GYN SERVICES: 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 SERVICES
Largest movements
- Cash +€53,927
up €53,927 (+63.7%), from €84,661 to €138,588
mainly Trade debts (+€31,443) and Net result for the year (+€19,001)
- Tangible fixed assets -€10,834
down €10,834 (-8.1%), from €133,199 to €122,365
- Trade debts +€31,443
up €31,443 (+37.4%), from €84,005 to €115,447
- Profit (loss) carried forward +€19,001
up €19,001 (+56.3%), from €33,733 to €52,734
- Debts after one year -€11,612
down €11,612 (-14.9%), from €78,166 to €66,555
- Other debts +€5,967
up €5,967 (+57.8%), from €10,322 to €16,289
- Tax, wage and social debts -€3,641
down €3,641 (-47.2%), from €7,707 to €4,065
of which Taxes: -€3,641
- Gross operating margin +€39,520
up €39,520 (+189.6%), from €20,840 to €60,360
- Financial charges +€24,038
up €24,038 (+1221.8%), from €1,967 to €26,005
of which Non-recurring financial charges: +€22,941
- Taxes -€7,301
down €7,301 (-78.9%), from €9,254 to €1,953
- Depreciation +€3,040
up €3,040 (+42.9%), from €7,088 to €10,128
- Other operating charges +€2,139
up €2,139 (+144.3%), from €1,482 to €3,621
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 | €245,752 | €287,261 | +€41,509 | +16.9% |
| Fixed assets | 21/28 | €133,199 | €122,365 | -€10,834 | -8.1% |
| Tangible fixed assets | 22/27 | €133,199 | €122,365 | -€10,834 | -8.1% |
| Land and buildings | 22 | €107,126 | €101,766 | -€5,360 | -5.0% |
| Plant, machinery and equipment | 23 | €1,632 | €939 | -€693 | -42.5% |
| Furniture and vehicles | 24 | €24,441 | €19,660 | -€4,781 | -19.6% |
| Current assets | 29/58 | €112,553 | €164,897 | +€52,343 | +46.5% |
| Amounts receivable within one year | 40/41 | €27,676 | €26,262 | -€1,415 | -5.1% |
| Trade receivables | 40 | €23,003 | €26,262 | +€3,258 | +14.2% |
| Other amounts receivable | 41 | €4,673 | €0 | -€4,673 | -100.0% |
| Cash at bank and in hand | 54/58 | €84,661 | €138,588 | +€53,927 | +63.7% |
| Deferred charges and accrued income | 490/1 | €216 | €47 | -€169 | -78.3% |
| Total equity and liabilities | 10/49 | €245,752 | €287,261 | +€41,509 | +16.9% |
| Equity | 10/15 | €54,293 | €73,294 | +€19,001 | +35.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €14,360 | €14,360 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €14,360 | €14,360 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,733 | €52,734 | +€19,001 | +56.3% |
| Amounts payable | 17/49 | €191,459 | €213,967 | +€22,508 | +11.8% |
| Amounts payable after more than one year | 17 | €78,166 | €66,555 | -€11,612 | -14.9% |
| Financial debts | 170/4 | €78,166 | €66,555 | -€11,612 | -14.9% |
| Amounts payable within one year | 42/48 | €113,293 | €147,413 | +€34,120 | +30.1% |
| Current portion of amounts payable after more than one year | 42 | €11,260 | €11,612 | +€352 | +3.1% |
| Trade debts | 44 | €84,005 | €115,447 | +€31,443 | +37.4% |
| Suppliers | 440/4 | €84,005 | €115,447 | +€31,443 | +37.4% |
| Taxes, remuneration and social security | 45 | €7,707 | €4,065 | -€3,641 | -47.2% |
| Taxes | 450/3 | €7,707 | €4,065 | -€3,641 | -47.2% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €10,322 | €16,289 | +€5,967 | +57.8% |
| Remuneration, social security and pensions | 62 | €0 | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,088 | €10,128 | +€3,040 | +42.9% |
| Other operating charges | 640/8 | €1,482 | €3,621 | +€2,139 | +144.3% |
| Gross operating margin | 9900 | €20,840 | €60,360 | +€39,520 | +189.6% |
| Operating profit (loss) | 9901 | €12,271 | €46,611 | +€34,341 | +279.9% |
| Financial income | 75/76B | €0 | €348 | +€348 | +3479300.0% |
| Recurring financial income | 75 | €0 | €348 | +€348 | +3479300.0% |
| Financial charges | 65/66B | €1,967 | €26,005 | +€24,038 | +1221.8% |
| Recurring financial charges | 65 | €1,967 | €3,065 | +€1,097 | +55.8% |
| Non-recurring financial charges | 66B | - | €22,941 | +€22,941 | |
| Profit (loss) for the period before taxes | 9903 | €10,303 | €20,954 | +€10,651 | +103.4% |
| Income taxes | 67/77 | €9,254 | €1,953 | -€7,301 | -78.9% |
| Profit (loss) for the period | 9904 | €1,049 | €19,001 | +€17,952 | +1710.5% |
| Profit (loss) for the period to be appropriated | 9905 | €1,049 | €19,001 | +€17,952 | +1710.5% |
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 30 September 2026 via checked.be.