GYCRA.EU: 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.
GYCRA.EU
Largest movements
- Receivables within one year +€8,877
up €8,877 (+42.9%), from €20,670 to €29,547
of which Trade receivables: +€6,002
- Cash -€6,048
down €6,048 (-35.5%), from €17,022 to €10,974
mainly Other debts (-€70,761) and Receivables within one year (-€8,877)
- Deferred charges and accrued income -€1,578
down €1,578 (-93.7%), from €1,684 to €106
- Other debts -€70,761
down €70,761 (-78.2%), from €90,462 to €19,701
- Profit (loss) carried forward +€25,386
up €25,386 (+25.1%), from -€101,172 to -€75,786
- Advances received +€21,800
up €21,800, from €0 to €21,800
- Tax, wage and social debts +€19,947
up €19,947, from €0 to €19,947
of which Taxes: +€17,947
- Trade debts +€7,302
up €7,302 (+58.9%), from €12,390 to €19,692
- Gross operating margin +€78,754
up €78,754, from -€47,718 to €31,036
- Financial charges +€3,099
up €3,099 (+1,003%), from €309 to €3,408
of which Non-recurring financial charges: +€1,889
- Depreciation -€1,294
down €1,294 (-45.2%), from €2,862 to €1,568
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 | €44,593 | €45,962 | +€1,369 | +3.1% |
| Fixed assets | 21/28 | €5,216 | €5,333 | +€117 | +2.2% |
| Tangible fixed assets | 22/27 | €5,216 | €5,333 | +€117 | +2.2% |
| Plant, machinery and equipment | 23 | €1,004 | €799 | -€206 | -20.5% |
| Furniture and vehicles | 24 | €1,889 | €1,021 | -€868 | -46.0% |
| Other tangible fixed assets | 26 | €2,323 | €3,514 | +€1,191 | +51.3% |
| Current assets | 29/58 | €39,376 | €40,628 | +€1,252 | +3.2% |
| Amounts receivable within one year | 40/41 | €20,670 | €29,547 | +€8,877 | +42.9% |
| Trade receivables | 40 | €16,258 | €22,260 | +€6,002 | +36.9% |
| Other amounts receivable | 41 | €4,412 | €7,287 | +€2,876 | +65.2% |
| Cash at bank and in hand | 54/58 | €17,022 | €10,974 | -€6,048 | -35.5% |
| Deferred charges and accrued income | 490/1 | €1,684 | €106 | -€1,578 | -93.7% |
| Total equity and liabilities | 10/49 | €44,593 | €45,962 | +€1,369 | +3.1% |
| Equity | 10/15 | -€66,040 | -€40,654 | +€25,386 | +38.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €16,532 | €16,532 | = | 0.0% |
| Distributable reserves | 133 | €16,532 | €16,532 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€101,172 | -€75,786 | +€25,386 | +25.1% |
| Amounts payable | 17/49 | €110,633 | €86,616 | -€24,018 | -21.7% |
| Amounts payable after more than one year | 17 | €3,105 | €0 | -€3,105 | -100% |
| Financial debts | 170/4 | €3,105 | €0 | -€3,105 | -100% |
| Amounts payable within one year | 42/48 | €107,528 | €86,428 | -€21,100 | -19.6% |
| Current portion of amounts payable after more than one year | 42 | €4,117 | €3,157 | -€961 | -23.3% |
| Financial debts | 43 | €559 | €2,131 | +€1,572 | +281% |
| Credit institutions | 430/8 | €559 | €2,131 | +€1,572 | +281% |
| Trade debts | 44 | €12,390 | €19,692 | +€7,302 | +58.9% |
| Suppliers | 440/4 | €12,390 | €19,692 | +€7,302 | +58.9% |
| Advances received on contracts in progress | 46 | €0 | €21,800 | +€21,800 | |
| Taxes, remuneration and social security | 45 | €0 | €19,947 | +€19,947 | |
| Taxes | 450/3 | €0 | €17,947 | +€17,947 | |
| Remuneration and social security | 454/9 | - | €2,000 | +€2,000 | |
| Other amounts payable | 47/48 | €90,462 | €19,701 | -€70,761 | -78.2% |
| Accrued charges and deferred income | 492/3 | - | €188 | +€188 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,862 | €1,568 | -€1,294 | -45.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €859 | €511 | -€348 | -40.5% |
| Non-recurring operating charges | 66A | €0 | €1 | +€1 | |
| Gross operating margin | 9900 | -€47,718 | €31,036 | +€78,754 | |
| Operating profit (loss) | 9901 | -€51,439 | €28,955 | +€80,394 | |
| Financial income | 75/76B | €5 | €0 | -€5 | -100% |
| Recurring financial income | 75 | €5 | €0 | -€5 | -100% |
| Financial charges | 65/66B | €309 | €3,408 | +€3,099 | +1,003% |
| Recurring financial charges | 65 | €309 | €1,519 | +€1,210 | +392% |
| Non-recurring financial charges | 66B | - | €1,889 | +€1,889 | |
| Profit (loss) for the period before taxes | 9903 | -€51,743 | €25,547 | +€77,290 | |
| Income taxes | 67/77 | €173 | €161 | -€12 | -6.9% |
| Profit (loss) for the period | 9904 | -€51,916 | €25,386 | +€77,302 | |
| Profit (loss) for the period to be appropriated | 9905 | -€51,916 | €25,386 | +€77,302 |
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 16 October 2026 via checked.be.