Gyne-FP: 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.
Gyne-FP
Largest movements
- Cash +€115,293
up €115,293 (+31.5%), from €365,552 to €480,845
mainly Other debts (+€272,788) and Net result for the year (+€187,907)
- Deferred charges and accrued income +€21,658
up €21,658 (+20.5%), from €105,902 to €127,560
- Tangible fixed assets -€12,432
down €12,432 (-38.2%), from €32,510 to €20,078
of which Plant, machinery and equipment: -€9,317
- Other debts +€272,788
up €272,788 (+83.4%), from €327,106 to €599,894
- Profit (loss) carried forward -€142,834
no longer reported in 2025 (was €142,834)
- Gross operating margin +€56,873
up €56,873 (+28.1%), from €202,459 to €259,332
- Taxes +€12,634
up €12,634 (+28.2%), from €44,805 to €57,439
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 | €506,705 | €630,633 | +€123,929 | +24.5% |
| Fixed assets | 21/28 | €32,660 | €20,228 | -€12,432 | -38.1% |
| Tangible fixed assets | 22/27 | €32,510 | €20,078 | -€12,432 | -38.2% |
| Plant, machinery and equipment | 23 | €27,696 | €18,379 | -€9,317 | -33.6% |
| Furniture and vehicles | 24 | €4,814 | €1,699 | -€3,115 | -64.7% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €474,045 | €610,405 | +€136,360 | +28.8% |
| Amounts receivable within one year | 40/41 | €2,592 | €2,000 | -€592 | -22.8% |
| Other amounts receivable | 41 | €2,592 | €2,000 | -€592 | -22.8% |
| Cash at bank and in hand | 54/58 | €365,552 | €480,845 | +€115,293 | +31.5% |
| Deferred charges and accrued income | 490/1 | €105,902 | €127,560 | +€21,658 | +20.5% |
| Total equity and liabilities | 10/49 | €506,705 | €630,633 | +€123,929 | +24.5% |
| Equity | 10/15 | €163,294 | €20,460 | -€142,834 | -87.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €142,834 | - | -€142,834 | |
| Amounts payable | 17/49 | €343,411 | €610,173 | +€266,763 | +77.7% |
| Amounts payable within one year | 42/48 | €343,411 | €610,173 | +€266,763 | +77.7% |
| Trade debts | 44 | €2,500 | €2,386 | -€114 | -4.6% |
| Suppliers | 440/4 | €2,500 | €2,386 | -€114 | -4.6% |
| Taxes, remuneration and social security | 45 | €13,805 | €7,894 | -€5,911 | -42.8% |
| Taxes | 450/3 | €13,805 | €7,894 | -€5,911 | -42.8% |
| Other amounts payable | 47/48 | €327,106 | €599,894 | +€272,788 | +83.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,620 | €12,432 | -€189 | -1.5% |
| Other operating charges | 640/8 | €2,046 | €1,294 | -€752 | -36.7% |
| Gross operating margin | 9900 | €202,459 | €259,332 | +€56,873 | +28.1% |
| Operating profit (loss) | 9901 | €187,792 | €245,606 | +€57,814 | +30.8% |
| Financial charges | 65/66B | €153 | €260 | +€107 | +69.8% |
| Recurring financial charges | 65 | €153 | €260 | +€107 | +69.8% |
| Profit (loss) for the period before taxes | 9903 | €187,639 | €245,346 | +€57,707 | +30.8% |
| Income taxes | 67/77 | €44,805 | €57,439 | +€12,634 | +28.2% |
| Profit (loss) for the period | 9904 | €142,834 | €187,907 | +€45,073 | +31.6% |
| Profit (loss) for the period to be appropriated | 9905 | €142,834 | €187,907 | +€45,073 | +31.6% |
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 27 October 2026 via checked.be.