GYN-PLASTER: 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-PLASTER
Largest movements
- Deferred charges and accrued income +€47,059
up €47,059 (+2273.0%), from €2,070 to €49,130
- Receivables within one year -€26,792
down €26,792 (-32.7%), from €82,026 to €55,234
of which Trade receivables: -€26,695
- Cash -€9,384
no longer reported in 2024 (was €9,384)
mainly Deferred charges and accrued income (-€47,059) and Trade debts (-€9,625)
- Tangible fixed assets -€6,388
down €6,388 (-35.2%), from €18,133 to €11,745
of which Leasing and similar rights: -€6,837
- Short-term financial debts +€14,307
new in 2024: €14,307
- Trade debts -€9,625
down €9,625 (-25.0%), from €38,434 to €28,809
- Current portion of long-term debt -€3,330
down €3,330 (-53.1%), from €6,274 to €2,944
- Profit (loss) carried forward +€3,311
up €3,311 (+7.6%), from €43,430 to €46,741
- Debts after one year -€2,944
down €2,944 (-92.7%), from €3,174 to €230
- Gross operating margin -€31,329
down €31,329 (-51.4%), from €60,956 to €29,627
- Financial charges -€5,976
down €5,976 (-45.4%), from €13,156 to €7,180
- Taxes -€4,190
down €4,190 (-55.4%), from €7,570 to €3,379
- Depreciation -€1,715
down €1,715 (-12.8%), from €13,382 to €11,666
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €111,664 | €116,158 | +€4,495 | +4.0% |
| Fixed assets | 21/28 | €18,183 | €11,795 | -€6,388 | -35.1% |
| Tangible fixed assets | 22/27 | €18,133 | €11,745 | -€6,388 | -35.2% |
| Plant, machinery and equipment | 23 | €2,061 | €5,343 | +€3,282 | +159.3% |
| Furniture and vehicles | 24 | €3,059 | €226 | -€2,833 | -92.6% |
| Leasing and similar rights | 25 | €13,014 | €6,177 | -€6,837 | -52.5% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €93,481 | €104,364 | +€10,883 | +11.6% |
| Amounts receivable within one year | 40/41 | €82,026 | €55,234 | -€26,792 | -32.7% |
| Trade receivables | 40 | €74,458 | €47,763 | -€26,695 | -35.9% |
| Other amounts receivable | 41 | €7,568 | €7,470 | -€98 | -1.3% |
| Cash at bank and in hand | 54/58 | €9,384 | - | -€9,384 | |
| Deferred charges and accrued income | 490/1 | €2,070 | €49,130 | +€47,059 | +2273.0% |
| Total equity and liabilities | 10/49 | €111,664 | €116,158 | +€4,495 | +4.0% |
| Equity | 10/15 | €47,220 | €50,530 | +€3,311 | +7.0% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €3,788 | €3,788 | = | 0.0% |
| Distributable reserves | 133 | €3,788 | €3,788 | = | 0.0% |
| Profit (loss) carried forward | 14 | €43,430 | €46,741 | +€3,311 | +7.6% |
| Amounts payable | 17/49 | €64,444 | €65,628 | +€1,184 | +1.8% |
| Amounts payable after more than one year | 17 | €3,174 | €230 | -€2,944 | -92.7% |
| Financial debts | 170/4 | €3,174 | €230 | -€2,944 | -92.7% |
| Amounts payable within one year | 42/48 | €61,270 | €65,398 | +€4,128 | +6.7% |
| Current portion of amounts payable after more than one year | 42 | €6,274 | €2,944 | -€3,330 | -53.1% |
| Financial debts | 43 | - | €14,307 | +€14,307 | |
| Credit institutions | 430/8 | - | €14,307 | +€14,307 | |
| Trade debts | 44 | €38,434 | €28,809 | -€9,625 | -25.0% |
| Suppliers | 440/4 | €38,434 | €28,809 | -€9,625 | -25.0% |
| Taxes, remuneration and social security | 45 | €11,397 | €11,854 | +€456 | +4.0% |
| Taxes | 450/3 | €8,397 | €11,854 | +€3,456 | +41.2% |
| Remuneration and social security | 454/9 | €3,000 | - | -€3,000 | |
| Other amounts payable | 47/48 | €5,165 | €7,484 | +€2,319 | +44.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,382 | €11,666 | -€1,715 | -12.8% |
| Other operating charges | 640/8 | €4,320 | €4,091 | -€229 | -5.3% |
| Gross operating margin | 9900 | €60,956 | €29,627 | -€31,329 | -51.4% |
| Operating profit (loss) | 9901 | €43,255 | €13,870 | -€29,385 | -67.9% |
| Financial income | 75/76B | €333 | €0 | -€333 | -100.0% |
| Recurring financial income | 75 | €333 | €0 | -€333 | -100.0% |
| Financial charges | 65/66B | €13,156 | €7,180 | -€5,976 | -45.4% |
| Recurring financial charges | 65 | €13,156 | €7,180 | -€5,976 | -45.4% |
| Profit (loss) for the period before taxes | 9903 | €30,432 | €6,690 | -€23,742 | -78.0% |
| Income taxes | 67/77 | €7,570 | €3,379 | -€4,190 | -55.4% |
| Profit (loss) for the period | 9904 | €22,862 | €3,311 | -€19,552 | -85.5% |
| Profit (loss) for the period to be appropriated | 9905 | €22,862 | €3,311 | -€19,552 | -85.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.