Gyhan: 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.
Gyhan
Largest movements
- Receivables within one year +€15,541
up €15,541 (+98.3%), from €15,807 to €31,349
of which Trade receivables: +€21,469
- Cash -€14,568
down €14,568 (-89.5%), from €16,282 to €1,714
mainly Receivables within one year (-€15,541) and Tax, wage and social debts (-€11,237)
- Tangible fixed assets -€6,327
down €6,327 (-30.5%), from €20,735 to €14,408
of which Furniture and vehicles: -€5,128
- Tax, wage and social debts -€11,237
down €11,237 (-98.6%), from €11,402 to €165
- Profit (loss) carried forward +€3,962
up €3,962 (+49.0%), from -€8,090 to -€4,128
- Trade debts +€2,073
up €2,073 (+12.0%), from €17,256 to €19,329
- Gross operating margin +€15,584
up €15,584, from -€4,436 to €11,148
- Depreciation +€2,493
up €2,493 (+65.0%), from €3,834 to €6,327
- Financial income -€631
down €631 (-69.5%), from €909 to €278
- Other operating charges +€235
up €235 (+36.1%), from €651 to €885
- Taxes +€165
new in 2025: €165
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 | €53,142 | €47,940 | -€5,201 | -9.8% |
| Fixed assets | 21/28 | €20,735 | €14,408 | -€6,327 | -30.5% |
| Tangible fixed assets | 22/27 | €20,735 | €14,408 | -€6,327 | -30.5% |
| Land and buildings | 22 | €7,344 | €6,144 | -€1,199 | -16.3% |
| Furniture and vehicles | 24 | €13,392 | €8,264 | -€5,128 | -38.3% |
| Current assets | 29/58 | €32,406 | €33,532 | +€1,126 | +3.5% |
| Amounts receivable within one year | 40/41 | €15,807 | €31,349 | +€15,541 | +98.3% |
| Trade receivables | 40 | €7,766 | €29,236 | +€21,469 | +276.4% |
| Other amounts receivable | 41 | €8,041 | €2,113 | -€5,928 | -73.7% |
| Cash at bank and in hand | 54/58 | €16,282 | €1,714 | -€14,568 | -89.5% |
| Deferred charges and accrued income | 490/1 | €317 | €470 | +€153 | +48.4% |
| Total equity and liabilities | 10/49 | €53,142 | €47,940 | -€5,201 | -9.8% |
| Equity | 10/15 | €24,484 | €28,446 | +€3,962 | +16.2% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €22,574 | €22,574 | = | 0.0% |
| Distributable reserves | 133 | €22,574 | €22,574 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,090 | -€4,128 | +€3,962 | +49.0% |
| Amounts payable | 17/49 | €28,658 | €19,494 | -€9,164 | -32.0% |
| Amounts payable within one year | 42/48 | €28,658 | €19,494 | -€9,164 | -32.0% |
| Trade debts | 44 | €17,256 | €19,329 | +€2,073 | +12.0% |
| Suppliers | 440/4 | €17,256 | €19,329 | +€2,073 | +12.0% |
| Taxes, remuneration and social security | 45 | €11,402 | €165 | -€11,237 | -98.6% |
| Taxes | 450/3 | €11,402 | €165 | -€11,237 | -98.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,834 | €6,327 | +€2,493 | +65.0% |
| Other operating charges | 640/8 | €651 | €885 | +€235 | +36.1% |
| Gross operating margin | 9900 | -€4,436 | €11,148 | +€15,584 | |
| Operating profit (loss) | 9901 | -€8,920 | €3,935 | +€12,855 | |
| Financial income | 75/76B | €909 | €278 | -€631 | -69.5% |
| Recurring financial income | 75 | €909 | €278 | -€631 | -69.5% |
| Financial charges | 65/66B | €79 | €85 | +€7 | +8.3% |
| Recurring financial charges | 65 | €79 | €85 | +€7 | +8.3% |
| Profit (loss) for the period before taxes | 9903 | -€8,090 | €4,127 | +€12,217 | |
| Income taxes | 67/77 | - | €165 | +€165 | |
| Profit (loss) for the period | 9904 | -€8,090 | €3,962 | +€12,052 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,090 | €3,962 | +€12,052 |
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 5 October 2026 via checked.be.