GASTROGYN: 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.
GASTROGYN
Largest movements
- Tangible fixed assets +€297,417
up €297,417 (+196.8%), from €151,125 to €448,542
of which Land and buildings: +€307,331
- Receivables within one year +€119,798
up €119,798 (+55.7%), from €215,033 to €334,831
- Cash -€25,958
down €25,958 (-31.6%), from €82,068 to €56,110
mainly Investment in fixed assets (net) (-€347,864) and Receivables within one year (-€119,798)
- Debts after one year +€213,997
new in 2025: €213,997
- Reserves +€149,919
up €149,919 (+50.2%), from €298,827 to €448,745
of which Distributable reserves: +€148,059
- Contributions +€12,400
up €12,400 (+200.0%), from €6,200 to €18,600
- Depreciation +€12,256
up €12,256 (+32.1%), from €38,191 to €50,447
- Taxes -€4,649
down €4,649 (-13.2%), from €35,163 to €30,514
- Financial income +€4,309
up €4,309 (+42.5%), from €10,141 to €14,450
- Gross operating margin +€2,987
up €2,987 (+2.2%), from €137,225 to €140,212
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.
Cash bridge derived
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 | €450,872 | €843,084 | +€392,212 | +87.0% |
| Fixed assets | 21/28 | €151,125 | €448,542 | +€297,417 | +196.8% |
| Tangible fixed assets | 22/27 | €151,125 | €448,542 | +€297,417 | +196.8% |
| Land and buildings | 22 | €20,898 | €328,229 | +€307,331 | +1470.6% |
| Plant, machinery and equipment | 23 | €79,393 | €63,401 | -€15,992 | -20.1% |
| Furniture and vehicles | 24 | €50,835 | €56,913 | +€6,078 | +12.0% |
| Current assets | 29/58 | €299,747 | €394,542 | +€94,795 | +31.6% |
| Amounts receivable within one year | 40/41 | €215,033 | €334,831 | +€119,798 | +55.7% |
| Other amounts receivable | 41 | €215,033 | €334,831 | +€119,798 | +55.7% |
| Cash at bank and in hand | 54/58 | €82,068 | €56,110 | -€25,958 | -31.6% |
| Deferred charges and accrued income | 490/1 | €2,646 | €3,601 | +€955 | +36.1% |
| Total equity and liabilities | 10/49 | €450,872 | €843,084 | +€392,212 | +87.0% |
| Equity | 10/15 | €434,699 | €605,205 | +€170,506 | +39.2% |
| Contributions | 10/11 | €6,200 | €18,600 | +€12,400 | +200.0% |
| Reserves | 13 | €298,827 | €448,745 | +€149,919 | +50.2% |
| Non-distributable reserves | 130/1 | €1,860 | €3,720 | +€1,860 | +100.0% |
| Reserves not available under the articles | 1311 | €1,860 | €3,720 | +€1,860 | +100.0% |
| Distributable reserves | 133 | €296,967 | €445,025 | +€148,059 | +49.9% |
| Profit (loss) carried forward | 14 | €129,672 | €137,860 | +€8,188 | +6.3% |
| Amounts payable | 17/49 | €16,173 | €237,879 | +€221,706 | +1370.9% |
| Amounts payable after more than one year | 17 | - | €213,997 | +€213,997 | |
| Financial debts | 170/4 | - | €213,997 | +€213,997 | |
| Amounts payable within one year | 42/48 | €16,173 | €23,881 | +€7,708 | +47.7% |
| Current portion of amounts payable after more than one year | 42 | - | €5,729 | +€5,729 | |
| Financial debts | 43 | €4,398 | €4,370 | -€29 | -0.7% |
| Credit institutions | 430/8 | €4,398 | €4,370 | -€29 | -0.7% |
| Trade debts | 44 | €366 | €3,268 | +€2,903 | +793.9% |
| Suppliers | 440/4 | €366 | €3,268 | +€2,903 | +793.9% |
| Taxes, remuneration and social security | 45 | €11,409 | €10,514 | -€895 | -7.8% |
| Taxes | 450/3 | €11,409 | €10,514 | -€895 | -7.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,191 | €50,447 | +€12,256 | +32.1% |
| Other operating charges | 640/8 | €4,749 | €3,965 | -€784 | -16.5% |
| Gross operating margin | 9900 | €137,225 | €140,212 | +€2,987 | +2.2% |
| Operating profit (loss) | 9901 | €94,285 | €85,801 | -€8,484 | -9.0% |
| Financial income | 75/76B | €10,141 | €14,450 | +€4,309 | +42.5% |
| Recurring financial income | 75 | €10,141 | €14,450 | +€4,309 | +42.5% |
| Financial charges | 65/66B | €1,336 | €1,029 | -€307 | -23.0% |
| Recurring financial charges | 65 | €1,336 | €1,029 | -€307 | -23.0% |
| Profit (loss) for the period before taxes | 9903 | €103,090 | €99,222 | -€3,868 | -3.8% |
| Income taxes | 67/77 | €35,163 | €30,514 | -€4,649 | -13.2% |
| Profit (loss) for the period | 9904 | €67,927 | €68,708 | +€781 | +1.1% |
| Profit (loss) for the period to be appropriated | 9905 | €67,927 | €68,708 | +€781 | +1.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.