Gynécho-Lambot: 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.
Gynécho-Lambot
Largest movements
- Cash +€44,840
up €44,840 (+58.5%), from €76,649 to €121,489
mainly Other debts (+€105,000) and Net result for the year (+€51,590)
- Receivables within one year +€3,854
up €3,854 (+70.2%), from €5,490 to €9,344
of which Other amounts receivable: +€4,423
- Tangible fixed assets -€3,152
down €3,152 (-9.6%), from €32,820 to €29,668
of which Leasing and similar rights: -€4,705
- Other debts +€105,000
new in 2025: €105,000
- Profit (loss) carried forward -€53,410
down €53,410 (-96.2%), from €55,512 to €2,101
- Debts after one year -€5,111
down €5,111 (-48.0%), from €10,659 to €5,548
of which Financial debts: -€9,600
- Tax, wage and social debts -€3,884
down €3,884 (-65.0%), from €5,978 to €2,094
of which Taxes: -€5,978
- Trade debts +€1,757
up €1,757 (+209%), from €841 to €2,598
- Gross operating margin +€22,718
up €22,718 (+44.5%), from €51,035 to €73,753
- Taxes +€4,566
up €4,566 (+50.7%), from €9,010 to €13,577
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 | €114,959 | €160,500 | +€45,542 | +39.6% |
| Fixed assets | 21/28 | €32,820 | €29,668 | -€3,152 | -9.6% |
| Tangible fixed assets | 22/27 | €32,820 | €29,668 | -€3,152 | -9.6% |
| Furniture and vehicles | 24 | €516 | €2,314 | +€1,799 | +349% |
| Leasing and similar rights | 25 | €31,842 | €27,137 | -€4,705 | -14.8% |
| Other tangible fixed assets | 26 | €461 | €216 | -€245 | -53.1% |
| Current assets | 29/58 | €82,139 | €130,833 | +€48,694 | +59.3% |
| Amounts receivable within one year | 40/41 | €5,490 | €9,344 | +€3,854 | +70.2% |
| Trade receivables | 40 | €1,000 | €431 | -€569 | -56.9% |
| Other amounts receivable | 41 | €4,490 | €8,913 | +€4,423 | +98.5% |
| Cash at bank and in hand | 54/58 | €76,649 | €121,489 | +€44,840 | +58.5% |
| Total equity and liabilities | 10/49 | €114,959 | €160,500 | +€45,542 | +39.6% |
| Equity | 10/15 | €87,812 | €34,401 | -€53,410 | -60.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €27,300 | €27,300 | = | 0.0% |
| Distributable reserves | 133 | €27,300 | €27,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | €55,512 | €2,101 | -€53,410 | -96.2% |
| Amounts payable | 17/49 | €27,147 | €126,099 | +€98,952 | +365% |
| Amounts payable after more than one year | 17 | €10,659 | €5,548 | -€5,111 | -48.0% |
| Financial debts | 170/4 | €9,600 | - | -€9,600 | |
| Other amounts payable | 178/9 | €1,059 | €5,548 | +€4,489 | +424% |
| Amounts payable within one year | 42/48 | €15,980 | €118,515 | +€102,536 | +642% |
| Current portion of amounts payable after more than one year | 42 | €9,160 | €8,823 | -€337 | -3.7% |
| Trade debts | 44 | €841 | €2,598 | +€1,757 | +209% |
| Suppliers | 440/4 | €841 | €2,598 | +€1,757 | +209% |
| Taxes, remuneration and social security | 45 | €5,978 | €2,094 | -€3,884 | -65.0% |
| Taxes | 450/3 | €5,978 | - | -€5,978 | |
| Remuneration and social security | 454/9 | - | €2,094 | +€2,094 | |
| Other amounts payable | 47/48 | - | €105,000 | +€105,000 | |
| Accrued charges and deferred income | 492/3 | €508 | €2,036 | +€1,527 | +300% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,732 | €6,300 | +€568 | +9.9% |
| Other operating charges | 640/8 | €470 | €420 | -€51 | -10.8% |
| Gross operating margin | 9900 | €51,035 | €73,753 | +€22,718 | +44.5% |
| Operating profit (loss) | 9901 | €44,833 | €67,033 | +€22,201 | +49.5% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €1,923 | €1,867 | -€56 | -2.9% |
| Recurring financial charges | 65 | €1,923 | €1,867 | -€56 | -2.9% |
| Profit (loss) for the period before taxes | 9903 | €42,910 | €65,166 | +€22,256 | +51.9% |
| Income taxes | 67/77 | €9,010 | €13,577 | +€4,566 | +50.7% |
| Profit (loss) for the period | 9904 | €33,900 | €51,590 | +€17,690 | +52.2% |
| Profit (loss) for the period to be appropriated | 9905 | €33,900 | €51,590 | +€17,690 | +52.2% |
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 30 October 2026 via checked.be.