GYMP FLAGS: 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.
GYMP FLAGS
Largest movements
- Receivables after one year +€160,000
new in 2025: €160,000
- Cash -€127,176
down €127,176 (-59.7%), from €213,073 to €85,897
mainly Receivables after one year (-€160,000) and Investment in fixed assets (net) (-€12,185)
- Tangible fixed assets +€11,587
up €11,587 (+727%), from €1,593 to €13,180
- Current investments -€7,727
down €7,727 (-100%), from €7,727 to €0
- Receivables within one year +€3,674
up €3,674, from €0 to €3,674
of which Other amounts receivable: +€3,674
- Reserves +€26,245
up €26,245 (+79.5%), from €32,998 to €59,243
- Other debts +€14,040
up €14,040 (+125%), from €11,189 to €25,229
- Trade debts +€9,195
up €9,195 (+547%), from €1,681 to €10,876
- Accrued charges and deferred income -€4,504
down €4,504 (-100%), from €4,504 to €0
- Gross operating margin +€26,293
up €26,293 (+28.5%), from €92,406 to €118,699
- Financial income +€8,045
up €8,045 (+11,941%), from €67 to €8,112
- Taxes +€6,510
up €6,510 (+318%), from €2,048 to €8,558
- Financial charges +€1,887
up €1,887 (+107%), from €1,764 to €3,650
- Staff costs +€1,562
up €1,562 (+1.8%), from €84,651 to €86,213
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 | €223,213 | €266,803 | +€43,590 | +19.5% |
| Fixed assets | 21/28 | €1,593 | €13,180 | +€11,587 | +727% |
| Tangible fixed assets | 22/27 | €1,593 | €13,180 | +€11,587 | +727% |
| Plant, machinery and equipment | 23 | €1,593 | €13,180 | +€11,587 | +727% |
| Current assets | 29/58 | €221,620 | €253,622 | +€32,002 | +14.4% |
| Amounts receivable after more than one year | 29 | - | €160,000 | +€160,000 | |
| Other amounts receivable | 291 | - | €160,000 | +€160,000 | |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €0 | €3,674 | +€3,674 | |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | - | €3,674 | +€3,674 | |
| Current investments | 50/53 | €7,727 | €0 | -€7,727 | -100% |
| Cash at bank and in hand | 54/58 | €213,073 | €85,897 | -€127,176 | -59.7% |
| Deferred charges and accrued income | 490/1 | €820 | €4,051 | +€3,231 | +394% |
| Total equity and liabilities | 10/49 | €223,213 | €266,803 | +€43,590 | +19.5% |
| Equity | 10/15 | €182,998 | €209,243 | +€26,245 | +14.3% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Reserves | 13 | €32,998 | €59,243 | +€26,245 | +79.5% |
| Distributable reserves | 133 | €32,998 | €59,243 | +€26,245 | +79.5% |
| Amounts payable | 17/49 | €40,215 | €57,560 | +€17,345 | +43.1% |
| Amounts payable within one year | 42/48 | €35,711 | €57,560 | +€21,849 | +61.2% |
| Trade debts | 44 | €1,681 | €10,876 | +€9,195 | +547% |
| Suppliers | 440/4 | €1,681 | €10,876 | +€9,195 | +547% |
| Taxes, remuneration and social security | 45 | €22,841 | €21,455 | -€1,386 | -6.1% |
| Taxes | 450/3 | €6,327 | €6,504 | +€177 | +2.8% |
| Remuneration and social security | 454/9 | €16,514 | €14,952 | -€1,562 | -9.5% |
| Other amounts payable | 47/48 | €11,189 | €25,229 | +€14,040 | +125% |
| Accrued charges and deferred income | 492/3 | €4,504 | €0 | -€4,504 | -100% |
| Non-recurring operating income | 76A | - | €4,525 | +€4,525 | |
| Remuneration, social security and pensions | 62 | €84,651 | €86,213 | +€1,562 | +1.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €399 | €598 | +€199 | +50.0% |
| Other operating charges | 640/8 | €856 | €1,548 | +€692 | +80.8% |
| Gross operating margin | 9900 | €92,406 | €118,699 | +€26,293 | +28.5% |
| Operating profit (loss) | 9901 | €6,501 | €30,341 | +€23,840 | +367% |
| Financial income | 75/76B | €67 | €8,112 | +€8,045 | +11,941% |
| Recurring financial income | 75 | €67 | €8,112 | +€8,045 | +11,941% |
| Financial charges | 65/66B | €1,764 | €3,650 | +€1,887 | +107% |
| Recurring financial charges | 65 | €1,764 | €3,650 | +€1,887 | +107% |
| Profit (loss) for the period before taxes | 9903 | €4,804 | €34,803 | +€29,998 | +624% |
| Income taxes | 67/77 | €2,048 | €8,558 | +€6,510 | +318% |
| Profit (loss) for the period | 9904 | €2,757 | €26,245 | +€23,488 | +852% |
| Profit (loss) for the period to be appropriated | 9905 | €2,757 | €26,245 | +€23,488 | +852% |
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 18 October 2026 via checked.be.