Gypin: 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.
Gypin
Largest movements
- Tangible fixed assets +€64,330
up €64,330 (+12.4%), from €519,484 to €583,814
of which Furniture and vehicles: +€52,420
- Receivables within one year +€41,280
up €41,280 (+16.9%), from €244,714 to €285,994
of which Other amounts receivable: +€42,910
- Profit (loss) carried forward +€76,532
up €76,532 (+45.2%), from €169,393 to €245,925
- Trade debts +€35,625
up €35,625 (+133%), from €26,828 to €62,453
- Other debts -€25,500
down €25,500 (-37.9%), from €67,371 to €41,871
- Short-term financial debts -€24,475
down €24,475 (-83.2%), from €29,402 to €4,927
- Debts after one year +€21,969
up €21,969 (+5.5%), from €397,802 to €419,771
- Gross operating margin +€39,142
up €39,142 (+29.3%), from €133,365 to €172,507
- Depreciation -€13,271
down €13,271 (-26.4%), from €50,207 to €36,936
- Taxes +€9,181
up €9,181 (+60.7%), from €15,117 to €24,298
- Financial charges +€4,517
up €4,517 (+34.7%), from €13,010 to €17,527
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €772,660 | €880,222 | +€107,562 | +13.9% |
| Fixed assets | 21/28 | €523,084 | €587,414 | +€64,330 | +12.3% |
| Tangible fixed assets | 22/27 | €519,484 | €583,814 | +€64,330 | +12.4% |
| Land and buildings | 22 | €416,954 | €427,353 | +€10,399 | +2.5% |
| Plant, machinery and equipment | 23 | €19,467 | €20,978 | +€1,511 | +7.8% |
| Furniture and vehicles | 24 | €83,063 | €135,483 | +€52,420 | +63.1% |
| Financial fixed assets | 28 | €3,600 | €3,600 | = | 0.0% |
| Current assets | 29/58 | €249,576 | €292,808 | +€43,232 | +17.3% |
| Amounts receivable within one year | 40/41 | €244,714 | €285,994 | +€41,280 | +16.9% |
| Trade receivables | 40 | €66,521 | €64,891 | -€1,630 | -2.5% |
| Other amounts receivable | 41 | €178,193 | €221,103 | +€42,910 | +24.1% |
| Deferred charges and accrued income | 490/1 | €4,862 | €6,814 | +€1,952 | +40.1% |
| Total equity and liabilities | 10/49 | €772,660 | €880,222 | +€107,562 | +13.9% |
| Equity | 10/15 | €177,453 | €266,385 | +€88,932 | +50.1% |
| Contributions | 10/11 | €6,200 | €18,600 | +€12,400 | +200% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | €169,393 | €245,925 | +€76,532 | +45.2% |
| Amounts payable | 17/49 | €595,207 | €613,837 | +€18,630 | +3.1% |
| Amounts payable after more than one year | 17 | €397,802 | €419,771 | +€21,969 | +5.5% |
| Financial debts | 170/4 | €397,802 | €419,771 | +€21,969 | +5.5% |
| Amounts payable within one year | 42/48 | €197,405 | €194,066 | -€3,339 | -1.7% |
| Current portion of amounts payable after more than one year | 42 | €64,187 | €65,400 | +€1,213 | +1.9% |
| Financial debts | 43 | €29,402 | €4,927 | -€24,475 | -83.2% |
| Credit institutions | 430/8 | €29,402 | €4,927 | -€24,475 | -83.2% |
| Trade debts | 44 | €26,828 | €62,453 | +€35,625 | +133% |
| Suppliers | 440/4 | €26,828 | €62,453 | +€35,625 | +133% |
| Taxes, remuneration and social security | 45 | €9,617 | €19,415 | +€9,798 | +102% |
| Taxes | 450/3 | €9,617 | €19,415 | +€9,798 | +102% |
| Other amounts payable | 47/48 | €67,371 | €41,871 | -€25,500 | -37.9% |
| Non-recurring operating income | 76A | - | €10,416 | +€10,416 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,207 | €36,936 | -€13,271 | -26.4% |
| Other operating charges | 640/8 | €3,118 | €3,214 | +€96 | +3.1% |
| Gross operating margin | 9900 | €133,365 | €172,507 | +€39,142 | +29.3% |
| Operating profit (loss) | 9901 | €80,040 | €132,357 | +€52,317 | +65.4% |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €13,010 | €17,527 | +€4,517 | +34.7% |
| Recurring financial charges | 65 | €13,010 | €17,527 | +€4,517 | +34.7% |
| Profit (loss) for the period before taxes | 9903 | €67,032 | €114,830 | +€47,798 | +71.3% |
| Income taxes | 67/77 | €15,117 | €24,298 | +€9,181 | +60.7% |
| Profit (loss) for the period | 9904 | €51,915 | €90,532 | +€38,617 | +74.4% |
| Profit (loss) for the period to be appropriated | 9905 | €51,915 | €90,532 | +€38,617 | +74.4% |
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 23 October 2026 via checked.be.