Gynius: 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.
Gynius
Largest movements
- Cash +€89,791
up €89,791 (+39.0%), from €230,521 to €320,311
mainly Other debts (+€188,152) and Net result for the year (+€116,442)
- Current investments -€54,000
no longer reported in 2025 (was €54,000)
- Tangible fixed assets -€19,257
down €19,257 (-31.2%), from €61,817 to €42,560
of which Furniture and vehicles: -€11,697
- Receivables after one year +€15,200
up €15,200 (+152.0%), from €10,000 to €25,200
- Other debts +€188,152
up €188,152 (+221.3%), from €85,003 to €273,155
- Reserves -€176,688
down €176,688 (-84.8%), from €208,270 to €31,582
- Tax, wage and social debts +€33,025
up €33,025 (+1814.7%), from €1,820 to €34,845
- Debts after one year -€10,546
down €10,546 (-25.1%), from €42,048 to €31,502
- Short-term financial debts -€9,804
down €9,804 (-100.0%), from €9,807 to €3
- Gross operating margin -€18,372
down €18,372 (-9.7%), from €189,503 to €171,131
- Taxes -€6,396
down €6,396 (-15.6%), from €40,986 to €34,589
- Depreciation +€3,541
up €3,541 (+38.2%), from €9,278 to €12,819
- Financial charges +€3,340
up €3,340 (+64.1%), from €5,212 to €8,552
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €366,537 | €399,560 | +€33,023 | +9.0% |
| Fixed assets | 21/28 | €62,017 | €42,760 | -€19,257 | -31.1% |
| Tangible fixed assets | 22/27 | €61,817 | €42,560 | -€19,257 | -31.2% |
| Plant, machinery and equipment | 23 | €7,673 | €114 | -€7,559 | -98.5% |
| Furniture and vehicles | 24 | €54,144 | €42,447 | -€11,697 | -21.6% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €304,520 | €356,800 | +€52,280 | +17.2% |
| Amounts receivable after more than one year | 29 | €10,000 | €25,200 | +€15,200 | +152.0% |
| Trade receivables | 290 | €10,000 | €25,200 | +€15,200 | +152.0% |
| Amounts receivable within one year | 40/41 | €3,014 | €913 | -€2,101 | -69.7% |
| Other amounts receivable | 41 | €3,014 | €913 | -€2,101 | -69.7% |
| Current investments | 50/53 | €54,000 | - | -€54,000 | |
| Cash at bank and in hand | 54/58 | €230,521 | €320,311 | +€89,791 | +39.0% |
| Deferred charges and accrued income | 490/1 | €6,985 | €10,376 | +€3,391 | +48.5% |
| Total equity and liabilities | 10/49 | €366,537 | €399,560 | +€33,023 | +9.0% |
| Equity | 10/15 | €215,270 | €38,582 | -€176,688 | -82.1% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Reserves | 13 | €208,270 | €31,582 | -€176,688 | -84.8% |
| Distributable reserves | 133 | €208,270 | €31,582 | -€176,688 | -84.8% |
| Amounts payable | 17/49 | €151,267 | €360,978 | +€209,711 | +138.6% |
| Amounts payable after more than one year | 17 | €42,048 | €31,502 | -€10,546 | -25.1% |
| Financial debts | 170/4 | €42,048 | €31,502 | -€10,546 | -25.1% |
| Amounts payable within one year | 42/48 | €109,218 | €323,235 | +€214,017 | +196.0% |
| Current portion of amounts payable after more than one year | 42 | €11,533 | €10,546 | -€987 | -8.6% |
| Financial debts | 43 | €9,807 | €3 | -€9,804 | -100.0% |
| Credit institutions | 430/8 | €9,807 | €3 | -€9,804 | -100.0% |
| Trade debts | 44 | €1,055 | €4,687 | +€3,632 | +344.1% |
| Suppliers | 440/4 | €1,055 | €4,687 | +€3,632 | +344.1% |
| Taxes, remuneration and social security | 45 | €1,820 | €34,845 | +€33,025 | +1814.7% |
| Taxes | 450/3 | €1,820 | €34,845 | +€33,025 | +1814.7% |
| Other amounts payable | 47/48 | €85,003 | €273,155 | +€188,152 | +221.3% |
| Accrued charges and deferred income | 492/3 | - | €6,240 | +€6,240 | |
| Non-recurring operating income | 76A | - | €3,562 | +€3,562 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,278 | €12,819 | +€3,541 | +38.2% |
| Other operating charges | 640/8 | €851 | €402 | -€449 | -52.7% |
| Gross operating margin | 9900 | €189,503 | €171,131 | -€18,372 | -9.7% |
| Operating profit (loss) | 9901 | €179,374 | €157,909 | -€21,465 | -12.0% |
| Financial income | 75/76B | €0 | €1,674 | +€1,674 | +8369900.0% |
| Recurring financial income | 75 | €0 | €1,674 | +€1,674 | +8369900.0% |
| Financial charges | 65/66B | €5,212 | €8,552 | +€3,340 | +64.1% |
| Recurring financial charges | 65 | €5,212 | €8,552 | +€3,340 | +64.1% |
| Profit (loss) for the period before taxes | 9903 | €174,162 | €151,032 | -€23,131 | -13.3% |
| Income taxes | 67/77 | €40,986 | €34,589 | -€6,396 | -15.6% |
| Profit (loss) for the period | 9904 | €133,177 | €116,442 | -€16,734 | -12.6% |
| Profit (loss) for the period to be appropriated | 9905 | €133,177 | €116,442 | -€16,734 | -12.6% |
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 29 September 2026 via checked.be.