amounts receivable | 41 | €1,000 | €1,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €38,065 | €26,195 | -€11,871 | -31.2% |
| Deferred charges and accrued income | 490/1 | €3,562 | €3,502 | -€61 | -1.7% |
| Total equity and liabilities | 10/49 | €122,895 | €122,670 | -€225 | -0.2% |
| Equity | 10/15 | €19,825 | €33,428 | +€13,602 | +68.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,225 | €14,828 | +€13,602 | +1,110% |
| Distributable reserves | 133 | €1,225 | €14,828 | +€13,602 | +1,110% |
| Amounts payable | 17/49 | €103,070 | €89,243 | -€13,827 | -13.4% |
| Amounts payable within one year | 42/48 | €88,070 | €89,243 | +€1,173 | +1.3% |
| Trade debts | 44 | €31,487 | €35,303 | +€3,816 | +12.1% |
| Suppliers | 440/4 | €31,487 | €35,303 | +€3,816 | +12.1% |
| Taxes, remuneration and social security | 45 | €41,238 | €48,894 | +€7,656 | +18.6% |
| Taxes | 450/3 | €22,288 | €27,723 | +€5,434 | +24.4% |
| Remuneration and social security | 454/9 | €18,950 | €21,171 | +€2,221 | +11.7% |
| Other amounts payable | 47/48 | €15,345 | €5,046 | -€10,298 | -67.1% |
| Accrued charges and deferred income | 492/3 | €15,000 | - | -€15,000 | |
| Remuneration, social security and pensions | 62 | €203,091 | €232,582 | +€29,491 | +14.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,511 | €7,470 | -€8,041 | -51.8% |
| Other operating charges | 640/8 | €3,342 | €3,083 | -€260 | -7.8% |
| Gross operating margin | 9900 | €250,405 | €260,039 | +€9,634 | +3.8% |
| Operating profit (loss) | 9901 | €28,460 | €16,904 | -€11,557 | -40.6% |
| Financial income | 75/76B | €59 | €164 | +€105 | +179% |
| Recurring financial income | 75 | €59 | €164 | +€105 | +179% |
| Financial charges | 65/66B | €1,547 | €3,466 | +€1,919 | +124% |
| Recurring financial charges | 65 | €1,398 | €2,693 | +€1,295 | +92.6% |
| Non-recurring financial charges | 66B | €149 | €773 | +€624 | +420% |
| Profit (loss) for the period before taxes | 9903 | €26,972 | €13,602 | -€13,370 | -49.6% |
| Profit (loss) for the period | 9904 | €26,972 | €13,602 | -€13,370 | -49.6% |
| Profit (loss) for the period to be appropriated | 9905 | €26,972 | €13,602 | -€13,370 | -49.6% |
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 29 October 2026 via checked.be.