GYN.N.K.: 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.N.K.
Largest movements
- Cash +€73,910
up €73,910 (+8.6%), from €854,711 to €928,621
mainly Net result for the year (+€90,400) and Depreciation (+€1,963)
- Reserves +€90,400
up €90,400 (+9.3%), from €975,706 to €1.1m
of which Distributable reserves: +€90,400
- Gross operating margin -€20,784
down €20,784 (-14.5%), from €143,264 to €122,480
- Taxes -€5,301
down €5,301 (-12.8%), from €41,396 to €36,095
- Financial income +€1,867
up €1,867 (+24.7%), from €7,553 to €9,419
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 | €1,373,282 | €1,460,687 | +€87,406 | +6.4% |
| Fixed assets | 21/28 | €6,522 | €7,067 | +€545 | +8.4% |
| Tangible fixed assets | 22/27 | €5,522 | €6,067 | +€545 | +9.9% |
| Land and buildings | 22 | €3,262 | €2,221 | -€1,041 | -31.9% |
| Plant, machinery and equipment | 23 | €2,257 | €1,688 | -€569 | -25.2% |
| Furniture and vehicles | 24 | €3 | €2,158 | +€2,155 | +63,199% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €1,366,759 | €1,453,620 | +€86,861 | +6.4% |
| Amounts receivable within one year | 40/41 | - | €6,525 | +€6,525 | |
| Other amounts receivable | 41 | - | €6,525 | +€6,525 | |
| Current investments | 50/53 | €504,506 | €509,799 | +€5,293 | +1.0% |
| Cash at bank and in hand | 54/58 | €854,711 | €928,621 | +€73,910 | +8.6% |
| Deferred charges and accrued income | 490/1 | €7,543 | €8,676 | +€1,133 | +15.0% |
| Total equity and liabilities | 10/49 | €1,373,282 | €1,460,687 | +€87,406 | +6.4% |
| Equity | 10/15 | €1,322,227 | €1,412,627 | +€90,400 | +6.8% |
| Contributions | 10/11 | €345,400 | €345,400 | = | 0.0% |
| Contributions outside capital | 11 | €345,400 | €345,400 | = | 0.0% |
| Other | 1109/19 | €345,400 | €345,400 | = | 0.0% |
| Reserves | 13 | €975,706 | €1,066,106 | +€90,400 | +9.3% |
| Non-distributable reserves | 130/1 | €33,100 | €33,100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €33,100 | €33,100 | = | 0.0% |
| Distributable reserves | 133 | €942,606 | €1,033,006 | +€90,400 | +9.6% |
| Profit (loss) carried forward | 14 | €1,122 | €1,122 | = | 0.0% |
| Amounts payable | 17/49 | €51,054 | €48,060 | -€2,994 | -5.9% |
| Amounts payable within one year | 42/48 | €50,689 | €48,060 | -€2,629 | -5.2% |
| Trade debts | 44 | €9,954 | €6,653 | -€3,300 | -33.2% |
| Suppliers | 440/4 | €9,954 | €6,653 | -€3,300 | -33.2% |
| Taxes, remuneration and social security | 45 | €8,192 | €9,367 | +€1,175 | +14.3% |
| Taxes | 450/3 | €8,192 | €9,367 | +€1,175 | +14.3% |
| Other amounts payable | 47/48 | €32,543 | €32,040 | -€503 | -1.5% |
| Accrued charges and deferred income | 492/3 | €366 | - | -€366 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,194 | €1,963 | -€231 | -10.5% |
| Other operating charges | 640/8 | €3,146 | €3,201 | +€56 | +1.8% |
| Gross operating margin | 9900 | €143,264 | €122,480 | -€20,784 | -14.5% |
| Operating profit (loss) | 9901 | €137,924 | €117,316 | -€20,609 | -14.9% |
| Financial income | 75/76B | €7,553 | €9,419 | +€1,867 | +24.7% |
| Recurring financial income | 75 | €7,553 | €9,419 | +€1,867 | +24.7% |
| Financial charges | 65/66B | €259 | €240 | -€19 | -7.5% |
| Recurring financial charges | 65 | €259 | €240 | -€19 | -7.5% |
| Profit (loss) for the period before taxes | 9903 | €145,218 | €126,495 | -€18,723 | -12.9% |
| Income taxes | 67/77 | €41,396 | €36,095 | -€5,301 | -12.8% |
| Profit (loss) for the period | 9904 | €103,821 | €90,400 | -€13,421 | -12.9% |
| Profit (loss) for the period to be appropriated | 9905 | €103,821 | €90,400 | -€13,421 | -12.9% |
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 15 October 2026 via checked.be.