LA GUILDE A&B: 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.
LA GUILDE A&B
Largest movements
- Cash +€44,781
up €44,781 (+469.1%), from €9,547 to €54,328
mainly Net result for the year (+€56,423) and Tax, wage and social debts (+€30,365)
- Stocks and contracts +€42,008
up €42,008 (+30.6%), from €137,062 to €179,070
- Deferred charges and accrued income +€2,854
up €2,854 (+124.6%), from €2,290 to €5,143
- Profit (loss) carried forward +€56,423
up €56,423 (+108.8%), from €51,837 to €108,260
- Tax, wage and social debts +€30,365
up €30,365 (+86.1%), from €35,275 to €65,640
of which Taxes: +€23,131
- Trade debts +€6,793
up €6,793 (+66.0%), from €10,290 to €17,083
- Debts after one year -€2,925
down €2,925 (-62.3%), from €4,696 to €1,771
- Gross operating margin +€58,003
up €58,003 (+80.7%), from €71,880 to €129,883
- Staff costs +€32,436
up €32,436 (+290.0%), from €11,185 to €43,621
- Taxes +€5,274
up €5,274 (+51.2%), from €10,307 to €15,580
- Financial charges +€3,085
up €3,085 (+40.2%), from €7,679 to €10,764
- Other operating charges +€2,124
up €2,124 (+3861.5%), from €55 to €2,179
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 | €165,238 | €255,561 | +€90,324 | +54.7% |
| Formation expenses | 20 | €2,486 | €1,371 | -€1,114 | -44.8% |
| Fixed assets | 21/28 | €12,465 | €12,343 | -€122 | -1.0% |
| Tangible fixed assets | 22/27 | €6,690 | €6,569 | -€122 | -1.8% |
| Furniture and vehicles | 24 | - | €843 | +€843 | |
| Other tangible fixed assets | 26 | €6,690 | €5,726 | -€964 | -14.4% |
| Financial fixed assets | 28 | €5,775 | €5,775 | = | 0.0% |
| Current assets | 29/58 | €150,287 | €241,847 | +€91,560 | +60.9% |
| Stocks and contracts in progress | 3 | €137,062 | €179,070 | +€42,008 | +30.6% |
| Stocks | 30/36 | €137,062 | €179,070 | +€42,008 | +30.6% |
| Amounts receivable within one year | 40/41 | €1,388 | €3,306 | +€1,918 | +138.1% |
| Trade receivables | 40 | €500 | €1,429 | +€929 | +185.8% |
| Other amounts receivable | 41 | €888 | €1,877 | +€989 | +111.3% |
| Cash at bank and in hand | 54/58 | €9,547 | €54,328 | +€44,781 | +469.1% |
| Deferred charges and accrued income | 490/1 | €2,290 | €5,143 | +€2,854 | +124.6% |
| Total equity and liabilities | 10/49 | €165,238 | €255,561 | +€90,324 | +54.7% |
| Equity | 10/15 | €56,837 | €113,260 | +€56,423 | +99.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €51,837 | €108,260 | +€56,423 | +108.8% |
| Amounts payable | 17/49 | €108,401 | €142,301 | +€33,900 | +31.3% |
| Amounts payable after more than one year | 17 | €4,696 | €1,771 | -€2,925 | -62.3% |
| Financial debts | 170/4 | €4,696 | €1,771 | -€2,925 | -62.3% |
| Amounts payable within one year | 42/48 | €103,705 | €140,451 | +€36,745 | +35.4% |
| Current portion of amounts payable after more than one year | 42 | €2,791 | €2,925 | +€134 | +4.8% |
| Trade debts | 44 | €10,290 | €17,083 | +€6,793 | +66.0% |
| Suppliers | 440/4 | €10,290 | €17,083 | +€6,793 | +66.0% |
| Taxes, remuneration and social security | 45 | €35,275 | €65,640 | +€30,365 | +86.1% |
| Taxes | 450/3 | €32,126 | €55,258 | +€23,131 | +72.0% |
| Remuneration and social security | 454/9 | €3,149 | €10,383 | +€7,234 | +229.7% |
| Other amounts payable | 47/48 | €55,349 | €54,802 | -€547 | -1.0% |
| Accrued charges and deferred income | 492/3 | - | €80 | +€80 | |
| Remuneration, social security and pensions | 62 | €11,185 | €43,621 | +€32,436 | +290.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,836 | €2,392 | +€557 | +30.3% |
| Other operating charges | 640/8 | €55 | €2,179 | +€2,124 | +3861.5% |
| Gross operating margin | 9900 | €71,880 | €129,883 | +€58,003 | +80.7% |
| Operating profit (loss) | 9901 | €58,804 | €81,691 | +€22,886 | +38.9% |
| Financial income | 75/76B | €683 | €1,077 | +€394 | +57.7% |
| Recurring financial income | 75 | €683 | €1,077 | +€394 | +57.7% |
| Financial charges | 65/66B | €7,679 | €10,764 | +€3,085 | +40.2% |
| Recurring financial charges | 65 | €7,679 | €10,764 | +€3,085 | +40.2% |
| Profit (loss) for the period before taxes | 9903 | €51,808 | €72,003 | +€20,196 | +39.0% |
| Income taxes | 67/77 | €10,307 | €15,580 | +€5,274 | +51.2% |
| Profit (loss) for the period | 9904 | €41,501 | €56,423 | +€14,922 | +36.0% |
| Profit (loss) for the period to be appropriated | 9905 | €41,501 | €56,423 | +€14,922 | +36.0% |
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 2 October 2026 via checked.be.