GYP UNIVERSE: what changed
GYP UNIVERSE
Largest movements
- Receivables within one year +€2,958
up €2,958 (+49.4%), from €5,992 to €8,950
of which Trade receivables: +€3,487
- Stocks and contracts +€2,498
up €2,498 (+73.4%), from €3,404 to €5,901
- Deferred charges and accrued income -€238
no longer reported in 2025 (was €238)
- Short-term financial debts +€4,344
up €4,344 (+27.5%), from €15,775 to €20,119
- Trade debts -€2,612
down €2,612 (-33.8%), from €7,729 to €5,117
- Other debts +€1,841
up €1,841 (+41.9%), from €4,393 to €6,235
- Profit (loss) carried forward +€821
up €821 (+3.3%), from -€24,839 to -€24,019
- Tax, wage and social debts +€700
up €700 (+140%), from €500 to €1,200
- Gross operating margin +€6,875
up €6,875 (+201%), from €3,415 to €10,290
- Taxes -€1,669
down €1,669 (-58.0%), from €2,880 to €1,210
- Financial income -€524
down €524 (-98.7%), from €531 to €7
- Other operating charges -€302
down €302 (-15.8%), from €1,907 to €1,605
- Financial charges +€140
up €140 (+2.6%), from €5,446 to €5,586
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts. So the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €13,435 | €18,529 | +€5,094 | +37.9% |
| Fixed assets | 21/28 | €3,802 | €3,678 | -€125 | -3.3% |
| Tangible fixed assets | 22/27 | €2,647 | €2,523 | -€125 | -4.7% |
| Furniture and vehicles | 24 | €1,241 | €574 | -€667 | -53.7% |
| Other tangible fixed assets | 26 | €1,406 | €1,949 | +€542 | +38.6% |
| Financial fixed assets | 28 | €1,155 | €1,155 | = | 0.0% |
| Current assets | 29/58 | €9,633 | €14,851 | +€5,218 | +54.2% |
| Stocks and contracts in progress | 3 | €3,404 | €5,901 | +€2,498 | +73.4% |
| Stocks | 30/36 | €3,404 | €5,901 | +€2,498 | +73.4% |
| Amounts receivable within one year | 40/41 | €5,992 | €8,950 | +€2,958 | +49.4% |
| Trade receivables | 40 | €4,729 | €8,216 | +€3,487 | +73.7% |
| Other amounts receivable | 41 | €1,262 | €734 | -€529 | -41.9% |
| Deferred charges and accrued income | 490/1 | €238 | - | -€238 | |
| Total equity and liabilities | 10/49 | €13,435 | €18,529 | +€5,094 | +37.9% |
| Equity | 10/15 | -€14,963 | -€14,142 | +€821 | +5.5% |
| Contributions | 10/11 | €7,200 | €7,200 | = | 0.0% |
| Reserves | 13 | €2,677 | €2,677 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €817 | €817 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,839 | -€24,019 | +€821 | +3.3% |
| Amounts payable | 17/49 | €28,398 | €32,671 | +€4,273 | +15.0% |
| Amounts payable within one year | 42/48 | €28,398 | €32,671 | +€4,273 | +15.0% |
| Financial debts | 43 | €15,775 | €20,119 | +€4,344 | +27.5% |
| Credit institutions | 430/8 | €15,775 | €20,119 | +€4,344 | +27.5% |
| Trade debts | 44 | €7,729 | €5,117 | -€2,612 | -33.8% |
| Suppliers | 440/4 | €7,729 | €5,117 | -€2,612 | -33.8% |
| Taxes, remuneration and social security | 45 | €500 | €1,200 | +€700 | +140% |
| Taxes | 450/3 | €500 | €1,200 | +€700 | +140% |
| Other amounts payable | 47/48 | €4,393 | €6,235 | +€1,841 | +41.9% |
| Non-recurring operating income | 76A | €10,369 | - | -€10,369 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €948 | €1,075 | +€126 | +13.3% |
| Other operating charges | 640/8 | €1,907 | €1,605 | -€302 | -15.8% |
| Gross operating margin | 9900 | €3,415 | €10,290 | +€6,875 | +201% |
| Operating profit (loss) | 9901 | €559 | €7,610 | +€7,051 | +1,262% |
| Financial income | 75/76B | €531 | €7 | -€524 | -98.7% |
| Recurring financial income | 75 | €531 | €7 | -€524 | -98.7% |
| Financial charges | 65/66B | €5,446 | €5,586 | +€140 | +2.6% |
| Recurring financial charges | 65 | €5,446 | €5,586 | +€140 | +2.6% |
| Profit (loss) for the period before taxes | 9903 | -€4,356 | €2,031 | +€6,388 | |
| Income taxes | 67/77 | €2,880 | €1,210 | -€1,669 | -58.0% |
| Profit (loss) for the period | 9904 | -€7,236 | €821 | +€8,057 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,236 | €821 | +€8,057 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.