GYNECO-SPHERE: 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-SPHERE
Largest movements
- Cash +€39,182
up €39,182 (+15.2%), from €258,550 to €297,731
mainly Net result for the year (+€65,559) and Receivables after one year (+€11,000)
- Receivables after one year -€11,000
down €11,000 (-20.0%), from €55,000 to €44,000
- Tangible fixed assets -€5,269
down €5,269 (-26.1%), from €20,150 to €14,881
of which Plant, machinery and equipment: -€4,356
- Reserves +€22,962
up €22,962 (+7.5%), from €308,187 to €331,149
- Trade debts +€3,948
up €3,948 (+69.2%), from €5,707 to €9,655
- Gross operating margin -€14,206
down €14,206 (-12.1%), from €117,176 to €102,970
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 | €346,074 | €371,229 | +€25,154 | +7.3% |
| Fixed assets | 21/28 | €20,150 | €14,881 | -€5,269 | -26.1% |
| Tangible fixed assets | 22/27 | €20,150 | €14,881 | -€5,269 | -26.1% |
| Plant, machinery and equipment | 23 | €12,496 | €8,140 | -€4,356 | -34.9% |
| Furniture and vehicles | 24 | €2,745 | €2,963 | +€218 | +7.9% |
| Other tangible fixed assets | 26 | €4,909 | €3,778 | -€1,131 | -23.0% |
| Current assets | 29/58 | €325,925 | €356,348 | +€30,423 | +9.3% |
| Amounts receivable after more than one year | 29 | €55,000 | €44,000 | -€11,000 | -20.0% |
| Other amounts receivable | 291 | €55,000 | €44,000 | -€11,000 | -20.0% |
| Amounts receivable within one year | 40/41 | €11,032 | €11,084 | +€52 | +0.5% |
| Trade receivables | 40 | €32 | €84 | +€52 | +163% |
| Other amounts receivable | 41 | €11,000 | €11,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €258,550 | €297,731 | +€39,182 | +15.2% |
| Deferred charges and accrued income | 490/1 | €1,343 | €3,532 | +€2,189 | +163% |
| Total equity and liabilities | 10/49 | €346,074 | €371,229 | +€25,154 | +7.3% |
| Equity | 10/15 | €320,588 | €343,550 | +€22,962 | +7.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €308,187 | €331,149 | +€22,962 | +7.5% |
| Distributable reserves | 133 | €308,187 | €331,149 | +€22,962 | +7.5% |
| Profit (loss) carried forward | 14 | €1 | €1 | = | 0.0% |
| Amounts payable | 17/49 | €25,486 | €27,678 | +€2,192 | +8.6% |
| Amounts payable within one year | 42/48 | €25,486 | €27,678 | +€2,192 | +8.6% |
| Trade debts | 44 | €5,707 | €9,655 | +€3,948 | +69.2% |
| Suppliers | 440/4 | €5,707 | €9,655 | +€3,948 | +69.2% |
| Taxes, remuneration and social security | 45 | €15,871 | €13,706 | -€2,165 | -13.6% |
| Taxes | 450/3 | €12,921 | €11,356 | -€1,565 | -12.1% |
| Remuneration and social security | 454/9 | €2,950 | €2,350 | -€600 | -20.3% |
| Other amounts payable | 47/48 | €3,909 | €4,318 | +€409 | +10.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,175 | €7,879 | -€296 | -3.6% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Non-recurring operating charges | 66A | €189 | €196 | +€7 | +3.6% |
| Gross operating margin | 9900 | €117,176 | €102,970 | -€14,206 | -12.1% |
| Operating profit (loss) | 9901 | €108,424 | €94,495 | -€13,929 | -12.8% |
| Financial income | 75/76B | €902 | €770 | -€132 | -14.6% |
| Recurring financial income | 75 | €902 | €770 | -€132 | -14.6% |
| Financial charges | 65/66B | €120 | €150 | +€30 | +25.0% |
| Recurring financial charges | 65 | €120 | €150 | +€30 | +25.0% |
| Profit (loss) for the period before taxes | 9903 | €109,206 | €95,115 | -€14,091 | -12.9% |
| Income taxes | 67/77 | €30,621 | €29,556 | -€1,065 | -3.5% |
| Profit (loss) for the period | 9904 | €78,585 | €65,559 | -€13,026 | -16.6% |
| Profit (loss) for the period to be appropriated | 9905 | €78,585 | €65,559 | -€13,026 | -16.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.