GYNEKA: 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.
GYNEKA
Largest movements
- Cash -€53,116
down €53,116 (-14.9%), from €356,669 to €303,553
mainly Other debts (-€116,969) and Trade debts (-€797)
- Tangible fixed assets -€11,444
down €11,444 (-6.0%), from €189,841 to €178,397
of which Land and buildings: -€9,504
- Other debts -€116,969
down €116,969 (-62.1%), from €188,338 to €71,369
- Reserves +€46,941
up €46,941 (+72.0%), from €65,195 to €112,136
- Gross operating margin +€19,176
up €19,176 (+28.3%), from €67,661 to €86,837
- Taxes +€14,512
up €14,512 (+146%), from €9,936 to €24,447
- Other operating charges -€3,379
down €3,379 (-50.1%), from €6,738 to €3,359
- Depreciation -€1,647
down €1,647 (-12.6%), from €13,091 to €11,444
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 | €624,890 | €560,648 | -€64,242 | -10.3% |
| Fixed assets | 21/28 | €189,841 | €178,397 | -€11,444 | -6.0% |
| Tangible fixed assets | 22/27 | €189,841 | €178,397 | -€11,444 | -6.0% |
| Land and buildings | 22 | €183,745 | €174,241 | -€9,504 | -5.2% |
| Furniture and vehicles | 24 | €6,096 | €4,156 | -€1,940 | -31.8% |
| Current assets | 29/58 | €435,049 | €382,251 | -€52,798 | -12.1% |
| Amounts receivable within one year | 40/41 | €78,380 | €78,380 | = | 0.0% |
| Other amounts receivable | 41 | €78,380 | €78,380 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €356,669 | €303,553 | -€53,116 | -14.9% |
| Deferred charges and accrued income | 490/1 | €0 | €318 | +€318 | +109,645% |
| Total equity and liabilities | 10/49 | €624,890 | €560,648 | -€64,242 | -10.3% |
| Equity | 10/15 | €342,355 | €389,296 | +€46,941 | +13.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €65,195 | €112,136 | +€46,941 | +72.0% |
| Distributable reserves | 133 | €65,195 | €112,136 | +€46,941 | +72.0% |
| Profit (loss) carried forward | 14 | €258,568 | €258,568 | = | 0.0% |
| Amounts payable | 17/49 | €282,535 | €171,352 | -€111,183 | -39.4% |
| Amounts payable within one year | 42/48 | €282,535 | €171,352 | -€111,183 | -39.4% |
| Current portion of amounts payable after more than one year | 42 | - | €1,889 | +€1,889 | |
| Trade debts | 44 | €3,863 | €3,066 | -€797 | -20.6% |
| Suppliers | 440/4 | €3,863 | €3,066 | -€797 | -20.6% |
| Taxes, remuneration and social security | 45 | €90,334 | €95,028 | +€4,694 | +5.2% |
| Taxes | 450/3 | - | €4,694 | +€4,694 | |
| Remuneration and social security | 454/9 | €90,334 | €90,334 | = | 0.0% |
| Other amounts payable | 47/48 | €188,338 | €71,369 | -€116,969 | -62.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,091 | €11,444 | -€1,647 | -12.6% |
| Other operating charges | 640/8 | €6,738 | €3,359 | -€3,379 | -50.1% |
| Gross operating margin | 9900 | €67,661 | €86,837 | +€19,176 | +28.3% |
| Operating profit (loss) | 9901 | €47,832 | €72,034 | +€24,202 | +50.6% |
| Financial charges | 65/66B | €601 | €646 | +€46 | +7.6% |
| Recurring financial charges | 65 | €601 | €646 | +€46 | +7.6% |
| Profit (loss) for the period before taxes | 9903 | €47,232 | €71,388 | +€24,156 | +51.1% |
| Income taxes | 67/77 | €9,936 | €24,447 | +€14,512 | +146% |
| Profit (loss) for the period | 9904 | €37,296 | €46,941 | +€9,645 | +25.9% |
| Profit (loss) for the period to be appropriated | 9905 | €37,296 | €46,941 | +€9,645 | +25.9% |
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.