GYNÉA: 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.
GYNÉA
Largest movements
- Receivables within one year -€12,987
down €12,987 (-97.1%), from €13,372 to €385
of which Trade receivables: -€11,954
- Trade debts -€20,031
down €20,031 (-91.4%), from €21,916 to €1,885
- Debts after one year -€11,889
down €11,889 (-1.7%), from €684,597 to €672,708
- Profit (loss) carried forward -€11,804
down €11,804 (-16.8%), from -€70,147 to -€81,951
- Tax, wage and social debts +€8,921
up €8,921 (+4,284%), from €208 to €9,129
- Current portion of long-term debt +€8,630
up €8,630 (+20.3%), from €42,606 to €51,236
- Gross operating margin +€43,917
up €43,917 (+220%), from €19,958 to €63,875
- Financial charges -€7,335
down €7,335 (-20.5%), from €35,815 to €28,480
- Depreciation -€5,400
down €5,400 (-11.0%), from €49,300 to €43,901
- Other operating charges -€1,692
down €1,692 (-33.9%), from €4,990 to €3,298
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 | €766,370 | €744,867 | -€21,503 | -2.8% |
| Fixed assets | 21/28 | €750,791 | €744,028 | -€6,764 | -0.9% |
| Tangible fixed assets | 22/27 | €750,791 | €744,028 | -€6,764 | -0.9% |
| Land and buildings | 22 | €561,551 | €543,682 | -€17,870 | -3.2% |
| Plant, machinery and equipment | 23 | €64,709 | €57,790 | -€6,919 | -10.7% |
| Furniture and vehicles | 24 | €124,531 | €142,556 | +€18,025 | +14.5% |
| Current assets | 29/58 | €15,579 | €840 | -€14,739 | -94.6% |
| Amounts receivable within one year | 40/41 | €13,372 | €385 | -€12,987 | -97.1% |
| Trade receivables | 40 | €11,954 | - | -€11,954 | |
| Other amounts receivable | 41 | €1,418 | €385 | -€1,033 | -72.8% |
| Cash at bank and in hand | 54/58 | - | €35 | +€35 | |
| Deferred charges and accrued income | 490/1 | €2,207 | €420 | -€1,787 | -81.0% |
| Total equity and liabilities | 10/49 | €766,370 | €744,867 | -€21,503 | -2.8% |
| Equity | 10/15 | -€65,147 | -€76,951 | -€11,804 | -18.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€70,147 | -€81,951 | -€11,804 | -16.8% |
| Amounts payable | 17/49 | €831,517 | €821,818 | -€9,699 | -1.2% |
| Amounts payable after more than one year | 17 | €684,597 | €672,708 | -€11,889 | -1.7% |
| Financial debts | 170/4 | €684,597 | €672,708 | -€11,889 | -1.7% |
| Amounts payable within one year | 42/48 | €142,788 | €140,633 | -€2,155 | -1.5% |
| Current portion of amounts payable after more than one year | 42 | €42,606 | €51,236 | +€8,630 | +20.3% |
| Financial debts | 43 | €512 | - | -€512 | |
| Credit institutions | 430/8 | €512 | - | -€512 | |
| Trade debts | 44 | €21,916 | €1,885 | -€20,031 | -91.4% |
| Suppliers | 440/4 | €21,916 | €1,885 | -€20,031 | -91.4% |
| Taxes, remuneration and social security | 45 | €208 | €9,129 | +€8,921 | +4,284% |
| Taxes | 450/3 | €208 | €9,129 | +€8,921 | +4,284% |
| Other amounts payable | 47/48 | €77,546 | €78,383 | +€837 | +1.1% |
| Accrued charges and deferred income | 492/3 | €4,132 | €8,477 | +€4,345 | +105% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,300 | €43,901 | -€5,400 | -11.0% |
| Other operating charges | 640/8 | €4,990 | €3,298 | -€1,692 | -33.9% |
| Gross operating margin | 9900 | €19,958 | €63,875 | +€43,917 | +220% |
| Operating profit (loss) | 9901 | -€34,332 | €16,676 | +€51,008 | |
| Financial charges | 65/66B | €35,815 | €28,480 | -€7,335 | -20.5% |
| Recurring financial charges | 65 | €35,815 | €28,480 | -€7,335 | -20.5% |
| Profit (loss) for the period before taxes | 9903 | -€70,147 | -€11,804 | +€58,343 | +83.2% |
| Profit (loss) for the period | 9904 | -€70,147 | -€11,804 | +€58,343 | +83.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€70,147 | -€11,804 | +€58,343 | +83.2% |
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 17 October 2026 via checked.be.