GYMP: 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.
GYMP
Largest movements
- Cash -€336,370
down €336,370 (-85.3%), from €394,215 to €57,845
mainly Stocks and contracts (-€153,136) and Net result for the year (-€127,881)
- Stocks and contracts +€153,136
up €153,136 (+14.6%), from €1.1m to €1.2m
- Receivables within one year -€87,191
down €87,191 (-24.5%), from €355,996 to €268,805
of which Trade receivables: -€87,088
- Profit (loss) carried forward -€127,881
new in 2025: -€127,881
- Tax, wage and social debts -€97,425
down €97,425 (-41.8%), from €232,954 to €135,529
of which Remuneration and social security: -€60,325
- Trade debts -€75,331
down €75,331 (-16.4%), from €458,438 to €383,107
- Short-term financial debts +€50,000
new in 2025: €50,000
- Debts after one year -€29,715
down €29,715 (-3.7%), from €811,184 to €781,469
- Gross operating margin -€224,101
down €224,101 (-22.5%), from €997,624 to €773,524
- Staff costs -€52,744
down €52,744 (-6.3%), from €836,441 to €783,697
- Financial charges -€14,875
down €14,875 (-13.6%), from €109,141 to €94,266
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 | €1,862,385 | €1,571,044 | -€291,341 | -15.6% |
| Fixed assets | 21/28 | €59,987 | €40,164 | -€19,823 | -33.0% |
| Intangible fixed assets | 21 | €11,650 | €5,398 | -€6,252 | -53.7% |
| Tangible fixed assets | 22/27 | €44,841 | €31,270 | -€13,571 | -30.3% |
| Plant, machinery and equipment | 23 | €31,924 | €23,851 | -€8,073 | -25.3% |
| Furniture and vehicles | 24 | €12,917 | €7,419 | -€5,498 | -42.6% |
| Financial fixed assets | 28 | €3,496 | €3,496 | = | 0.0% |
| Current assets | 29/58 | €1,802,398 | €1,530,880 | -€271,518 | -15.1% |
| Stocks and contracts in progress | 3 | €1,051,094 | €1,204,230 | +€153,136 | +14.6% |
| Stocks | 30/36 | €1,051,094 | €1,204,230 | +€153,136 | +14.6% |
| Amounts receivable within one year | 40/41 | €355,996 | €268,805 | -€87,191 | -24.5% |
| Trade receivables | 40 | €355,573 | €268,485 | -€87,088 | -24.5% |
| Other amounts receivable | 41 | €423 | €320 | -€102 | -24.2% |
| Cash at bank and in hand | 54/58 | €394,215 | €57,845 | -€336,370 | -85.3% |
| Deferred charges and accrued income | 490/1 | €1,093 | - | -€1,093 | |
| Total equity and liabilities | 10/49 | €1,862,385 | €1,571,044 | -€291,341 | -15.6% |
| Equity | 10/15 | €316,405 | €188,524 | -€127,881 | -40.4% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €254,905 | €254,905 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10,421 | €10,421 | = | 0.0% |
| Legal reserve | 130 | €10,421 | €10,421 | = | 0.0% |
| Tax-exempt reserves | 132 | €4,428 | €4,428 | = | 0.0% |
| Distributable reserves | 133 | €240,056 | €240,056 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€127,881 | -€127,881 | |
| Amounts payable | 17/49 | €1,545,980 | €1,382,520 | -€163,460 | -10.6% |
| Amounts payable after more than one year | 17 | €811,184 | €781,469 | -€29,715 | -3.7% |
| Financial debts | 170/4 | €811,184 | €781,469 | -€29,715 | -3.7% |
| Amounts payable within one year | 42/48 | €734,795 | €601,051 | -€133,744 | -18.2% |
| Current portion of amounts payable after more than one year | 42 | €34,834 | €29,715 | -€5,119 | -14.7% |
| Financial debts | 43 | - | €50,000 | +€50,000 | |
| Credit institutions | 430/8 | - | €50,000 | +€50,000 | |
| Trade debts | 44 | €458,438 | €383,107 | -€75,331 | -16.4% |
| Suppliers | 440/4 | €458,438 | €383,107 | -€75,331 | -16.4% |
| Advances received on contracts in progress | 46 | €4,969 | - | -€4,969 | |
| Taxes, remuneration and social security | 45 | €232,954 | €135,529 | -€97,425 | -41.8% |
| Taxes | 450/3 | €93,617 | €56,517 | -€37,100 | -39.6% |
| Remuneration and social security | 454/9 | €139,338 | €79,013 | -€60,325 | -43.3% |
| Other amounts payable | 47/48 | €3,600 | €2,700 | -€900 | -25.0% |
| Non-recurring operating income | 76A | - | €55 | +€55 | |
| Remuneration, social security and pensions | 62 | €836,441 | €783,697 | -€52,744 | -6.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,991 | €24,644 | -€6,347 | -20.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €260 | - | -€260 | |
| Other operating charges | 640/8 | €11,362 | €1,461 | -€9,902 | -87.1% |
| Non-recurring operating charges | 66A | €11,740 | €16,078 | +€4,338 | +37.0% |
| Gross operating margin | 9900 | €997,624 | €773,524 | -€224,101 | -22.5% |
| Operating profit (loss) | 9901 | €106,829 | -€52,357 | -€159,186 | |
| Financial income | 75/76B | €21,743 | €18,742 | -€3,002 | -13.8% |
| Recurring financial income | 75 | €21,743 | €18,742 | -€3,002 | -13.8% |
| Financial charges | 65/66B | €109,141 | €94,266 | -€14,875 | -13.6% |
| Recurring financial charges | 65 | €109,141 | €94,266 | -€14,875 | -13.6% |
| Profit (loss) for the period before taxes | 9903 | €19,431 | -€127,881 | -€147,312 | |
| Income taxes | 67/77 | €5,713 | - | -€5,713 | |
| Profit (loss) for the period | 9904 | €13,718 | -€127,881 | -€141,599 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,718 | -€127,881 | -€141,599 |
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 6 October 2026 via checked.be.