Gyn and Co: 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.
Gyn and Co
Largest movements
- Deferred charges and accrued income +€8,399
up €8,399 (+28.1%), from €29,936 to €38,335
- Cash +€6,427
up €6,427 (+89.6%), from €7,175 to €13,602
mainly Net result for the year (+€30,136) and Depreciation (+€11,924)
- Tangible fixed assets +€2,477
up €2,477 (+5.1%), from €48,510 to €50,988
of which Assets under construction and advance payments: +€14,401
- Profit (loss) carried forward +€30,136
up €30,136 (+188%), from €16,053 to €46,189
- Debts after one year -€11,876
down €11,876 (-31.3%), from €37,973 to €26,098
- Tax, wage and social debts -€3,317
down €3,317 (-18.3%), from €18,077 to €14,760
of which Remuneration and social security: -€11,100
- Trade debts +€1,201
up €1,201 (+58.7%), from €2,045 to €3,246
- Gross operating margin +€16,780
up €16,780 (+48.0%), from €34,962 to €51,742
- Taxes +€3,566
up €3,566 (+84.6%), from €4,217 to €7,783
- Depreciation -€1,033
down €1,033 (-8.0%), from €12,957 to €11,924
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 | €85,622 | €102,925 | +€17,303 | +20.2% |
| Fixed assets | 21/28 | €48,510 | €50,988 | +€2,477 | +5.1% |
| Tangible fixed assets | 22/27 | €48,510 | €50,988 | +€2,477 | +5.1% |
| Furniture and vehicles | 24 | €48,510 | €36,586 | -€11,924 | -24.6% |
| Assets under construction and advance payments | 27 | - | €14,401 | +€14,401 | |
| Current assets | 29/58 | €37,111 | €51,937 | +€14,826 | +39.9% |
| Amounts receivable within one year | 40/41 | €1 | €1 | = | 0.0% |
| Other amounts receivable | 41 | €1 | €1 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €7,175 | €13,602 | +€6,427 | +89.6% |
| Deferred charges and accrued income | 490/1 | €29,936 | €38,335 | +€8,399 | +28.1% |
| Total equity and liabilities | 10/49 | €85,622 | €102,925 | +€17,303 | +20.2% |
| Equity | 10/15 | €16,054 | €46,190 | +€30,136 | +188% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,053 | €46,189 | +€30,136 | +188% |
| Amounts payable | 17/49 | €69,568 | €56,735 | -€12,833 | -18.4% |
| Amounts payable after more than one year | 17 | €37,973 | €26,098 | -€11,876 | -31.3% |
| Financial debts | 170/4 | €37,973 | €26,098 | -€11,876 | -31.3% |
| Amounts payable within one year | 42/48 | €31,595 | €30,637 | -€957 | -3.0% |
| Current portion of amounts payable after more than one year | 42 | €11,473 | €11,876 | +€403 | +3.5% |
| Trade debts | 44 | €2,045 | €3,246 | +€1,201 | +58.7% |
| Suppliers | 440/4 | €2,045 | €3,246 | +€1,201 | +58.7% |
| Taxes, remuneration and social security | 45 | €18,077 | €14,760 | -€3,317 | -18.3% |
| Taxes | 450/3 | €6,977 | €14,760 | +€7,783 | +112% |
| Remuneration and social security | 454/9 | €11,100 | - | -€11,100 | |
| Other amounts payable | 47/48 | - | €755 | +€755 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,957 | €11,924 | -€1,033 | -8.0% |
| Other operating charges | 640/8 | - | €257 | +€257 | |
| Gross operating margin | 9900 | €34,962 | €51,742 | +€16,780 | +48.0% |
| Operating profit (loss) | 9901 | €22,006 | €39,561 | +€17,555 | +79.8% |
| Financial charges | 65/66B | €1,736 | €1,641 | -€94 | -5.4% |
| Recurring financial charges | 65 | €1,736 | €1,641 | -€94 | -5.4% |
| Profit (loss) for the period before taxes | 9903 | €20,270 | €37,919 | +€17,650 | +87.1% |
| Income taxes | 67/77 | €4,217 | €7,783 | +€3,566 | +84.6% |
| Profit (loss) for the period | 9904 | €16,053 | €30,136 | +€14,083 | +87.7% |
| Profit (loss) for the period to be appropriated | 9905 | €16,053 | €30,136 | +€14,083 | +87.7% |
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 29 October 2026 via checked.be.