GYP: 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.
GYP
Largest movements
- Receivables within one year -€45,741
down €45,741 (-14.1%), from €323,650 to €277,909
of which Other amounts receivable: -€105,741
- Reserves -€43,817
down €43,817 (-10.5%), from €415,954 to €372,138
of which Distributable reserves: -€43,817
- Purchases and services +€71,113
new in 2025: €71,113
- Write-downs -€17,621
down €17,621 (-100%), from €17,621 to €0
- Financial income -€5,560
down €5,560 (-16.2%), from €34,247 to €28,687
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 | €486,674 | €438,716 | -€47,959 | -9.9% |
| Formation expenses | 20 | €0 | - | = | |
| Current assets | 29/58 | €486,674 | €438,716 | -€47,959 | -9.9% |
| Stocks and contracts in progress | 3 | €154,762 | €154,762 | = | 0.0% |
| Stocks | 30/36 | €154,762 | €154,762 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €323,650 | €277,909 | -€45,741 | -14.1% |
| Trade receivables | 40 | - | €60,000 | +€60,000 | |
| Other amounts receivable | 41 | €323,650 | €217,909 | -€105,741 | -32.7% |
| Cash at bank and in hand | 54/58 | €47 | €5 | -€42 | -89.6% |
| Deferred charges and accrued income | 490/1 | €8,216 | €6,039 | -€2,176 | -26.5% |
| Total equity and liabilities | 10/49 | €486,674 | €438,716 | -€47,959 | -9.9% |
| Equity | 10/15 | €478,944 | €435,127 | -€43,817 | -9.1% |
| Contributions | 10/11 | €62,989 | €62,989 | = | 0.0% |
| Capital | 10 | €62,989 | €62,989 | = | 0.0% |
| Issued capital | 100 | €62,989 | €62,989 | = | 0.0% |
| Reserves | 13 | €415,954 | €372,138 | -€43,817 | -10.5% |
| Non-distributable reserves | 130/1 | €6,299 | €6,299 | = | 0.0% |
| Legal reserve | 130 | €6,299 | €6,299 | = | 0.0% |
| Distributable reserves | 133 | €409,656 | €365,839 | -€43,817 | -10.7% |
| Amounts payable | 17/49 | €7,731 | €3,588 | -€4,142 | -53.6% |
| Amounts payable within one year | 42/48 | €7,731 | €3,390 | -€4,341 | -56.1% |
| Trade debts | 44 | €6,704 | €3,390 | -€3,314 | -49.4% |
| Suppliers | 440/4 | €6,704 | €3,390 | -€3,314 | -49.4% |
| Taxes, remuneration and social security | 45 | €1,027 | €0 | -€1,027 | -100% |
| Taxes | 450/3 | €1,027 | €0 | -€1,027 | -100% |
| Accrued charges and deferred income | 492/3 | €0 | €198 | +€198 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €71,113 | +€71,113 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €157 | €0 | -€157 | -100% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €17,621 | €0 | -€17,621 | -100% |
| Other operating charges | 640/8 | €1,857 | €1,316 | -€540 | -29.1% |
| Gross operating margin | 9900 | -€71,059 | -€70,674 | +€385 | +0.5% |
| Operating profit (loss) | 9901 | -€90,693 | -€71,991 | +€18,703 | +20.6% |
| Financial income | 75/76B | €34,247 | €28,687 | -€5,560 | -16.2% |
| Recurring financial income | 75 | €34,247 | €28,687 | -€5,560 | -16.2% |
| Financial charges | 65/66B | €216 | €513 | +€298 | +138% |
| Recurring financial charges | 65 | €216 | €513 | +€298 | +138% |
| Profit (loss) for the period before taxes | 9903 | -€56,661 | -€43,817 | +€12,845 | +22.7% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€56,661 | -€43,817 | +€12,845 | +22.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€56,661 | -€43,817 | +€12,845 | +22.7% |
Source: filed annual accounts (NBB), financial years ended 30 December 2024 and 30 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.