YVES GUIOT: 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.
YVES GUIOT
Largest movements
- Receivables within one year -€12,986
down €12,986 (-77.9%), from €16,666 to €3,681
of which Trade receivables: -€15,037
- Cash +€11,331
up €11,331 (+19.8%), from €57,264 to €68,595
mainly Receivables within one year (+€12,986) and Trade debts (+€313)
- Stocks and contracts +€2,000
new in 2025: €2,000
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin -€2,769
down €2,769, from €2,685 to -€84
- Financial income +€232
up €232 (+82.1%), from €283 to €515
- Other operating charges -€221
down €221 (-47.7%), from €464 to €243
- Taxes -€112
down €112 (-51.0%), from €220 to €108
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 | €75,116 | €75,210 | +€93 | +0.1% |
| Current assets | 29/58 | €75,116 | €75,210 | +€93 | +0.1% |
| Stocks and contracts in progress | 3 | - | €2,000 | +€2,000 | |
| Contracts in progress | 37 | - | €2,000 | +€2,000 | |
| Amounts receivable within one year | 40/41 | €16,666 | €3,681 | -€12,986 | -77.9% |
| Trade receivables | 40 | €16,657 | €1,620 | -€15,037 | -90.3% |
| Other amounts receivable | 41 | €10 | €2,061 | +€2,051 | +21,500% |
| Cash at bank and in hand | 54/58 | €57,264 | €68,595 | +€11,331 | +19.8% |
| Deferred charges and accrued income | 490/1 | €1,186 | €934 | -€251 | -21.2% |
| Total equity and liabilities | 10/49 | €75,116 | €75,210 | +€93 | +0.1% |
| Equity | 10/15 | €52,968 | €52,974 | +€6 | 0.0% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €7,750 | €7,750 | = | 0.0% |
| Distributable reserves | 133 | €7,750 | €7,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,758 | €24,764 | +€6 | 0.0% |
| Amounts payable | 17/49 | €22,148 | €22,235 | +€88 | +0.4% |
| Amounts payable within one year | 42/48 | €22,148 | €22,235 | +€88 | +0.4% |
| Trade debts | 44 | €81 | €394 | +€313 | +387% |
| Suppliers | 440/4 | €81 | €394 | +€313 | +387% |
| Other amounts payable | 47/48 | €22,067 | €21,841 | -€226 | -1.0% |
| Other operating charges | 640/8 | €464 | €243 | -€221 | -47.7% |
| Gross operating margin | 9900 | €2,685 | -€84 | -€2,769 | |
| Operating profit (loss) | 9901 | €2,221 | -€327 | -€2,548 | |
| Financial income | 75/76B | €283 | €515 | +€232 | +82.1% |
| Recurring financial income | 75 | €283 | €515 | +€232 | +82.1% |
| Financial charges | 65/66B | €79 | €75 | -€4 | -4.7% |
| Recurring financial charges | 65 | €79 | €75 | -€4 | -4.7% |
| Profit (loss) for the period before taxes | 9903 | €2,425 | €113 | -€2,312 | -95.3% |
| Income taxes | 67/77 | €220 | €108 | -€112 | -51.0% |
| Profit (loss) for the period | 9904 | €2,205 | €6 | -€2,200 | -99.7% |
| Profit (loss) for the period to be appropriated | 9905 | €2,205 | €6 | -€2,200 | -99.7% |
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 25 October 2026 via checked.be.