GYN CONSULT: 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 CONSULT
Largest movements
- Current investments -€298,159
down €298,159 (-99.4%), from €300,000 to €1,841
- Cash +€52,775
up €52,775 (+65.1%), from €81,046 to €133,822
mainly Current investments (+€298,159) and Net result for the year (+€94,974)
- Receivables within one year +€15,272
up €15,272 (+40.9%), from €37,308 to €52,579
- Reserves -€279,860
down €279,860 (-98.8%), from €283,211 to €3,351
of which Distributable reserves: -€279,860
- Profit (loss) carried forward +€21,834
up €21,834 (+27.6%), from €78,977 to €100,811
- Other debts +€21,447
up €21,447 (+29.7%), from €72,157 to €93,604
- Gross operating margin +€12,841
up €12,841 (+9.6%), from €134,205 to €147,046
- Financial income -€5,899
down €5,899 (-65.8%), from €8,967 to €3,068
- Other operating charges -€3,202
down €3,202 (-77.6%), from €4,128 to €926
- Taxes +€2,473
up €2,473 (+9.8%), from €25,189 to €27,662
- Depreciation +€2,339
up €2,339 (+13.3%), from €17,616 to €19,955
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 | €473,735 | €239,623 | -€234,112 | -49.4% |
| Fixed assets | 21/28 | €54,705 | €51,381 | -€3,324 | -6.1% |
| Tangible fixed assets | 22/27 | €54,705 | €51,381 | -€3,324 | -6.1% |
| Plant, machinery and equipment | 23 | - | €4,051 | +€4,051 | |
| Furniture and vehicles | 24 | €3,496 | €3,856 | +€359 | +10.3% |
| Other tangible fixed assets | 26 | €51,208 | €43,474 | -€7,734 | -15.1% |
| Current assets | 29/58 | €419,031 | €188,242 | -€230,789 | -55.1% |
| Amounts receivable within one year | 40/41 | €37,308 | €52,579 | +€15,272 | +40.9% |
| Trade receivables | 40 | €37,308 | €52,579 | +€15,272 | +40.9% |
| Current investments | 50/53 | €300,000 | €1,841 | -€298,159 | -99.4% |
| Cash at bank and in hand | 54/58 | €81,046 | €133,822 | +€52,775 | +65.1% |
| Deferred charges and accrued income | 490/1 | €677 | €0 | -€677 | -100.0% |
| Total equity and liabilities | 10/49 | €473,735 | €239,623 | -€234,112 | -49.4% |
| Equity | 10/15 | €380,788 | €122,763 | -€258,026 | -67.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €283,211 | €3,351 | -€279,860 | -98.8% |
| Tax-exempt reserves | 132 | €3,351 | €3,351 | = | 0.0% |
| Distributable reserves | 133 | €279,860 | €0 | -€279,860 | -100.0% |
| Profit (loss) carried forward | 14 | €78,977 | €100,811 | +€21,834 | +27.6% |
| Amounts payable | 17/49 | €92,947 | €116,860 | +€23,913 | +25.7% |
| Amounts payable within one year | 42/48 | €87,908 | €111,100 | +€23,192 | +26.4% |
| Trade debts | 44 | €652 | €2,894 | +€2,243 | +344.2% |
| Suppliers | 440/4 | €652 | €2,894 | +€2,243 | +344.2% |
| Taxes, remuneration and social security | 45 | €15,099 | €14,601 | -€498 | -3.3% |
| Taxes | 450/3 | €15,099 | €14,601 | -€498 | -3.3% |
| Other amounts payable | 47/48 | €72,157 | €93,604 | +€21,447 | +29.7% |
| Accrued charges and deferred income | 492/3 | €5,039 | €5,761 | +€722 | +14.3% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,616 | €19,955 | +€2,339 | +13.3% |
| Other operating charges | 640/8 | €4,128 | €926 | -€3,202 | -77.6% |
| Gross operating margin | 9900 | €134,205 | €147,046 | +€12,841 | +9.6% |
| Operating profit (loss) | 9901 | €112,461 | €126,165 | +€13,704 | +12.2% |
| Financial income | 75/76B | €8,967 | €3,068 | -€5,899 | -65.8% |
| Recurring financial income | 75 | €8,967 | €3,068 | -€5,899 | -65.8% |
| Financial charges | 65/66B | €6,107 | €6,597 | +€490 | +8.0% |
| Recurring financial charges | 65 | €6,107 | €6,597 | +€490 | +8.0% |
| Profit (loss) for the period before taxes | 9903 | €115,321 | €122,636 | +€7,315 | +6.3% |
| Income taxes | 67/77 | €25,189 | €27,662 | +€2,473 | +9.8% |
| Profit (loss) for the period | 9904 | €90,132 | €94,974 | +€4,842 | +5.4% |
| Transfer to tax-exempt reserves | 689 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €90,132 | €94,974 | +€4,842 | +5.4% |
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 9 October 2026 via checked.be.