GP GYPROC: 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.
GP GYPROC
Largest movements
- Receivables within one year -€38,439
down €38,439 (-57.9%), from €66,335 to €27,896
of which Trade receivables: -€19,366
- Tangible fixed assets -€22,463
down €22,463 (-30.9%), from €72,682 to €50,218
of which Leasing and similar rights: -€17,839
- Cash +€15,667
up €15,667 (+47.3%), from €33,150 to €48,817
mainly Receivables within one year (+€38,439) and Depreciation (+€22,463)
- Stocks and contracts -€5,000
down €5,000 (-52.6%), from €9,500 to €4,500
of which Stocks: -€5,000
- Debts after one year -€27,420
down €27,420 (-32.7%), from €83,875 to €56,455
- Reserves -€15,394
down €15,394 (-22.4%), from €68,737 to €53,342
- Trade debts -€7,174
down €7,174 (-76.2%), from €9,409 to €2,235
- Current portion of long-term debt -€3,301
down €3,301 (-22.5%), from €14,645 to €11,344
- Tax, wage and social debts +€2,700
up €2,700, from €0 to €2,700
- Gross operating margin +€11,898
up €11,898 (+35.5%), from €33,530 to €45,428
- Taxes +€1,872
up €1,872 (+98.2%), from €1,906 to €3,778
- Other operating charges +€599
up €599 (+29.8%), from €2,012 to €2,610
- Financial income -€530
down €530 (-85.9%), from €617 to €87
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 | €181,666 | €131,431 | -€50,235 | -27.7% |
| Fixed assets | 21/28 | €72,682 | €50,218 | -€22,463 | -30.9% |
| Tangible fixed assets | 22/27 | €72,682 | €50,218 | -€22,463 | -30.9% |
| Plant, machinery and equipment | 23 | €12,330 | €8,915 | -€3,415 | -27.7% |
| Furniture and vehicles | 24 | €2,916 | €1,708 | -€1,209 | -41.4% |
| Leasing and similar rights | 25 | €57,435 | €39,596 | -€17,839 | -31.1% |
| Current assets | 29/58 | €108,984 | €81,212 | -€27,772 | -25.5% |
| Stocks and contracts in progress | 3 | €9,500 | €4,500 | -€5,000 | -52.6% |
| Stocks | 30/36 | €9,500 | €4,500 | -€5,000 | -52.6% |
| Contracts in progress | 37 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €66,335 | €27,896 | -€38,439 | -57.9% |
| Trade receivables | 40 | €37,747 | €18,381 | -€19,366 | -51.3% |
| Other amounts receivable | 41 | €28,588 | €9,515 | -€19,073 | -66.7% |
| Cash at bank and in hand | 54/58 | €33,150 | €48,817 | +€15,667 | +47.3% |
| Total equity and liabilities | 10/49 | €181,666 | €131,431 | -€50,235 | -27.7% |
| Equity | 10/15 | €73,737 | €58,342 | -€15,394 | -20.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €68,737 | €53,342 | -€15,394 | -22.4% |
| Distributable reserves | 133 | €68,737 | €53,342 | -€15,394 | -22.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €107,929 | €73,088 | -€34,841 | -32.3% |
| Amounts payable after more than one year | 17 | €83,875 | €56,455 | -€27,420 | -32.7% |
| Financial debts | 170/4 | €83,875 | €56,455 | -€27,420 | -32.7% |
| Amounts payable within one year | 42/48 | €24,054 | €16,633 | -€7,421 | -30.9% |
| Current portion of amounts payable after more than one year | 42 | €14,645 | €11,344 | -€3,301 | -22.5% |
| Trade debts | 44 | €9,409 | €2,235 | -€7,174 | -76.2% |
| Suppliers | 440/4 | €9,409 | €2,235 | -€7,174 | -76.2% |
| Taxes, remuneration and social security | 45 | €0 | €2,700 | +€2,700 | |
| Taxes | 450/3 | €0 | €2,700 | +€2,700 | |
| Other amounts payable | 47/48 | - | €354 | +€354 | |
| Non-recurring operating income | 76A | €83 | €0 | -€83 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,167 | €22,463 | +€297 | +1.3% |
| Other operating charges | 640/8 | €2,012 | €2,610 | +€599 | +29.8% |
| Gross operating margin | 9900 | €33,530 | €45,428 | +€11,898 | +35.5% |
| Operating profit (loss) | 9901 | €9,352 | €20,355 | +€11,003 | +118% |
| Financial income | 75/76B | €617 | €87 | -€530 | -85.9% |
| Recurring financial income | 75 | €617 | €87 | -€530 | -85.9% |
| Financial charges | 65/66B | €4,046 | €4,058 | +€11 | +0.3% |
| Recurring financial charges | 65 | €4,046 | €4,058 | +€11 | +0.3% |
| Profit (loss) for the period before taxes | 9903 | €5,923 | €16,384 | +€10,461 | +177% |
| Income taxes | 67/77 | €1,906 | €3,778 | +€1,872 | +98.2% |
| Profit (loss) for the period | 9904 | €4,017 | €12,606 | +€8,589 | +214% |
| Profit (loss) for the period to be appropriated | 9905 | €4,017 | €12,606 | +€8,589 | +214% |
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 15 October 2026 via checked.be.