GYNECOBS: what changed
Two fiscal 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.
What changed
GYNECOBS
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€10,982
2024 · -€38,169+€27,187
Equity
€644,837
2024 · €655,819-€10,982
Cash
€432,229
2024 · €426,878+€5,352
Balance sheet total
€2.3m
2024 · €2.3m-€27,787
Largest movements
Assets
- Tangible fixed assets -€45,345
down €45,345 (-2.9%), from €1.5m to €1.5m
Equity and liabilities
No liability line moved by more than 1% of the balance sheet total.
Income statement
- Financial charges -€50,231
down €50,231 (-51.1%), from €98,277 to €48,046
- Gross operating margin -€27,260
down €27,260 (-26.9%), from €101,460 to €74,200
- Depreciation -€2,793
down €2,793 (-5.8%), from €48,138 to €45,345
- Other operating charges -€1,662
down €1,662 (-12.5%), from €13,298 to €11,636
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.
Result 2024
-€38,169
Gross operating margin
-€27,260
Staff costs
+€383
Depreciation
+€2,793
Provisions
+€262
Other operating charges
+€1,662
Financial income
-€883
Financial charges
+€50,231
Result 2025
-€10,982
Cash bridge derived
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.
From operations
+€15,982
Investment
-€10,630
Financing
€0
Cash 2024
€426,878
From operations (derived)
+€15,982
Net result for the year
-€10,982
Depreciation
+€45,345
Receivables within one year
-€1,350
Deferred charges and accrued income
-€226
Provisions
-€10,566
Trade debts
+€382
Other debts
-€6,622
Investment (derived)
-€10,630
Investment in fixed assets (net)
-€7,079
Current investments
-€3,551
Cash 2025
€432,229
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,298,353 | €2,270,566 | -€27,787 | -1.2% |
| Fixed assets | 21/28 | €1,701,977 | €1,663,710 | -€38,266 | -2.2% |
| Tangible fixed assets | 22/27 | €1,540,543 | €1,495,198 | -€45,345 | -2.9% |
| Land and buildings | 22 | €1,540,543 | €1,495,198 | -€45,345 | -2.9% |
| Financial fixed assets | 28 | €161,434 | €168,512 | +€7,079 | +4.4% |
| Current assets | 29/58 | €596,376 | €606,855 | +€10,479 | +1.8% |
| Amounts receivable within one year | 40/41 | €889 | €2,239 | +€1,350 | +152.0% |
| Other amounts receivable | 41 | €889 | €2,239 | +€1,350 | +152.0% |
| Current investments | 50/53 | €160,700 | €164,251 | +€3,551 | +2.2% |
| Cash at bank and in hand | 54/58 | €426,878 | €432,229 | +€5,352 | +1.3% |
| Deferred charges and accrued income | 490/1 | €7,910 | €8,136 | +€226 | +2.9% |
| Total equity and liabilities | 10/49 | €2,298,353 | €2,270,566 | -€27,787 | -1.2% |
| Equity | 10/15 | €655,819 | €644,837 | -€10,982 | -1.7% |
| Reserves | 13 | €608,084 | €608,084 | = | 0.0% |
| Non-distributable reserves | 130/1 | €36,834 | €36,834 | = | 0.0% |
| Reserves not available under the articles | 1311 | €36,834 | €36,834 | = | 0.0% |
| Tax-exempt reserves | 132 | €56,250 | €56,250 | = | 0.0% |
| Distributable reserves | 133 | €515,000 | €515,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €47,735 | €36,753 | -€10,982 | -23.0% |
| Provisions and deferred taxes | 16 | €361,006 | €350,440 | -€10,566 | -2.9% |
| Provisions for liabilities and charges | 160/5 | €361,006 | €350,440 | -€10,566 | -2.9% |
| Other liabilities and charges | 164/5 | €361,006 | €350,440 | -€10,566 | -2.9% |
| Amounts payable | 17/49 | €1,281,529 | €1,275,289 | -€6,239 | -0.5% |
| Amounts payable within one year | 42/48 | €1,281,529 | €1,275,289 | -€6,239 | -0.5% |
| Trade debts | 44 | €94 | €476 | +€382 | +407.2% |
| Suppliers | 440/4 | €94 | €476 | +€382 | +407.2% |
| Other amounts payable | 47/48 | €1,281,435 | €1,274,813 | -€6,622 | -0.5% |
| Remuneration, social security and pensions | 62 | €383 | - | -€383 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,138 | €45,345 | -€2,793 | -5.8% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€10,304 | -€10,566 | -€262 | -2.5% |
| Other operating charges | 640/8 | €13,298 | €11,636 | -€1,662 | -12.5% |
| Gross operating margin | 9900 | €101,460 | €74,200 | -€27,260 | -26.9% |
| Operating profit (loss) | 9901 | €49,946 | €27,785 | -€22,161 | -44.4% |
| Financial income | 75/76B | €10,162 | €9,279 | -€883 | -8.7% |
| Recurring financial income | 75 | €2,962 | €9,279 | +€6,317 | +213.3% |
| Non-recurring financial income | 76B | €7,200 | - | -€7,200 | |
| Financial charges | 65/66B | €98,277 | €48,046 | -€50,231 | -51.1% |
| Recurring financial charges | 65 | €98,277 | €48,046 | -€50,231 | -51.1% |
| Profit (loss) for the period before taxes | 9903 | -€38,169 | -€10,982 | +€27,187 | +71.2% |
| Profit (loss) for the period | 9904 | -€38,169 | -€10,982 | +€27,187 | +71.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€38,169 | -€10,982 | +€27,187 | +71.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.