GYNOBS - BAISY-THY: 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.
GYNOBS - BAISY-THY
Largest movements
- Cash +€196,332
up €196,332 (+159.6%), from €123,001 to €319,333
mainly Net result for the year (+€122,824) and Current investments (+€107,302)
- Current investments -€107,302
down €107,302 (-10.4%), from €1.0m to €924,605
- Tangible fixed assets -€53,266
down €53,266 (-18.7%), from €284,495 to €231,229
of which Furniture and vehicles: -€30,284
- Reserves +€122,824
up €122,824 (+16.7%), from €736,589 to €859,414
of which Distributable reserves: +€122,824
- Debts after one year -€50,882
down €50,882 (-35.8%), from €141,984 to €91,102
- Accrued charges and deferred income -€31,776
down €31,776 (-96.0%), from €33,095 to €1,319
- Trade debts +€23,538
up €23,538 (+2792.5%), from €843 to €24,381
of which Suppliers: +€15,138
- Financial charges -€32,794
down €32,794 (-90.1%), from €36,414 to €3,619
- Gross operating margin -€30,334
down €30,334 (-12.0%), from €252,605 to €222,271
- Financial income +€3,678
up €3,678 (+18.9%), from €19,506 to €23,184
- Taxes +€2,799
up €2,799 (+5.2%), from €53,426 to €56,225
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 | €1,841,330 | €1,900,928 | +€59,598 | +3.2% |
| Fixed assets | 21/28 | €562,176 | €508,910 | -€53,266 | -9.5% |
| Tangible fixed assets | 22/27 | €284,495 | €231,229 | -€53,266 | -18.7% |
| Land and buildings | 22 | €178,562 | €152,286 | -€26,277 | -14.7% |
| Plant, machinery and equipment | 23 | - | €988 | +€988 | |
| Furniture and vehicles | 24 | €78,083 | €47,799 | -€30,284 | -38.8% |
| Other tangible fixed assets | 26 | €27,850 | €30,156 | +€2,306 | +8.3% |
| Financial fixed assets | 28 | €277,681 | €277,681 | = | 0.0% |
| Current assets | 29/58 | €1,279,154 | €1,392,018 | +€112,865 | +8.8% |
| Amounts receivable within one year | 40/41 | €108,969 | €121,868 | +€12,898 | +11.8% |
| Other amounts receivable | 41 | €108,969 | €121,868 | +€12,898 | +11.8% |
| Current investments | 50/53 | €1,031,907 | €924,605 | -€107,302 | -10.4% |
| Cash at bank and in hand | 54/58 | €123,001 | €319,333 | +€196,332 | +159.6% |
| Deferred charges and accrued income | 490/1 | €15,276 | €26,212 | +€10,936 | +71.6% |
| Total equity and liabilities | 10/49 | €1,841,330 | €1,900,928 | +€59,598 | +3.2% |
| Equity | 10/15 | €922,509 | €1,045,334 | +€122,824 | +13.3% |
| Contributions | 10/11 | €185,920 | €185,920 | = | 0.0% |
| Reserves | 13 | €736,589 | €859,414 | +€122,824 | +16.7% |
| Non-distributable reserves | 130/1 | €18,592 | €18,592 | = | 0.0% |
| Reserves not available under the articles | 1311 | €18,592 | €18,592 | = | 0.0% |
| Distributable reserves | 133 | €717,997 | €840,822 | +€122,824 | +17.1% |
| Provisions and deferred taxes | 16 | €32,917 | €32,917 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €32,917 | €32,917 | = | 0.0% |
| Pensions and similar obligations | 160 | €32,917 | €32,917 | = | 0.0% |
| Amounts payable | 17/49 | €885,903 | €822,677 | -€63,226 | -7.1% |
| Amounts payable after more than one year | 17 | €141,984 | €91,102 | -€50,882 | -35.8% |
| Financial debts | 170/4 | €141,984 | €91,102 | -€50,882 | -35.8% |
| Amounts payable within one year | 42/48 | €710,823 | €730,255 | +€19,432 | +2.7% |
| Current portion of amounts payable after more than one year | 42 | €56,829 | €50,882 | -€5,947 | -10.5% |
| Trade debts | 44 | €843 | €24,381 | +€23,538 | +2792.5% |
| Suppliers | 440/4 | €843 | €15,981 | +€15,138 | +1795.9% |
| Bills of exchange payable | 441 | - | €8,400 | +€8,400 | |
| Taxes, remuneration and social security | 45 | €23,990 | €15,582 | -€8,407 | -35.0% |
| Taxes | 450/3 | €23,990 | €15,582 | -€8,407 | -35.0% |
| Other amounts payable | 47/48 | €629,161 | €639,410 | +€10,249 | +1.6% |
| Accrued charges and deferred income | 492/3 | €33,095 | €1,319 | -€31,776 | -96.0% |
| Non-recurring operating income | 76A | €180 | - | -€180 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €60,828 | €61,303 | +€475 | +0.8% |
| Other operating charges | 640/8 | €1,974 | €1,483 | -€491 | -24.9% |
| Gross operating margin | 9900 | €252,605 | €222,271 | -€30,334 | -12.0% |
| Operating profit (loss) | 9901 | €189,802 | €159,485 | -€30,317 | -16.0% |
| Financial income | 75/76B | €19,506 | €23,184 | +€3,678 | +18.9% |
| Recurring financial income | 75 | €19,506 | €23,184 | +€3,678 | +18.9% |
| Financial charges | 65/66B | €36,414 | €3,619 | -€32,794 | -90.1% |
| Recurring financial charges | 65 | €36,414 | €3,619 | -€32,794 | -90.1% |
| Profit (loss) for the period before taxes | 9903 | €172,894 | €179,049 | +€6,156 | +3.6% |
| Income taxes | 67/77 | €53,426 | €56,225 | +€2,799 | +5.2% |
| Profit (loss) for the period | 9904 | €119,468 | €122,824 | +€3,357 | +2.8% |
| Profit (loss) for the period to be appropriated | 9905 | €119,468 | €122,824 | +€3,357 | +2.8% |
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 4 October 2026 via checked.be.