GYOZA: 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.
GYOZA
Largest movements
- Cash -€42,990
down €42,990 (-26.6%), from €161,455 to €118,465
mainly Contributions, distributions and other (-€136,549) and Investment in fixed assets (net) (-€27,392)
- Receivables within one year -€36,653
down €36,653 (-57.1%), from €64,186 to €27,532
of which Trade receivables: -€33,333
- Financial fixed assets +€25,000
new in 2025: €25,000
- Profit (loss) carried forward -€103,308
down €103,308 (-88.6%), from €116,549 to €13,241
- Tax, wage and social debts +€34,726
up €34,726 (+296%), from €11,736 to €46,461
- Other debts +€16,809
up €16,809 (+16.8%), from €100,000 to €116,809
- Trade debts -€3,738
down €3,738 (-89.9%), from €4,155 to €418
- Gross operating margin -€47,365
down €47,365 (-50.6%), from €93,649 to €46,283
- Taxes -€7,347
down €7,347 (-42.0%), from €17,502 to €10,155
- Financial income -€1,534
down €1,534 (-70.3%), from €2,183 to €649
- Depreciation -€1,327
down €1,327 (-33.3%), from €3,989 to €2,662
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 | €232,442 | €176,931 | -€55,511 | -23.9% |
| Fixed assets | 21/28 | €3,717 | €28,447 | +€24,730 | +665% |
| Tangible fixed assets | 22/27 | €3,717 | €3,447 | -€270 | -7.3% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €3,717 | €3,447 | -€270 | -7.3% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Financial fixed assets | 28 | - | €25,000 | +€25,000 | |
| Current assets | 29/58 | €228,725 | €148,484 | -€80,241 | -35.1% |
| Amounts receivable within one year | 40/41 | €64,186 | €27,532 | -€36,653 | -57.1% |
| Trade receivables | 40 | €56,020 | €22,688 | -€33,333 | -59.5% |
| Other amounts receivable | 41 | €8,166 | €4,845 | -€3,321 | -40.7% |
| Cash at bank and in hand | 54/58 | €161,455 | €118,465 | -€42,990 | -26.6% |
| Deferred charges and accrued income | 490/1 | €3,084 | €2,487 | -€597 | -19.4% |
| Total equity and liabilities | 10/49 | €232,442 | €176,931 | -€55,511 | -23.9% |
| Equity | 10/15 | €116,550 | €13,242 | -€103,308 | -88.6% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Profit (loss) carried forward | 14 | €116,549 | €13,241 | -€103,308 | -88.6% |
| Amounts payable | 17/49 | €115,891 | €163,689 | +€47,797 | +41.2% |
| Amounts payable within one year | 42/48 | €115,891 | €163,689 | +€47,797 | +41.2% |
| Trade debts | 44 | €4,155 | €418 | -€3,738 | -89.9% |
| Suppliers | 440/4 | €4,155 | €418 | -€3,738 | -89.9% |
| Taxes, remuneration and social security | 45 | €11,736 | €46,461 | +€34,726 | +296% |
| Taxes | 450/3 | €11,736 | €46,461 | +€34,726 | +296% |
| Other amounts payable | 47/48 | €100,000 | €116,809 | +€16,809 | +16.8% |
| Non-recurring operating income | 76A | €1,105 | €0 | -€1,105 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,989 | €2,662 | -€1,327 | -33.3% |
| Other operating charges | 640/8 | €740 | €582 | -€158 | -21.4% |
| Gross operating margin | 9900 | €93,649 | €46,283 | -€47,365 | -50.6% |
| Operating profit (loss) | 9901 | €88,919 | €43,040 | -€45,880 | -51.6% |
| Financial income | 75/76B | €2,183 | €649 | -€1,534 | -70.3% |
| Recurring financial income | 75 | €2,183 | €649 | -€1,534 | -70.3% |
| Financial charges | 65/66B | €299 | €293 | -€6 | -2.1% |
| Recurring financial charges | 65 | €299 | €293 | -€6 | -2.1% |
| Profit (loss) for the period before taxes | 9903 | €90,804 | €43,396 | -€47,407 | -52.2% |
| Income taxes | 67/77 | €17,502 | €10,155 | -€7,347 | -42.0% |
| Profit (loss) for the period | 9904 | €73,301 | €33,241 | -€40,060 | -54.7% |
| Profit (loss) for the period to be appropriated | 9905 | €73,301 | €33,241 | -€40,060 | -54.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.