GYP DESIGN: 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 DESIGN
Largest movements
- Deferred charges and accrued income -€5,466
down €5,466 (-73.9%), from €7,400 to €1,933
- Cash -€1,277
down €1,277 (-54.3%), from €2,352 to €1,075
mainly Net result for the year (-€6,299) and Tax, wage and social debts (-€2,741)
- Receivables within one year -€567
down €567 (-5.8%), from €9,809 to €9,242
of which Trade receivables: -€1,171
- Profit (loss) carried forward -€4,439
down €4,439 (-117%), from -€3,804 to -€8,243
- Tax, wage and social debts -€2,741
down €2,741 (-90.4%), from €3,032 to €291
of which Taxes: -€1,372
- Trade debts +€1,912
up €1,912 (+615%), from €311 to €2,222
- Reserves -€1,860
down €1,860 (-6.4%), from €28,955 to €27,095
- Gross operating margin +€1,206
up €1,206 (+27.6%), from -€4,373 to -€3,167
- Financial charges +€670
up €670 (+37.2%), from €1,800 to €2,470
- Other operating charges +€199
up €199 (+20.9%), from €951 to €1,150
- Taxes +€157
up €157 (+117%), from €134 to €291
- Financial income -€65
down €65 (-7.7%), from €844 to €779
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 | €49,560 | €42,250 | -€7,310 | -14.7% |
| Current assets | 29/58 | €49,560 | €42,250 | -€7,310 | -14.7% |
| Amounts receivable after more than one year | 29 | €30,000 | €30,000 | = | 0.0% |
| Other amounts receivable | 291 | €30,000 | €30,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €9,809 | €9,242 | -€567 | -5.8% |
| Trade receivables | 40 | €9,242 | €8,071 | -€1,171 | -12.7% |
| Other amounts receivable | 41 | €567 | €1,171 | +€604 | +107% |
| Cash at bank and in hand | 54/58 | €2,352 | €1,075 | -€1,277 | -54.3% |
| Deferred charges and accrued income | 490/1 | €7,400 | €1,933 | -€5,466 | -73.9% |
| Total equity and liabilities | 10/49 | €49,560 | €42,250 | -€7,310 | -14.7% |
| Equity | 10/15 | €37,551 | €31,252 | -€6,299 | -16.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €28,955 | €27,095 | -€1,860 | -6.4% |
| Distributable reserves | 133 | €28,955 | €27,095 | -€1,860 | -6.4% |
| Profit (loss) carried forward | 14 | -€3,804 | -€8,243 | -€4,439 | -117% |
| Amounts payable | 17/49 | €12,010 | €10,998 | -€1,011 | -8.4% |
| Amounts payable within one year | 42/48 | €12,010 | €10,998 | -€1,011 | -8.4% |
| Trade debts | 44 | €311 | €2,222 | +€1,912 | +615% |
| Suppliers | 440/4 | €311 | €2,222 | +€1,912 | +615% |
| Taxes, remuneration and social security | 45 | €3,032 | €291 | -€2,741 | -90.4% |
| Taxes | 450/3 | €1,662 | €291 | -€1,372 | -82.5% |
| Remuneration and social security | 454/9 | €1,369 | €0 | -€1,369 | -100% |
| Other amounts payable | 47/48 | €8,667 | €8,486 | -€182 | -2.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €951 | €1,150 | +€199 | +20.9% |
| Gross operating margin | 9900 | -€4,373 | -€3,167 | +€1,206 | +27.6% |
| Operating profit (loss) | 9901 | -€5,324 | -€4,317 | +€1,007 | +18.9% |
| Financial income | 75/76B | €844 | €779 | -€65 | -7.7% |
| Recurring financial income | 75 | €844 | €779 | -€65 | -7.7% |
| Financial charges | 65/66B | €1,800 | €2,470 | +€670 | +37.2% |
| Recurring financial charges | 65 | €1,800 | €2,470 | +€670 | +37.2% |
| Profit (loss) for the period before taxes | 9903 | -€6,280 | -€6,008 | +€272 | +4.3% |
| Income taxes | 67/77 | €134 | €291 | +€157 | +117% |
| Profit (loss) for the period | 9904 | -€6,414 | -€6,299 | +€115 | +1.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,414 | -€6,299 | +€115 | +1.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.