GYNECO: 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.
GYNECO
Largest movements
- Cash -€19,283
down €19,283 (-20.8%), from €92,740 to €73,457
mainly Net result for the year (-€13,760) and Receivables within one year (-€10,046)
- Receivables within one year +€10,046
up €10,046 (+678%), from €1,481 to €11,527
- Deferred charges and accrued income -€5,033
down €5,033 (-26.3%), from €19,126 to €14,093
- Profit (loss) carried forward -€11,280
down €11,280, from €8,165 to -€3,116
- Other debts -€3,185
down €3,185 (-17.7%), from €18,013 to €14,829
- Reserves -€2,480
down €2,480 (-2.0%), from €122,480 to €120,000
- Trade debts +€2,376
up €2,376 (+178%), from €1,336 to €3,712
- Gross operating margin -€42,250
down €42,250, from €33,666 to -€8,584
- Taxes -€8,664
down €8,664 (-98.6%), from €8,788 to €124
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 | €166,144 | €152,601 | -€13,543 | -8.2% |
| Fixed assets | 21/28 | €52,796 | €53,524 | +€728 | +1.4% |
| Tangible fixed assets | 22/27 | €52,796 | €53,524 | +€728 | +1.4% |
| Land and buildings | 22 | €52,796 | €52,269 | -€528 | -1.0% |
| Furniture and vehicles | 24 | - | €1,255 | +€1,255 | |
| Current assets | 29/58 | €113,348 | €99,077 | -€14,270 | -12.6% |
| Amounts receivable within one year | 40/41 | €1,481 | €11,527 | +€10,046 | +678% |
| Other amounts receivable | 41 | €1,481 | €11,527 | +€10,046 | +678% |
| Cash at bank and in hand | 54/58 | €92,740 | €73,457 | -€19,283 | -20.8% |
| Deferred charges and accrued income | 490/1 | €19,126 | €14,093 | -€5,033 | -26.3% |
| Total equity and liabilities | 10/49 | €166,144 | €152,601 | -€13,543 | -8.2% |
| Equity | 10/15 | €143,045 | €129,285 | -€13,760 | -9.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €122,480 | €120,000 | -€2,480 | -2.0% |
| Distributable reserves | 133 | €122,480 | €120,000 | -€2,480 | -2.0% |
| Profit (loss) carried forward | 14 | €8,165 | -€3,116 | -€11,280 | |
| Amounts payable | 17/49 | €23,099 | €23,316 | +€217 | +0.9% |
| Amounts payable within one year | 42/48 | €23,099 | €22,290 | -€809 | -3.5% |
| Trade debts | 44 | €1,336 | €3,712 | +€2,376 | +178% |
| Suppliers | 440/4 | €1,336 | €3,712 | +€2,376 | +178% |
| Taxes, remuneration and social security | 45 | €3,750 | €3,750 | = | 0.0% |
| Taxes | 450/3 | €3,750 | €3,750 | = | 0.0% |
| Other amounts payable | 47/48 | €18,013 | €14,829 | -€3,185 | -17.7% |
| Accrued charges and deferred income | 492/3 | - | €1,026 | +€1,026 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,439 | €3,368 | -€72 | -2.1% |
| Other operating charges | 640/8 | €1,948 | €1,961 | +€13 | +0.7% |
| Gross operating margin | 9900 | €33,666 | -€8,584 | -€42,250 | |
| Operating profit (loss) | 9901 | €28,279 | -€13,912 | -€42,191 | |
| Financial income | 75/76B | €313 | €564 | +€252 | +80.6% |
| Recurring financial income | 75 | €313 | €564 | +€252 | +80.6% |
| Financial charges | 65/66B | €251 | €289 | +€38 | +15.2% |
| Recurring financial charges | 65 | €251 | €289 | +€38 | +15.2% |
| Profit (loss) for the period before taxes | 9903 | €28,341 | -€13,636 | -€41,977 | |
| Income taxes | 67/77 | €8,788 | €124 | -€8,664 | -98.6% |
| Profit (loss) for the period | 9904 | €19,553 | -€13,760 | -€33,313 | |
| Transfer from tax-exempt reserves | 789 | €2,000 | - | -€2,000 | |
| Profit (loss) for the period to be appropriated | 9905 | €21,553 | -€13,760 | -€35,313 |
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 22 October 2026 via checked.be.