GYNELEE: what changed
GYNELEE
Largest movements
- Cash +€37,487
up €37,487 (+117%), from €31,944 to €69,431
mainly Depreciation (+€44,902) and Net result for the year (+€44,088)
- Tangible fixed assets -€16,895
down €16,895 (-3.7%), from €454,750 to €437,854
of which Plant, machinery and equipment: -€10,175
- Receivables within one year -€12,309
down €12,309 (-48.8%), from €25,243 to €12,934
of which Other amounts receivable: -€6,963
- Reserves +€44,088
up €44,088 (+28.0%), from €157,403 to €201,491
of which Distributable reserves: +€44,088
- Debts after one year -€35,477
down €35,477 (-13.4%), from €264,952 to €229,475
- Tax, wage and social debts +€19,799
up €19,799 (+1,224%), from €1,618 to €21,417
of which Taxes: +€17,913
- Other debts -€13,494
down €13,494 (-40.6%), from €33,236 to €19,743
- Current portion of long-term debt -€6,738
down €6,738 (-15.5%), from €43,485 to €36,747
- Gross operating margin +€57,850
up €57,850 (+58.8%), from €98,367 to €156,217
- Taxes +€14,006
up €14,006 (+200%), from €7,000 to €21,006
- Staff costs +€11,181
up €11,181 (+47.0%), from €23,807 to €34,988
- Depreciation +€8,279
up €8,279 (+22.6%), from €36,623 to €44,902
Change in the result, 31-12-2024 to 31-12-2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €514,822 | €521,372 | +€6,550 | +1.3% |
| Fixed assets | 21/28 | €454,910 | €438,014 | -€16,895 | -3.7% |
| Tangible fixed assets | 22/27 | €454,750 | €437,854 | -€16,895 | -3.7% |
| Land and buildings | 22 | €388,184 | €378,962 | -€9,223 | -2.4% |
| Plant, machinery and equipment | 23 | €38,587 | €28,413 | -€10,175 | -26.4% |
| Furniture and vehicles | 24 | €27,978 | €30,480 | +€2,502 | +8.9% |
| Financial fixed assets | 28 | €160 | €160 | = | 0.0% |
| Current assets | 29/58 | €59,912 | €83,358 | +€23,445 | +39.1% |
| Amounts receivable within one year | 40/41 | €25,243 | €12,934 | -€12,309 | -48.8% |
| Trade receivables | 40 | €5,346 | - | -€5,346 | |
| Other amounts receivable | 41 | €19,898 | €12,934 | -€6,963 | -35.0% |
| Cash at bank and in hand | 54/58 | €31,944 | €69,431 | +€37,487 | +117% |
| Deferred charges and accrued income | 490/1 | €2,726 | €993 | -€1,733 | -63.6% |
| Total equity and liabilities | 10/49 | €514,822 | €521,372 | +€6,550 | +1.3% |
| Equity | 10/15 | €169,903 | €213,991 | +€44,088 | +25.9% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €157,403 | €201,491 | +€44,088 | +28.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €155,543 | €199,631 | +€44,088 | +28.3% |
| Amounts payable | 17/49 | €344,920 | €307,381 | -€37,538 | -10.9% |
| Amounts payable after more than one year | 17 | €264,952 | €229,475 | -€35,477 | -13.4% |
| Financial debts | 170/4 | €264,952 | €229,475 | -€35,477 | -13.4% |
| Amounts payable within one year | 42/48 | €79,968 | €77,907 | -€2,061 | -2.6% |
| Current portion of amounts payable after more than one year | 42 | €43,485 | €36,747 | -€6,738 | -15.5% |
| Trade debts | 44 | €1,629 | - | -€1,629 | |
| Suppliers | 440/4 | €1,629 | - | -€1,629 | |
| Taxes, remuneration and social security | 45 | €1,618 | €21,417 | +€19,799 | +1,224% |
| Taxes | 450/3 | - | €17,913 | +€17,913 | |
| Remuneration and social security | 454/9 | €1,618 | €3,504 | +€1,886 | +117% |
| Other amounts payable | 47/48 | €33,236 | €19,743 | -€13,494 | -40.6% |
| Remuneration, social security and pensions | 62 | €23,807 | €34,988 | +€11,181 | +47.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,623 | €44,902 | +€8,279 | +22.6% |
| Other operating charges | 640/8 | €4,222 | €3,094 | -€1,128 | -26.7% |
| Gross operating margin | 9900 | €98,367 | €156,217 | +€57,850 | +58.8% |
| Operating profit (loss) | 9901 | €33,714 | €73,233 | +€39,518 | +117% |
| Financial income | 75/76B | - | €60 | +€60 | |
| Recurring financial income | 75 | - | €60 | +€60 | |
| Financial charges | 65/66B | €7,970 | €8,199 | +€229 | +2.9% |
| Recurring financial charges | 65 | €7,970 | €8,199 | +€229 | +2.9% |
| Profit (loss) for the period before taxes | 9903 | €25,745 | €65,094 | +€39,350 | +153% |
| Income taxes | 67/77 | €7,000 | €21,006 | +€14,006 | +200% |
| Profit (loss) for the period | 9904 | €18,745 | €44,088 | +€25,343 | +135% |
| Profit (loss) for the period to be appropriated | 9905 | €18,745 | €44,088 | +€25,343 | +135% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.