LE GUI: 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.
LE GUI
Largest movements
- Tangible fixed assets -€662,469
down €662,469 (-8.9%), from €7.4m to €6.8m
of which Land and buildings: -€706,326
- Receivables within one year +€264,005
up €264,005 (+6.4%), from €4.1m to €4.4m
of which Other amounts receivable: +€303,775
- Debts after one year -€1.1m
down €1.1m (-25.6%), from €4.2m to €3.1m
- Profit (loss) carried forward +€952,550
up €952,550 (+16.3%), from €5.8m to €6.8m
- Tax, wage and social debts -€168,500
no longer reported in 2025 (was €168,500)
- Turnover +€64,124
up €64,124 (+3.2%), from €2.0m to €2.0m
- Gross operating margin +€59,824
up €59,824 (+3.1%), from €2.0m to €2.0m
- Financial income -€42,470
down €42,470 (-25.4%), from €167,199 to €124,728
- Financial charges -€32,714
down €32,714 (-18.6%), from €175,512 to €142,798
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 | €11,541,002 | €11,144,366 | -€396,635 | -3.4% |
| Fixed assets | 21/28 | €7,425,773 | €6,763,304 | -€662,469 | -8.9% |
| Tangible fixed assets | 22/27 | €7,425,773 | €6,763,304 | -€662,469 | -8.9% |
| Land and buildings | 22 | €7,425,773 | €6,719,447 | -€706,326 | -9.5% |
| Other tangible fixed assets | 26 | - | €43,857 | +€43,857 | |
| Current assets | 29/58 | €4,115,229 | €4,381,063 | +€265,834 | +6.5% |
| Amounts receivable within one year | 40/41 | €4,103,924 | €4,367,928 | +€264,005 | +6.4% |
| Trade receivables | 40 | €164,499 | €124,728 | -€39,770 | -24.2% |
| Other amounts receivable | 41 | €3,939,425 | €4,243,200 | +€303,775 | +7.7% |
| Cash at bank and in hand | 54/58 | €11,305 | €13,134 | +€1,829 | +16.2% |
| Total equity and liabilities | 10/49 | €11,541,002 | €11,144,366 | -€396,635 | -3.4% |
| Equity | 10/15 | €5,963,075 | €6,915,625 | +€952,550 | +16.0% |
| Contributions | 10/11 | €18,750 | €18,750 | = | 0.0% |
| Reserves | 13 | €95,249 | €95,249 | = | 0.0% |
| Non-distributable reserves | 130/1 | €58,000 | €58,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €58,000 | €58,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,249 | €2,249 | = | 0.0% |
| Distributable reserves | 133 | €35,000 | €35,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,849,076 | €6,801,626 | +€952,550 | +16.3% |
| Amounts payable | 17/49 | €5,577,926 | €4,228,741 | -€1.3m | -24.2% |
| Amounts payable after more than one year | 17 | €4,221,764 | €3,141,334 | -€1.1m | -25.6% |
| Financial debts | 170/4 | €4,221,764 | €3,141,334 | -€1.1m | -25.6% |
| Amounts payable within one year | 42/48 | €1,262,028 | €1,087,212 | -€174,816 | -13.9% |
| Current portion of amounts payable after more than one year | 42 | €1,080,429 | €1,080,429 | = | 0.0% |
| Trade debts | 44 | €13,099 | €6,783 | -€6,316 | -48.2% |
| Suppliers | 440/4 | €13,099 | €6,783 | -€6,316 | -48.2% |
| Taxes, remuneration and social security | 45 | €168,500 | - | -€168,500 | |
| Taxes | 450/3 | €168,500 | - | -€168,500 | |
| Accrued charges and deferred income | 492/3 | €94,134 | €194 | -€93,940 | -99.8% |
| Turnover | 70 | €1,974,432 | €2,038,556 | +€64,124 | +3.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €18,772 | €23,072 | +€4,300 | +22.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €706,326 | €709,239 | +€2,912 | +0.4% |
| Other operating charges | 640/8 | €972 | €1,003 | +€31 | +3.2% |
| Gross operating margin | 9900 | €1,955,660 | €2,015,485 | +€59,824 | +3.1% |
| Operating profit (loss) | 9901 | €1,248,362 | €1,305,243 | +€56,881 | +4.6% |
| Financial income | 75/76B | €167,199 | €124,728 | -€42,470 | -25.4% |
| Recurring financial income | 75 | €167,199 | €124,728 | -€42,470 | -25.4% |
| Financial charges | 65/66B | €175,512 | €142,798 | -€32,714 | -18.6% |
| Recurring financial charges | 65 | €175,512 | €142,798 | -€32,714 | -18.6% |
| Profit (loss) for the period before taxes | 9903 | €1,240,049 | €1,287,173 | +€47,124 | +3.8% |
| Income taxes | 67/77 | €335,846 | €334,623 | -€1,223 | -0.4% |
| Profit (loss) for the period | 9904 | €904,203 | €952,550 | +€48,347 | +5.3% |
| Profit (loss) for the period to be appropriated | 9905 | €904,203 | €952,550 | +€48,347 | +5.3% |
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 4 October 2026 via checked.be.