GUYCAU: what changed
GUYCAU
Largest movements
- Cash +€35,280
up €35,280 (+333%), from €10,583 to €45,863
mainly Net result for the year (+€43,196) and Receivables within one year (+€32,112)
- Receivables within one year -€32,112
down €32,112 (-53.5%), from €60,000 to €27,888
- Tangible fixed assets -€5,825
down €5,825 (-3.7%), from €157,961 to €152,136
- Other debts -€10,000
down €10,000 (-20.0%), from €50,000 to €40,000
- Accrued charges and deferred income +€7,750
new in 2024: €7,750
- Reserves +€2,901
up €2,901 (+2.0%), from €147,099 to €150,000
No income-statement line moved by more than 1% of the activity.
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €228,544 | €225,886 | -€2,657 | -1.2% |
| Fixed assets | 21/28 | €157,961 | €152,136 | -€5,825 | -3.7% |
| Tangible fixed assets | 22/27 | €157,961 | €152,136 | -€5,825 | -3.7% |
| Land and buildings | 22 | €157,961 | €152,136 | -€5,825 | -3.7% |
| Current assets | 29/58 | €70,583 | €73,751 | +€3,168 | +4.5% |
| Amounts receivable within one year | 40/41 | €60,000 | €27,888 | -€32,112 | -53.5% |
| Other amounts receivable | 41 | €60,000 | €27,888 | -€32,112 | -53.5% |
| Cash at bank and in hand | 54/58 | €10,583 | €45,863 | +€35,280 | +333% |
| Total equity and liabilities | 10/49 | €228,544 | €225,886 | -€2,657 | -1.2% |
| Equity | 10/15 | €172,314 | €175,510 | +€3,196 | +1.9% |
| Contributions | 10/11 | €24,789 | €24,789 | = | 0.0% |
| Reserves | 13 | €147,099 | €150,000 | +€2,901 | +2.0% |
| Distributable reserves | 133 | €147,099 | €150,000 | +€2,901 | +2.0% |
| Profit (loss) carried forward | 14 | €426 | €721 | +€295 | +69.1% |
| Amounts payable | 17/49 | €56,229 | €50,376 | -€5,853 | -10.4% |
| Amounts payable within one year | 42/48 | €56,229 | €42,626 | -€13,603 | -24.2% |
| Trade debts | 44 | €2,178 | - | -€2,178 | |
| Suppliers | 440/4 | €2,178 | - | -€2,178 | |
| Taxes, remuneration and social security | 45 | €4,051 | €2,626 | -€1,425 | -35.2% |
| Taxes | 450/3 | €4,051 | €2,626 | -€1,425 | -35.2% |
| Other amounts payable | 47/48 | €50,000 | €40,000 | -€10,000 | -20.0% |
| Accrued charges and deferred income | 492/3 | - | €7,750 | +€7,750 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,825 | €5,825 | = | 0.0% |
| Other operating charges | 640/8 | €9,616 | €9,980 | +€364 | +3.8% |
| Gross operating margin | 9900 | €72,983 | €73,443 | +€460 | +0.6% |
| Operating profit (loss) | 9901 | €57,542 | €57,638 | +€96 | +0.2% |
| Financial charges | 65/66B | €39 | €44 | +€5 | +11.5% |
| Recurring financial charges | 65 | €39 | €44 | +€5 | +11.5% |
| Profit (loss) for the period before taxes | 9903 | €57,503 | €57,595 | +€92 | +0.2% |
| Income taxes | 67/77 | €14,626 | €14,399 | -€227 | -1.6% |
| Profit (loss) for the period | 9904 | €42,877 | €43,196 | +€319 | +0.7% |
| Profit (loss) for the period to be appropriated | 9905 | €42,877 | €43,196 | +€319 | +0.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.