GYB SOLUTION: 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.
GYB SOLUTION
Largest movements
- Receivables within one year -€32,326
down €32,326 (-96.2%), from €33,591 to €1,265
- Cash +€23,656
up €23,656 (+831%), from €2,847 to €26,504
mainly Net result for the year (+€61,554) and Receivables within one year (+€32,326)
- Tangible fixed assets -€10,387
down €10,387 (-4.4%), from €238,198 to €227,811
of which Land and buildings: -€9,228
- Trade debts -€33,318
down €33,318 (-95.9%), from €34,742 to €1,425
- Profit (loss) carried forward +€30,554
up €30,554 (+112%), from €27,267 to €57,821
- Other debts -€26,344
down €26,344 (-13.5%), from €194,967 to €168,623
- Tax, wage and social debts +€10,052
up €10,052 (+69.1%), from €14,554 to €24,606
- Gross operating margin +€22,915
up €22,915 (+36.7%), from €62,493 to €85,409
- Taxes +€3,344
up €3,344 (+77.9%), from €4,294 to €7,638
- Other operating charges +€3,301
new in 2025: €3,301
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 | €275,031 | €255,975 | -€19,056 | -6.9% |
| Fixed assets | 21/28 | €238,198 | €227,811 | -€10,387 | -4.4% |
| Tangible fixed assets | 22/27 | €238,198 | €227,811 | -€10,387 | -4.4% |
| Land and buildings | 22 | €187,860 | €178,632 | -€9,228 | -4.9% |
| Plant, machinery and equipment | 23 | €48,474 | €48,270 | -€204 | -0.4% |
| Furniture and vehicles | 24 | €1,864 | €909 | -€955 | -51.2% |
| Current assets | 29/58 | €36,833 | €28,164 | -€8,670 | -23.5% |
| Amounts receivable within one year | 40/41 | €33,591 | €1,265 | -€32,326 | -96.2% |
| Trade receivables | 40 | €33,591 | €1,265 | -€32,326 | -96.2% |
| Cash at bank and in hand | 54/58 | €2,847 | €26,504 | +€23,656 | +831% |
| Deferred charges and accrued income | 490/1 | €395 | €395 | = | 0.0% |
| Total equity and liabilities | 10/49 | €275,031 | €255,975 | -€19,056 | -6.9% |
| Equity | 10/15 | €30,767 | €61,321 | +€30,554 | +99.3% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,267 | €57,821 | +€30,554 | +112% |
| Amounts payable | 17/49 | €244,264 | €194,654 | -€49,610 | -20.3% |
| Amounts payable within one year | 42/48 | €244,264 | €194,654 | -€49,610 | -20.3% |
| Trade debts | 44 | €34,742 | €1,425 | -€33,318 | -95.9% |
| Suppliers | 440/4 | €34,742 | €1,425 | -€33,318 | -95.9% |
| Taxes, remuneration and social security | 45 | €14,554 | €24,606 | +€10,052 | +69.1% |
| Taxes | 450/3 | €14,554 | €24,606 | +€10,052 | +69.1% |
| Other amounts payable | 47/48 | €194,967 | €168,623 | -€26,344 | -13.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,734 | €12,858 | +€124 | +1.0% |
| Other operating charges | 640/8 | - | €3,301 | +€3,301 | |
| Gross operating margin | 9900 | €62,493 | €85,409 | +€22,915 | +36.7% |
| Operating profit (loss) | 9901 | €49,759 | €69,250 | +€19,491 | +39.2% |
| Financial charges | 65/66B | €60 | €58 | -€2 | -4.0% |
| Recurring financial charges | 65 | €60 | €58 | -€2 | -4.0% |
| Profit (loss) for the period before taxes | 9903 | €49,699 | €69,192 | +€19,493 | +39.2% |
| Income taxes | 67/77 | €4,294 | €7,638 | +€3,344 | +77.9% |
| Profit (loss) for the period | 9904 | €45,405 | €61,554 | +€16,149 | +35.6% |
| Profit (loss) for the period to be appropriated | 9905 | €45,405 | €61,554 | +€16,149 | +35.6% |
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 27 October 2026 via checked.be.