GYN&CO: 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.
GYN&CO
Largest movements
- Cash -€140,901
down €140,901 (-55.1%), from €255,575 to €114,675
mainly Investment in fixed assets (net) (-€145,229) and Debts after one year (-€38,471)
- Tangible fixed assets +€118,279
up €118,279 (+74.4%), from €158,903 to €277,181
of which Land and buildings: +€128,891
- Receivables within one year +€34,266
up €34,266 (+22.3%), from €153,715 to €187,982
of which Trade receivables: +€51,557
- Intangible fixed assets -€25,000
down €25,000 (-27.9%), from €89,726 to €64,726
- Other debts +€65,518
up €65,518 (+21.9%), from €299,124 to €364,642
- Debts after one year -€38,471
down €38,471 (-31.4%), from €122,623 to €84,153
- Profit (loss) carried forward -€32,391
down €32,391 (-33.8%), from €95,958 to €63,566
- Trade debts -€9,353
down €9,353 (-64.2%), from €14,573 to €5,220
- Gross operating margin -€15,287
down €15,287 (-9.8%), from €155,668 to €140,381
- Depreciation +€11,055
up €11,055 (+27.0%), from €40,895 to €51,950
- Financial charges +€5,627
up €5,627 (+4.9%), from €115,735 to €121,361
- Other operating charges -€3,237
down €3,237 (-86.3%), from €3,750 to €514
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 | €658,989 | €645,934 | -€13,055 | -2.0% |
| Fixed assets | 21/28 | €248,629 | €341,907 | +€93,279 | +37.5% |
| Intangible fixed assets | 21 | €89,726 | €64,726 | -€25,000 | -27.9% |
| Tangible fixed assets | 22/27 | €158,903 | €277,181 | +€118,279 | +74.4% |
| Land and buildings | 22 | €140,840 | €269,731 | +€128,891 | +91.5% |
| Furniture and vehicles | 24 | €18,063 | €7,451 | -€10,612 | -58.8% |
| Current assets | 29/58 | €410,361 | €304,026 | -€106,334 | -25.9% |
| Amounts receivable within one year | 40/41 | €153,715 | €187,982 | +€34,266 | +22.3% |
| Trade receivables | 40 | €134,715 | €186,273 | +€51,557 | +38.3% |
| Other amounts receivable | 41 | €19,000 | €1,709 | -€17,291 | -91.0% |
| Cash at bank and in hand | 54/58 | €255,575 | €114,675 | -€140,901 | -55.1% |
| Deferred charges and accrued income | 490/1 | €1,070 | €1,370 | +€300 | +28.1% |
| Total equity and liabilities | 10/49 | €658,989 | €645,934 | -€13,055 | -2.0% |
| Equity | 10/15 | €182,431 | €150,040 | -€32,391 | -17.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €74,074 | €74,074 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €72,214 | €74,074 | +€1,860 | +2.6% |
| Profit (loss) carried forward | 14 | €95,958 | €63,566 | -€32,391 | -33.8% |
| Amounts payable | 17/49 | €476,558 | €495,894 | +€19,336 | +4.1% |
| Amounts payable after more than one year | 17 | €122,623 | €84,153 | -€38,471 | -31.4% |
| Financial debts | 170/4 | €122,623 | €84,153 | -€38,471 | -31.4% |
| Amounts payable within one year | 42/48 | €353,934 | €411,741 | +€57,807 | +16.3% |
| Current portion of amounts payable after more than one year | 42 | €37,933 | €38,471 | +€538 | +1.4% |
| Trade debts | 44 | €14,573 | €5,220 | -€9,353 | -64.2% |
| Suppliers | 440/4 | €14,573 | €5,220 | -€9,353 | -64.2% |
| Taxes, remuneration and social security | 45 | €2,304 | €3,408 | +€1,104 | +47.9% |
| Taxes | 450/3 | €2,304 | €3,408 | +€1,104 | +47.9% |
| Other amounts payable | 47/48 | €299,124 | €364,642 | +€65,518 | +21.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,895 | €51,950 | +€11,055 | +27.0% |
| Other operating charges | 640/8 | €3,750 | €514 | -€3,237 | -86.3% |
| Gross operating margin | 9900 | €155,668 | €140,381 | -€15,287 | -9.8% |
| Operating profit (loss) | 9901 | €111,023 | €87,917 | -€23,106 | -20.8% |
| Financial income | 75/76B | €393 | €813 | +€420 | +106.9% |
| Recurring financial income | 75 | €393 | €813 | +€420 | +106.9% |
| Financial charges | 65/66B | €115,735 | €121,361 | +€5,627 | +4.9% |
| Recurring financial charges | 65 | €115,735 | €121,361 | +€5,627 | +4.9% |
| Profit (loss) for the period before taxes | 9903 | -€4,319 | -€32,632 | -€28,313 | -655.5% |
| Income taxes | 67/77 | €1,155 | -€241 | -€1,395 | |
| Profit (loss) for the period | 9904 | -€5,474 | -€32,391 | -€26,917 | -491.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,474 | -€32,391 | -€26,917 | -491.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.