Gymanco: 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.
Gymanco
Largest movements
- Receivables within one year +€6,445
up €6,445 (+189%), from €3,417 to €9,862
of which Trade receivables: +€7,194
- Cash -€5,000
down €5,000 (-18.4%), from €27,175 to €22,175
mainly Debts after one year (-€9,922) and Receivables within one year (-€6,445)
- Debts after one year -€9,922
down €9,922 (-11.1%), from €89,478 to €79,556
- Reserves +€7,587
up €7,587 (+7.1%), from €106,164 to €113,751
- Depreciation +€439
up €439 (+5.6%), from €7,802 to €8,240
- Other operating charges -€316
down €316 (-13.9%), from €2,267 to €1,950
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 | €425,362 | €423,689 | -€1,673 | -0.4% |
| Fixed assets | 21/28 | €392,602 | €390,020 | -€2,582 | -0.7% |
| Tangible fixed assets | 22/27 | €202,356 | €199,774 | -€2,582 | -1.3% |
| Land and buildings | 22 | €195,298 | €189,212 | -€6,086 | -3.1% |
| Plant, machinery and equipment | 23 | - | €9,471 | +€9,471 | |
| Furniture and vehicles | 24 | €7,058 | €1,091 | -€5,966 | -84.5% |
| Financial fixed assets | 28 | €190,246 | €190,246 | = | 0.0% |
| Current assets | 29/58 | €32,761 | €33,669 | +€908 | +2.8% |
| Amounts receivable within one year | 40/41 | €3,417 | €9,862 | +€6,445 | +189% |
| Trade receivables | 40 | €2,668 | €9,862 | +€7,194 | +270% |
| Other amounts receivable | 41 | €749 | €0 | -€749 | -100% |
| Cash at bank and in hand | 54/58 | €27,175 | €22,175 | -€5,000 | -18.4% |
| Deferred charges and accrued income | 490/1 | €2,169 | €1,632 | -€537 | -24.7% |
| Total equity and liabilities | 10/49 | €425,362 | €423,689 | -€1,673 | -0.4% |
| Equity | 10/15 | €297,074 | €304,660 | +€7,587 | +2.6% |
| Contributions | 10/11 | €190,246 | €190,246 | = | 0.0% |
| Reserves | 13 | €106,164 | €113,751 | +€7,587 | +7.1% |
| Distributable reserves | 133 | €106,164 | €113,751 | +€7,587 | +7.1% |
| Profit (loss) carried forward | 14 | €664 | €664 | = | 0.0% |
| Amounts payable | 17/49 | €128,289 | €119,029 | -€9,260 | -7.2% |
| Amounts payable after more than one year | 17 | €89,478 | €79,556 | -€9,922 | -11.1% |
| Financial debts | 170/4 | €89,478 | €79,556 | -€9,922 | -11.1% |
| Amounts payable within one year | 42/48 | €37,304 | €37,934 | +€631 | +1.7% |
| Current portion of amounts payable after more than one year | 42 | €9,820 | €9,922 | +€102 | +1.0% |
| Trade debts | 44 | €1,956 | €1,660 | -€296 | -15.1% |
| Suppliers | 440/4 | €1,956 | €1,660 | -€296 | -15.1% |
| Taxes, remuneration and social security | 45 | €4,422 | €5,241 | +€818 | +18.5% |
| Taxes | 450/3 | €753 | €5,241 | +€4,488 | +596% |
| Remuneration and social security | 454/9 | €3,670 | €0 | -€3,670 | -100% |
| Other amounts payable | 47/48 | €21,105 | €21,112 | +€7 | 0.0% |
| Accrued charges and deferred income | 492/3 | €1,507 | €1,539 | +€31 | +2.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,802 | €8,240 | +€439 | +5.6% |
| Other operating charges | 640/8 | €2,267 | €1,950 | -€316 | -13.9% |
| Gross operating margin | 9900 | €22,308 | €22,284 | -€24 | -0.1% |
| Operating profit (loss) | 9901 | €12,240 | €12,093 | -€147 | -1.2% |
| Financial income | 75/76B | - | €15 | +€15 | |
| Recurring financial income | 75 | - | €15 | +€15 | |
| Financial charges | 65/66B | €1,228 | €1,114 | -€114 | -9.3% |
| Recurring financial charges | 65 | €1,228 | €1,114 | -€114 | -9.3% |
| Profit (loss) for the period before taxes | 9903 | €11,012 | €10,993 | -€19 | -0.2% |
| Income taxes | 67/77 | €3,251 | €3,407 | +€156 | +4.8% |
| Profit (loss) for the period | 9904 | €7,762 | €7,587 | -€175 | -2.3% |
| Profit (loss) for the period to be appropriated | 9905 | €7,762 | €7,587 | -€175 | -2.3% |
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 13 October 2026 via checked.be.