GYN-OBST: 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-OBST
Largest movements
- Cash -€422,173
down €422,173 (-78.5%), from €537,580 to €115,406
mainly Contributions, distributions and other (-€531,525) and Current investments (-€338,728)
- Current investments +€338,728
up €338,728 (+79.6%), from €425,677 to €764,405
- Receivables within one year +€59,497
up €59,497 (+1983.2%), from €3,000 to €62,497
- Reserves -€296,501
down €296,501 (-50.2%), from €591,195 to €294,694
of which Distributable reserves: -€212,301
- Other debts +€230,180
up €230,180 (+98.7%), from €233,269 to €463,449
- Tax, wage and social debts +€30,825
up €30,825 (+71.6%), from €43,026 to €73,850
of which Taxes: +€29,925
- Gross operating margin +€45,755
up €45,755 (+18.4%), from €248,644 to €294,399
- Financial income +€26,689
up €26,689 (+440.8%), from €6,055 to €32,744
- Taxes +€15,191
up €15,191 (+26.3%), from €57,710 to €72,900
- Financial charges +€7,341
up €7,341 (+181.1%), from €4,053 to €11,393
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 | €1,001,897 | €968,538 | -€33,359 | -3.3% |
| Fixed assets | 21/28 | €29,300 | €22,211 | -€7,089 | -24.2% |
| Tangible fixed assets | 22/27 | €23,900 | €16,811 | -€7,089 | -29.7% |
| Plant, machinery and equipment | 23 | €3,416 | €1,964 | -€1,452 | -42.5% |
| Furniture and vehicles | 24 | €13,799 | €8,357 | -€5,442 | -39.4% |
| Other tangible fixed assets | 26 | €778 | €584 | -€194 | -25.0% |
| Assets under construction and advance payments | 27 | €5,906 | €5,906 | = | 0.0% |
| Financial fixed assets | 28 | €5,400 | €5,400 | = | 0.0% |
| Current assets | 29/58 | €972,598 | €946,327 | -€26,270 | -2.7% |
| Amounts receivable within one year | 40/41 | €3,000 | €62,497 | +€59,497 | +1983.2% |
| Other amounts receivable | 41 | €3,000 | €62,497 | +€59,497 | +1983.2% |
| Current investments | 50/53 | €425,677 | €764,405 | +€338,728 | +79.6% |
| Cash at bank and in hand | 54/58 | €537,580 | €115,406 | -€422,173 | -78.5% |
| Deferred charges and accrued income | 490/1 | €6,341 | €4,019 | -€2,322 | -36.6% |
| Total equity and liabilities | 10/49 | €1,001,897 | €968,538 | -€33,359 | -3.3% |
| Equity | 10/15 | €684,195 | €387,694 | -€296,501 | -43.3% |
| Contributions | 10/11 | €93,000 | €93,000 | = | 0.0% |
| Reserves | 13 | €591,195 | €294,694 | -€296,501 | -50.2% |
| Tax-exempt reserves | 132 | €84,200 | - | -€84,200 | |
| Distributable reserves | 133 | €506,995 | €294,694 | -€212,301 | -41.9% |
| Provisions and deferred taxes | 16 | €18,360 | €18,360 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €18,360 | €18,360 | = | 0.0% |
| Pensions and similar obligations | 160 | €18,360 | €18,360 | = | 0.0% |
| Amounts payable | 17/49 | €299,342 | €562,484 | +€263,142 | +87.9% |
| Amounts payable after more than one year | 17 | €15,312 | €11,512 | -€3,800 | -24.8% |
| Financial debts | 170/4 | €15,312 | €11,512 | -€3,800 | -24.8% |
| Amounts payable within one year | 42/48 | €281,076 | €541,940 | +€260,864 | +92.8% |
| Current portion of amounts payable after more than one year | 42 | €3,800 | €3,800 | = | 0.0% |
| Trade debts | 44 | €981 | €841 | -€141 | -14.3% |
| Suppliers | 440/4 | €981 | €841 | -€141 | -14.3% |
| Taxes, remuneration and social security | 45 | €43,026 | €73,850 | +€30,825 | +71.6% |
| Taxes | 450/3 | €39,951 | €69,875 | +€29,925 | +74.9% |
| Remuneration and social security | 454/9 | €3,075 | €3,975 | +€900 | +29.3% |
| Other amounts payable | 47/48 | €233,269 | €463,449 | +€230,180 | +98.7% |
| Accrued charges and deferred income | 492/3 | €2,955 | €9,032 | +€6,078 | +205.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,833 | €7,089 | -€745 | -9.5% |
| Other operating charges | 640/8 | €211 | €736 | +€525 | +248.8% |
| Gross operating margin | 9900 | €248,644 | €294,399 | +€45,755 | +18.4% |
| Operating profit (loss) | 9901 | €240,600 | €286,574 | +€45,974 | +19.1% |
| Financial income | 75/76B | €6,055 | €32,744 | +€26,689 | +440.8% |
| Recurring financial income | 75 | €6,055 | €32,744 | +€26,689 | +440.8% |
| Financial charges | 65/66B | €4,053 | €11,393 | +€7,341 | +181.1% |
| Recurring financial charges | 65 | €4,053 | €11,393 | +€7,341 | +181.1% |
| Profit (loss) for the period before taxes | 9903 | €242,601 | €307,924 | +€65,323 | +26.9% |
| Income taxes | 67/77 | €57,710 | €72,900 | +€15,191 | +26.3% |
| Profit (loss) for the period | 9904 | €184,892 | €235,024 | +€50,132 | +27.1% |
| Transfer from tax-exempt reserves | 789 | - | €84,200 | +€84,200 | |
| Profit (loss) for the period to be appropriated | 9905 | €184,892 | €319,224 | +€134,332 | +72.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.