REFRIGERATION Guyaux: 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.
REFRIGERATION Guyaux
Largest movements
- Cash -€14,726
down €14,726 (-17.7%), from €82,992 to €68,266
mainly Current portion of long-term debt (-€8,316) and Net result for the year (-€7,303)
- Receivables within one year +€6,893
up €6,893 (+38.1%), from €18,077 to €24,970
of which Other amounts receivable: +€6,855
- Tangible fixed assets -€5,139
down €5,139 (-33.9%), from €15,145 to €10,006
of which Furniture and vehicles: -€4,820
- Stocks and contracts +€2,337
up €2,337 (+30.6%), from €7,640 to €9,977
- Current portion of long-term debt -€8,316
down €8,316 (-95.1%), from €8,744 to €427
- Profit (loss) carried forward -€7,303
down €7,303 (-13.4%), from €54,666 to €47,363
- Tax, wage and social debts +€3,572
up €3,572 (+6712.6%), from €53 to €3,625
of which Remuneration and social security: +€3,600
- Other debts +€1,476
up €1,476 (+9.4%), from €15,632 to €17,108
- Gross operating margin -€12,545
down €12,545, from €12,448 to -€97
- Other operating charges -€1,926
down €1,926 (-58.3%), from €3,302 to €1,376
- Taxes -€1,829
down €1,829 (-88.0%), from €2,078 to €250
- Write-downs +€576
no longer reported in 2024 (was -€576)
- Financial charges -€197
down €197 (-37.3%), from €526 to €330
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €129,899 | €119,972 | -€9,927 | -7.6% |
| Fixed assets | 21/28 | €16,807 | €11,556 | -€5,251 | -31.2% |
| Intangible fixed assets | 21 | €504 | €392 | -€112 | -22.2% |
| Tangible fixed assets | 22/27 | €15,145 | €10,006 | -€5,139 | -33.9% |
| Plant, machinery and equipment | 23 | €859 | €540 | -€319 | -37.1% |
| Furniture and vehicles | 24 | €14,285 | €9,465 | -€4,820 | -33.7% |
| Financial fixed assets | 28 | €1,159 | €1,159 | = | 0.0% |
| Current assets | 29/58 | €113,092 | €108,416 | -€4,676 | -4.1% |
| Stocks and contracts in progress | 3 | €7,640 | €9,977 | +€2,337 | +30.6% |
| Stocks | 30/36 | €7,640 | €9,977 | +€2,337 | +30.6% |
| Amounts receivable within one year | 40/41 | €18,077 | €24,970 | +€6,893 | +38.1% |
| Trade receivables | 40 | €13,785 | €13,822 | +€37 | +0.3% |
| Other amounts receivable | 41 | €4,293 | €11,148 | +€6,855 | +159.7% |
| Cash at bank and in hand | 54/58 | €82,992 | €68,266 | -€14,726 | -17.7% |
| Deferred charges and accrued income | 490/1 | €4,383 | €5,203 | +€820 | +18.7% |
| Total equity and liabilities | 10/49 | €129,899 | €119,972 | -€9,927 | -7.6% |
| Equity | 10/15 | €94,126 | €86,823 | -€7,303 | -7.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €20,860 | €20,860 | = | 0.0% |
| Distributable reserves | 133 | €20,860 | €20,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €54,666 | €47,363 | -€7,303 | -13.4% |
| Amounts payable | 17/49 | €35,773 | €33,149 | -€2,624 | -7.3% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €35,411 | €33,149 | -€2,262 | -6.4% |
| Current portion of amounts payable after more than one year | 42 | €8,744 | €427 | -€8,316 | -95.1% |
| Financial debts | 43 | €6 | - | -€6 | |
| Credit institutions | 430/8 | €6 | - | -€6 | |
| Trade debts | 44 | €10,976 | €11,989 | +€1,013 | +9.2% |
| Suppliers | 440/4 | €10,976 | €11,989 | +€1,013 | +9.2% |
| Taxes, remuneration and social security | 45 | €53 | €3,625 | +€3,572 | +6712.6% |
| Taxes | 450/3 | €53 | €25 | -€28 | -53.0% |
| Remuneration and social security | 454/9 | €0 | €3,600 | +€3,600 | |
| Other amounts payable | 47/48 | €15,632 | €17,108 | +€1,476 | +9.4% |
| Accrued charges and deferred income | 492/3 | €362 | - | -€362 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,341 | €5,251 | -€90 | -1.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€576 | - | +€576 | |
| Other operating charges | 640/8 | €3,302 | €1,376 | -€1,926 | -58.3% |
| Gross operating margin | 9900 | €12,448 | -€97 | -€12,545 | |
| Operating profit (loss) | 9901 | €4,381 | -€6,724 | -€11,104 | |
| Financial income | 75/76B | €76 | €0 | -€76 | -99.6% |
| Recurring financial income | 75 | €76 | €0 | -€76 | -99.6% |
| Financial charges | 65/66B | €526 | €330 | -€197 | -37.3% |
| Recurring financial charges | 65 | €526 | €330 | -€197 | -37.3% |
| Profit (loss) for the period before taxes | 9903 | €3,930 | -€7,053 | -€10,984 | |
| Income taxes | 67/77 | €2,078 | €250 | -€1,829 | -88.0% |
| Profit (loss) for the period | 9904 | €1,852 | -€7,303 | -€9,155 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,852 | -€7,303 | -€9,155 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.