GYFFS: 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.
GYFFS
Largest movements
- Cash +€38,088
up €38,088 (+124.7%), from €30,547 to €68,635
mainly Net result for the year (+€42,053) and Other debts (+€4,137)
- Receivables within one year -€3,731
down €3,731 (-23.2%), from €16,073 to €12,342
of which Other amounts receivable: -€5,546
- Reserves +€35,803
up €35,803 (+99.9%), from €35,842 to €71,645
- Tax, wage and social debts -€5,976
down €5,976 (-61.4%), from €9,741 to €3,765
of which Taxes: -€5,178
- Other debts +€4,137
up €4,137 (+147.2%), from €2,810 to €6,947
- Trade debts -€858
down €858 (-87.1%), from €985 to €127
- Gross operating margin +€34,512
up €34,512 (+152.5%), from €22,624 to €57,136
- Taxes +€7,706
up €7,706 (+173.0%), from €4,454 to €12,160
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 | €51,879 | €84,985 | +€33,106 | +63.8% |
| Fixed assets | 21/28 | €2,997 | €2,181 | -€816 | -27.2% |
| Tangible fixed assets | 22/27 | €2,997 | €2,181 | -€816 | -27.2% |
| Plant, machinery and equipment | 23 | €2,172 | €1,923 | -€249 | -11.4% |
| Furniture and vehicles | 24 | €825 | €258 | -€567 | -68.7% |
| Current assets | 29/58 | €48,882 | €82,804 | +€33,922 | +69.4% |
| Amounts receivable within one year | 40/41 | €16,073 | €12,342 | -€3,731 | -23.2% |
| Trade receivables | 40 | €10,527 | €12,342 | +€1,815 | +17.2% |
| Other amounts receivable | 41 | €5,546 | €0 | -€5,546 | -100.0% |
| Cash at bank and in hand | 54/58 | €30,547 | €68,635 | +€38,088 | +124.7% |
| Deferred charges and accrued income | 490/1 | €2,262 | €1,827 | -€435 | -19.2% |
| Total equity and liabilities | 10/49 | €51,879 | €84,985 | +€33,106 | +63.8% |
| Equity | 10/15 | €38,342 | €74,145 | +€35,803 | +93.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €35,842 | €71,645 | +€35,803 | +99.9% |
| Distributable reserves | 133 | €35,842 | €71,645 | +€35,803 | +99.9% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €13,536 | €10,840 | -€2,697 | -19.9% |
| Amounts payable within one year | 42/48 | €13,536 | €10,840 | -€2,697 | -19.9% |
| Trade debts | 44 | €985 | €127 | -€858 | -87.1% |
| Suppliers | 440/4 | €985 | €127 | -€858 | -87.1% |
| Taxes, remuneration and social security | 45 | €9,741 | €3,765 | -€5,976 | -61.4% |
| Taxes | 450/3 | €8,943 | €3,765 | -€5,178 | -57.9% |
| Remuneration and social security | 454/9 | €799 | €0 | -€799 | -100.0% |
| Other amounts payable | 47/48 | €2,810 | €6,947 | +€4,137 | +147.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €816 | €816 | = | 0.0% |
| Other operating charges | 640/8 | €331 | €236 | -€95 | -28.7% |
| Gross operating margin | 9900 | €22,624 | €57,136 | +€34,512 | +152.5% |
| Operating profit (loss) | 9901 | €21,477 | €56,084 | +€34,607 | +161.1% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €2,139 | €1,871 | -€268 | -12.5% |
| Recurring financial charges | 65 | €2,139 | €1,871 | -€268 | -12.5% |
| Profit (loss) for the period before taxes | 9903 | €19,338 | €54,213 | +€34,875 | +180.3% |
| Income taxes | 67/77 | €4,454 | €12,160 | +€7,706 | +173.0% |
| Profit (loss) for the period | 9904 | €14,884 | €42,053 | +€27,169 | +182.5% |
| Profit (loss) for the period to be appropriated | 9905 | €14,884 | €42,053 | +€27,169 | +182.5% |
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 9 October 2026 via checked.be.