FP GYPS: 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.
FP GYPS
Largest movements
- Receivables within one year +€13,463
up €13,463 (+103%), from €13,046 to €26,509
of which Trade receivables: +€11,567
- Cash -€7,607
down €7,607 (-80.4%), from €9,460 to €1,853
mainly Receivables within one year (-€13,463) and Tax, wage and social debts (-€3,788)
- Stocks and contracts +€2,241
up €2,241, from €0 to €2,241
of which Stocks: +€2,241
- Tangible fixed assets +€2,078
up €2,078 (+12.3%), from €16,949 to €19,028
of which Plant, machinery and equipment: +€2,078
- Current investments -€1,970
down €1,970 (-49.1%), from €4,013 to €2,043
- Trade debts +€7,519
up €7,519 (+946%), from €795 to €8,314
- Profit (loss) carried forward +€5,438
up €5,438 (+66.0%), from €8,240 to €13,678
- Tax, wage and social debts -€3,788
down €3,788 (-94.2%), from €4,022 to €234
of which Taxes: -€3,788
- Other debts -€1,046
down €1,046 (-10.4%), from €10,032 to €8,987
- Turnover +€69,623
new in 2024: €69,623
- Purchases and services +€66,279
new in 2024: €66,279
- Gross operating margin -€10,833
down €10,833 (-66.1%), from €16,391 to €5,558
- Taxes -€3,906
down €3,906, from €2,437 to -€1,469
- Depreciation -€2,407
down €2,407 (-89.7%), from €2,682 to €275
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.
Derived cash bridge
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 | €43,550 | €51,673 | +€8,123 | +18.7% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €16,949 | €19,028 | +€2,078 | +12.3% |
| Tangible fixed assets | 22/27 | €16,949 | €19,028 | +€2,078 | +12.3% |
| Plant, machinery and equipment | 23 | €282 | €2,361 | +€2,078 | +737% |
| Furniture and vehicles | 24 | €16,667 | €16,667 | = | 0.0% |
| Current assets | 29/58 | €26,600 | €32,645 | +€6,045 | +22.7% |
| Stocks and contracts in progress | 3 | €0 | €2,241 | +€2,241 | |
| Stocks | 30/36 | - | €2,241 | +€2,241 | |
| Contracts in progress | 37 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €13,046 | €26,509 | +€13,463 | +103% |
| Trade receivables | 40 | €12,789 | €24,356 | +€11,567 | +90.4% |
| Other amounts receivable | 41 | €257 | €2,153 | +€1,896 | +738% |
| Current investments | 50/53 | €4,013 | €2,043 | -€1,970 | -49.1% |
| Cash at bank and in hand | 54/58 | €9,460 | €1,853 | -€7,607 | -80.4% |
| Deferred charges and accrued income | 490/1 | €82 | €0 | -€82 | -100% |
| Total equity and liabilities | 10/49 | €43,550 | €51,673 | +€8,123 | +18.7% |
| Equity | 10/15 | €28,700 | €34,138 | +€5,438 | +18.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,240 | €13,678 | +€5,438 | +66.0% |
| Amounts payable | 17/49 | €14,850 | €17,534 | +€2,685 | +18.1% |
| Amounts payable within one year | 42/48 | €14,850 | €17,534 | +€2,685 | +18.1% |
| Trade debts | 44 | €795 | €8,314 | +€7,519 | +946% |
| Suppliers | 440/4 | €795 | €8,314 | +€7,519 | +946% |
| Taxes, remuneration and social security | 45 | €4,022 | €234 | -€3,788 | -94.2% |
| Taxes | 450/3 | €4,022 | €234 | -€3,788 | -94.2% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €10,032 | €8,987 | -€1,046 | -10.4% |
| Turnover | 70 | - | €69,623 | +€69,623 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €66,279 | +€66,279 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,682 | €275 | -€2,407 | -89.7% |
| Other operating charges | 640/8 | €1,136 | €1,272 | +€137 | +12.0% |
| Gross operating margin | 9900 | €16,391 | €5,558 | -€10,833 | -66.1% |
| Operating profit (loss) | 9901 | €12,573 | €4,011 | -€8,563 | -68.1% |
| Financial income | 75/76B | €73 | €0 | -€73 | -99.8% |
| Recurring financial income | 75 | €73 | €0 | -€73 | -99.8% |
| Financial charges | 65/66B | €104 | €42 | -€62 | -59.8% |
| Recurring financial charges | 65 | €104 | €42 | -€62 | -59.8% |
| Profit (loss) for the period before taxes | 9903 | €12,542 | €3,969 | -€8,574 | -68.4% |
| Income taxes | 67/77 | €2,437 | -€1,469 | -€3,906 | |
| Profit (loss) for the period | 9904 | €10,106 | €5,438 | -€4,667 | -46.2% |
| Profit (loss) for the period to be appropriated | 9905 | €10,106 | €5,438 | -€4,667 | -46.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.