Guima: what changed
What changed
Guima
filed annual accounts (NBB)
Net result for the year
€20,115
2024 · €17,068+€3,047
Equity
€1.7m
2024 · €1.6m+€20,115
Cash
€389,376
2024 · €335,352+€54,024
Balance sheet total
€2.2m
2024 · €2.2m+€46,752
Largest movements
Assets
- Cash +€54,024
up €54,024 (+16.1%), from €335,352 to €389,376
mainly Accrued charges and deferred income (+€30,693) and Net result for the year (+€20,115)
Equity and liabilities
- Accrued charges and deferred income +€30,693
up €30,693 (+891%), from €3,445 to €34,138
Income statement
- Gross operating margin +€40,476
up €40,476 (+95.8%), from €42,244 to €82,720
- Financial charges +€32,926
up €32,926, from -€202 to €32,724
- Financial income -€3,304
down €3,304 (-38.1%), from €8,683 to €5,378
- Taxes +€1,016
up €1,016 (+17.9%), from €5,689 to €6,705
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€17,068
Gross operating margin
+€40,476
Depreciation
+€372
Other operating charges
-€556
Financial income
-€3,304
Financial charges
-€32,926
Taxes
-€1,016
Result 2025
€20,115
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€54,024
Investment
€0
Financing
€0
Cash 2024
€335,352
From operations (derived)
+€54,024
Net result for the year
+€20,115
Depreciation
+€12,181
Receivables within one year
-€4,908
Trade debts
-€1,591
Tax, wage and social debts
-€2,465
Accrued charges and deferred income
+€30,693
Cash 2025
€389,376
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,181,373 | €2,228,124 | +€46,752 | +2.1% |
| Fixed assets | 21/28 | €1,843,605 | €1,831,425 | -€12,181 | -0.7% |
| Tangible fixed assets | 22/27 | €931,024 | €918,844 | -€12,181 | -1.3% |
| Land and buildings | 22 | €931,024 | €918,844 | -€12,181 | -1.3% |
| Financial fixed assets | 28 | €912,581 | €912,581 | = | 0.0% |
| Current assets | 29/58 | €337,767 | €396,700 | +€58,932 | +17.4% |
| Amounts receivable within one year | 40/41 | €2,415 | €7,324 | +€4,908 | +203% |
| Other amounts receivable | 41 | €2,415 | €7,324 | +€4,908 | +203% |
| Cash at bank and in hand | 54/58 | €335,352 | €389,376 | +€54,024 | +16.1% |
| Total equity and liabilities | 10/49 | €2,181,373 | €2,228,124 | +€46,752 | +2.1% |
| Equity | 10/15 | €1,630,182 | €1,650,298 | +€20,115 | +1.2% |
| Contributions | 10/11 | €164,159 | €164,159 | = | 0.0% |
| Capital | 10 | €164,159 | €164,159 | = | 0.0% |
| Issued capital | 100 | €164,159 | €164,159 | = | 0.0% |
| Reserves | 13 | €172,423 | €176,444 | +€4,021 | +2.3% |
| Non-distributable reserves | 130/1 | €12,395 | €16,416 | +€4,021 | +32.4% |
| Legal reserve | 130 | €12,395 | €16,416 | +€4,021 | +32.4% |
| Distributable reserves | 133 | €160,028 | €160,028 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,293,600 | €1,309,694 | +€16,094 | +1.2% |
| Amounts payable | 17/49 | €551,190 | €577,827 | +€26,636 | +4.8% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €547,746 | €543,689 | -€4,057 | -0.7% |
| Trade debts | 44 | €2,081 | €489 | -€1,591 | -76.5% |
| Suppliers | 440/4 | €2,081 | €489 | -€1,591 | -76.5% |
| Taxes, remuneration and social security | 45 | €2,465 | €0 | -€2,465 | -100% |
| Taxes | 450/3 | €2,465 | €0 | -€2,465 | -100% |
| Other amounts payable | 47/48 | €543,200 | €543,200 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €3,445 | €34,138 | +€30,693 | +891% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,553 | €12,181 | -€372 | -3.0% |
| Other operating charges | 640/8 | €15,818 | €16,374 | +€556 | +3.5% |
| Gross operating margin | 9900 | €42,244 | €82,720 | +€40,476 | +95.8% |
| Operating profit (loss) | 9901 | €13,873 | €54,166 | +€40,293 | +290% |
| Financial income | 75/76B | €8,683 | €5,378 | -€3,304 | -38.1% |
| Recurring financial income | 75 | €8,683 | €5,378 | -€3,304 | -38.1% |
| Financial charges | 65/66B | -€202 | €32,724 | +€32,926 | |
| Recurring financial charges | 65 | -€202 | €32,724 | +€32,926 | |
| Profit (loss) for the period before taxes | 9903 | €22,758 | €26,821 | +€4,063 | +17.9% |
| Income taxes | 67/77 | €5,689 | €6,705 | +€1,016 | +17.9% |
| Profit (loss) for the period | 9904 | €17,068 | €20,115 | +€3,047 | +17.9% |
| Transfer from tax-exempt reserves | 789 | €136,528 | €0 | -€136,528 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | €153,596 | €20,115 | -€133,481 | -86.9% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.