GynécoPP: 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.
GynécoPP
Largest movements
- Current investments +€80,000
up €80,000 (+36.4%), from €220,000 to €300,000
- Cash -€39,439
down €39,439 (-35.6%), from €110,783 to €71,345
mainly Contributions, distributions and other (-€362,739) and Current investments (-€80,000)
- Receivables within one year -€4,980
down €4,980 (-5.5%), from €90,002 to €85,022
of which Trade receivables: -€14,583
- Other debts +€361,135
up €361,135 (+22,507%), from €1,605 to €362,739
- Profit (loss) carried forward -€300,345
down €300,345 (-95.6%), from €314,095 to €13,750
- Tax, wage and social debts -€34,010
down €34,010 (-38.4%), from €88,494 to €54,483
- Reserves +€13,750
up €13,750 (+50.0%), from €27,500 to €41,250
- Trade debts -€5,500
down €5,500 (-22.5%), from €24,488 to €18,988
- Gross operating margin -€99,996
down €99,996 (-50.3%), from €198,713 to €98,717
- Taxes -€24,706
down €24,706 (-51.4%), from €48,094 to €23,388
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 | €461,852 | €497,209 | +€35,356 | +7.7% |
| Formation expenses | 20 | €454 | €188 | -€266 | -58.7% |
| Fixed assets | 21/28 | €31,198 | €30,495 | -€703 | -2.3% |
| Tangible fixed assets | 22/27 | €2,951 | €2,248 | -€703 | -23.8% |
| Furniture and vehicles | 24 | €2,951 | €2,248 | -€703 | -23.8% |
| Financial fixed assets | 28 | €28,247 | €28,247 | = | 0.0% |
| Current assets | 29/58 | €430,200 | €466,526 | +€36,326 | +8.4% |
| Amounts receivable within one year | 40/41 | €90,002 | €85,022 | -€4,980 | -5.5% |
| Trade receivables | 40 | €78,915 | €64,332 | -€14,583 | -18.5% |
| Other amounts receivable | 41 | €11,088 | €20,690 | +€9,602 | +86.6% |
| Current investments | 50/53 | €220,000 | €300,000 | +€80,000 | +36.4% |
| Cash at bank and in hand | 54/58 | €110,783 | €71,345 | -€39,439 | -35.6% |
| Deferred charges and accrued income | 490/1 | €9,415 | €10,160 | +€745 | +7.9% |
| Total equity and liabilities | 10/49 | €461,852 | €497,209 | +€35,356 | +7.7% |
| Equity | 10/15 | €346,595 | €60,000 | -€286,595 | -82.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €27,500 | €41,250 | +€13,750 | +50.0% |
| Distributable reserves | 133 | €27,500 | €41,250 | +€13,750 | +50.0% |
| Profit (loss) carried forward | 14 | €314,095 | €13,750 | -€300,345 | -95.6% |
| Amounts payable | 17/49 | €115,257 | €437,209 | +€321,951 | +279% |
| Amounts payable within one year | 42/48 | €114,586 | €436,211 | +€321,625 | +281% |
| Trade debts | 44 | €24,488 | €18,988 | -€5,500 | -22.5% |
| Suppliers | 440/4 | €24,488 | €18,988 | -€5,500 | -22.5% |
| Taxes, remuneration and social security | 45 | €88,494 | €54,483 | -€34,010 | -38.4% |
| Taxes | 450/3 | €88,494 | €54,483 | -€34,010 | -38.4% |
| Other amounts payable | 47/48 | €1,605 | €362,739 | +€361,135 | +22,507% |
| Accrued charges and deferred income | 492/3 | €671 | €998 | +€327 | +48.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,136 | €970 | -€167 | -14.7% |
| Other operating charges | 640/8 | €1,063 | €1,332 | +€269 | +25.3% |
| Gross operating margin | 9900 | €198,713 | €98,717 | -€99,996 | -50.3% |
| Operating profit (loss) | 9901 | €196,514 | €96,416 | -€100,098 | -50.9% |
| Financial income | 75/76B | €3,311 | €4,691 | +€1,380 | +41.7% |
| Recurring financial income | 75 | €3,311 | €4,691 | +€1,380 | +41.7% |
| Financial charges | 65/66B | €1,636 | €1,574 | -€62 | -3.8% |
| Recurring financial charges | 65 | €1,636 | €1,574 | -€62 | -3.8% |
| Profit (loss) for the period before taxes | 9903 | €198,188 | €99,532 | -€98,656 | -49.8% |
| Income taxes | 67/77 | €48,094 | €23,388 | -€24,706 | -51.4% |
| Profit (loss) for the period | 9904 | €150,094 | €76,145 | -€73,949 | -49.3% |
| Profit (loss) for the period to be appropriated | 9905 | €150,094 | €76,145 | -€73,949 | -49.3% |
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 13 October 2026 via checked.be.