GYNSEN: 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.
GYNSEN
Largest movements
- Deferred charges and accrued income -€149,296
down €149,296 (-99.0%), from €150,863 to €1,567
- Cash +€90,179
up €90,179 (+517%), from €17,442 to €107,621
mainly Deferred charges and accrued income (+€149,296) and Net result for the year (+€80,584)
- Tangible fixed assets +€35,000
up €35,000 (+16.9%), from €207,498 to €242,498
of which Plant, machinery and equipment: +€19,638
- Intangible fixed assets +€9,253
new in 2025: €9,253
- Profit (loss) carried forward +€80,584
up €80,584 (+201%), from €40,005 to €120,589
- Accrued charges and deferred income -€56,962
down €56,962 (-53.2%), from €107,001 to €50,039
- Debts after one year -€47,599
down €47,599 (-40.5%), from €117,631 to €70,032
- Tax, wage and social debts +€12,505
up €12,505 (+73.5%), from €17,022 to €29,527
of which Taxes: +€15,873
- Gross operating margin +€20,703
up €20,703 (+11.1%), from €187,310 to €208,013
- Taxes +€15,231
up €15,231 (+127%), from €11,966 to €27,197
- Staff costs -€11,894
down €11,894 (-16.6%), from €71,825 to €59,931
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 | €385,374 | €370,698 | -€14,676 | -3.8% |
| Fixed assets | 21/28 | €207,646 | €251,899 | +€44,253 | +21.3% |
| Intangible fixed assets | 21 | - | €9,253 | +€9,253 | |
| Tangible fixed assets | 22/27 | €207,498 | €242,498 | +€35,000 | +16.9% |
| Plant, machinery and equipment | 23 | €203,585 | €223,223 | +€19,638 | +9.6% |
| Furniture and vehicles | 24 | €2,108 | €4,755 | +€2,647 | +126% |
| Other tangible fixed assets | 26 | €1,805 | €14,520 | +€12,715 | +704% |
| Financial fixed assets | 28 | €148 | €148 | = | 0.0% |
| Current assets | 29/58 | €177,728 | €118,799 | -€58,929 | -33.2% |
| Amounts receivable within one year | 40/41 | €9,423 | €9,611 | +€188 | +2.0% |
| Other amounts receivable | 41 | €9,423 | €9,611 | +€188 | +2.0% |
| Cash at bank and in hand | 54/58 | €17,442 | €107,621 | +€90,179 | +517% |
| Deferred charges and accrued income | 490/1 | €150,863 | €1,567 | -€149,296 | -99.0% |
| Total equity and liabilities | 10/49 | €385,374 | €370,698 | -€14,676 | -3.8% |
| Equity | 10/15 | €90,745 | €171,329 | +€80,584 | +88.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €44,540 | €44,540 | = | 0.0% |
| Non-distributable reserves | 130/1 | €44,540 | €44,540 | = | 0.0% |
| Reserves not available under the articles | 1311 | €44,540 | €44,540 | = | 0.0% |
| Profit (loss) carried forward | 14 | €40,005 | €120,589 | +€80,584 | +201% |
| Amounts payable | 17/49 | €294,629 | €199,369 | -€95,260 | -32.3% |
| Amounts payable after more than one year | 17 | €117,631 | €70,032 | -€47,599 | -40.5% |
| Financial debts | 170/4 | €117,631 | €70,032 | -€47,599 | -40.5% |
| Amounts payable within one year | 42/48 | €69,997 | €79,298 | +€9,301 | +13.3% |
| Current portion of amounts payable after more than one year | 42 | €49,329 | €47,599 | -€1,730 | -3.5% |
| Trade debts | 44 | €3,628 | €1,475 | -€2,153 | -59.3% |
| Suppliers | 440/4 | €3,628 | €1,475 | -€2,153 | -59.3% |
| Taxes, remuneration and social security | 45 | €17,022 | €29,527 | +€12,505 | +73.5% |
| Taxes | 450/3 | €5,966 | €21,839 | +€15,873 | +266% |
| Remuneration and social security | 454/9 | €11,056 | €7,688 | -€3,368 | -30.5% |
| Other amounts payable | 47/48 | €18 | €697 | +€679 | +3,772% |
| Accrued charges and deferred income | 492/3 | €107,001 | €50,039 | -€56,962 | -53.2% |
| Remuneration, social security and pensions | 62 | €71,825 | €59,931 | -€11,894 | -16.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,058 | €37,750 | -€308 | -0.8% |
| Other operating charges | 640/8 | €528 | €565 | +€37 | +7.0% |
| Gross operating margin | 9900 | €187,310 | €208,013 | +€20,703 | +11.1% |
| Operating profit (loss) | 9901 | €76,899 | €109,767 | +€32,868 | +42.7% |
| Financial income | 75/76B | €185 | €189 | +€4 | +2.2% |
| Recurring financial income | 75 | €185 | €189 | +€4 | +2.2% |
| Financial charges | 65/66B | €3,311 | €2,175 | -€1,136 | -34.3% |
| Recurring financial charges | 65 | €3,311 | €2,175 | -€1,136 | -34.3% |
| Profit (loss) for the period before taxes | 9903 | €73,773 | €107,781 | +€34,008 | +46.1% |
| Income taxes | 67/77 | €11,966 | €27,197 | +€15,231 | +127% |
| Profit (loss) for the period | 9904 | €61,807 | €80,584 | +€18,777 | +30.4% |
| Profit (loss) for the period to be appropriated | 9905 | €61,807 | €80,584 | +€18,777 | +30.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.