GYNOBAR: 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.
GYNOBAR
Largest movements
- Current investments +€31,131
up €31,131 (+15.6%), from €200,000 to €231,131
- Cash +€18,380
up €18,380 (+7.2%), from €256,950 to €275,330
mainly Net result for the year (+€143,264) and Tax, wage and social debts (+€25,274)
- Receivables within one year -€9,951
down €9,951 (-4.8%), from €208,797 to €198,846
of which Trade receivables: -€8,119
- Deferred charges and accrued income +€9,517
up €9,517 (+67.2%), from €14,165 to €23,681
- Reserves +€67,200
up €67,200 (+12.1%), from €556,860 to €624,060
- Debts after one year -€36,259
down €36,259 (-45.9%), from €79,047 to €42,788
- Tax, wage and social debts +€25,274
up €25,274 (+73.5%), from €34,364 to €59,637
of which Taxes: +€25,075
- Accrued charges and deferred income +€20,111
up €20,111 (+169.4%), from €11,869 to €31,979
- Current portion of long-term debt -€11,615
down €11,615 (-19.9%), from €58,319 to €46,704
- Staff costs -€8,466
down €8,466 (-11.6%), from €73,106 to €64,640
- Taxes +€6,489
up €6,489 (+10.2%), from €63,543 to €70,032
- Financial income +€5,271
up €5,271 (+116.5%), from €4,524 to €9,795
- Depreciation -€3,372
down €3,372 (-14.9%), from €22,645 to €19,272
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 | €771,835 | €826,789 | +€54,955 | +7.1% |
| Fixed assets | 21/28 | €91,924 | €97,801 | +€5,878 | +6.4% |
| Tangible fixed assets | 22/27 | €91,924 | €97,801 | +€5,878 | +6.4% |
| Land and buildings | 22 | €82,692 | €72,707 | -€9,984 | -12.1% |
| Plant, machinery and equipment | 23 | €9,232 | €25,094 | +€15,862 | +171.8% |
| Current assets | 29/58 | €679,911 | €728,988 | +€49,077 | +7.2% |
| Amounts receivable within one year | 40/41 | €208,797 | €198,846 | -€9,951 | -4.8% |
| Trade receivables | 40 | €13,705 | €5,586 | -€8,119 | -59.2% |
| Other amounts receivable | 41 | €195,091 | €193,260 | -€1,832 | -0.9% |
| Current investments | 50/53 | €200,000 | €231,131 | +€31,131 | +15.6% |
| Cash at bank and in hand | 54/58 | €256,950 | €275,330 | +€18,380 | +7.2% |
| Deferred charges and accrued income | 490/1 | €14,165 | €23,681 | +€9,517 | +67.2% |
| Total equity and liabilities | 10/49 | €771,835 | €826,789 | +€54,955 | +7.1% |
| Equity | 10/15 | €572,257 | €639,521 | +€67,264 | +11.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €556,860 | €624,060 | +€67,200 | +12.1% |
| Distributable reserves | 133 | €556,860 | €624,060 | +€67,200 | +12.1% |
| Profit (loss) carried forward | 14 | €2,997 | €3,061 | +€64 | +2.2% |
| Amounts payable | 17/49 | €199,578 | €187,268 | -€12,310 | -6.2% |
| Amounts payable after more than one year | 17 | €79,047 | €42,788 | -€36,259 | -45.9% |
| Financial debts | 170/4 | €79,047 | €42,788 | -€36,259 | -45.9% |
| Amounts payable within one year | 42/48 | €108,662 | €112,501 | +€3,838 | +3.5% |
| Current portion of amounts payable after more than one year | 42 | €58,319 | €46,704 | -€11,615 | -19.9% |
| Trade debts | 44 | €4,759 | €6,160 | +€1,401 | +29.4% |
| Suppliers | 440/4 | €4,759 | €6,160 | +€1,401 | +29.4% |
| Taxes, remuneration and social security | 45 | €34,364 | €59,637 | +€25,274 | +73.5% |
| Taxes | 450/3 | €29,699 | €54,774 | +€25,075 | +84.4% |
| Remuneration and social security | 454/9 | €4,664 | €4,863 | +€199 | +4.3% |
| Other amounts payable | 47/48 | €11,222 | - | -€11,222 | |
| Accrued charges and deferred income | 492/3 | €11,869 | €31,979 | +€20,111 | +169.4% |
| Remuneration, social security and pensions | 62 | €73,106 | €64,640 | -€8,466 | -11.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,645 | €19,272 | -€3,372 | -14.9% |
| Other operating charges | 640/8 | €1,829 | €1,937 | +€108 | +5.9% |
| Gross operating margin | 9900 | €292,600 | €295,104 | +€2,504 | +0.9% |
| Operating profit (loss) | 9901 | €195,021 | €209,255 | +€14,234 | +7.3% |
| Financial income | 75/76B | €4,524 | €9,795 | +€5,271 | +116.5% |
| Recurring financial income | 75 | €4,524 | €9,795 | +€5,271 | +116.5% |
| Financial charges | 65/66B | €6,208 | €5,754 | -€455 | -7.3% |
| Recurring financial charges | 65 | €6,208 | €5,754 | -€455 | -7.3% |
| Profit (loss) for the period before taxes | 9903 | €193,337 | €213,296 | +€19,960 | +10.3% |
| Income taxes | 67/77 | €63,543 | €70,032 | +€6,489 | +10.2% |
| Profit (loss) for the period | 9904 | €129,794 | €143,264 | +€13,471 | +10.4% |
| Profit (loss) for the period to be appropriated | 9905 | €129,794 | €143,264 | +€13,471 | +10.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.