Gypmar: 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.
Gypmar
Largest movements
- Cash -€13,540
down €13,540 (-46.2%), from €29,292 to €15,751
mainly Other debts (-€6,555) and Net result for the year (-€4,719)
- Receivables within one year +€3,625
up €3,625 (+292%), from €1,243 to €4,868
of which Other amounts receivable: +€4,023
- Tangible fixed assets -€3,111
down €3,111 (-52.9%), from €5,886 to €2,775
of which Furniture and vehicles: -€2,431
- Deferred charges and accrued income +€449
up €449 (+126%), from €357 to €806
- Other debts -€6,555
down €6,555 (-40.5%), from €16,170 to €9,615
- Profit (loss) carried forward -€4,719
new in 2025: -€4,719
- Tax, wage and social debts -€2,007
down €2,007 (-31.6%), from €6,345 to €4,338
- Trade debts +€704
up €704 (+87.7%), from €803 to €1,507
- Gross operating margin -€22,266
down €22,266 (-93.5%), from €23,806 to €1,540
- Taxes -€4,152
down €4,152 (-95.7%), from €4,338 to €186
- Depreciation -€823
down €823 (-20.9%), from €3,934 to €3,111
- Financial charges -€450
down €450 (-22.0%), from €2,042 to €1,592
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 | €43,778 | €31,201 | -€12,577 | -28.7% |
| Fixed assets | 21/28 | €5,886 | €2,775 | -€3,111 | -52.9% |
| Tangible fixed assets | 22/27 | €5,886 | €2,775 | -€3,111 | -52.9% |
| Land and buildings | 22 | €1,226 | €546 | -€679 | -55.4% |
| Furniture and vehicles | 24 | €4,660 | €2,229 | -€2,431 | -52.2% |
| Current assets | 29/58 | €37,892 | €28,426 | -€9,466 | -25.0% |
| Stocks and contracts in progress | 3 | €7,000 | €7,000 | = | 0.0% |
| Stocks | 30/36 | €7,000 | €7,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,243 | €4,868 | +€3,625 | +292% |
| Trade receivables | 40 | €586 | €188 | -€398 | -67.9% |
| Other amounts receivable | 41 | €657 | €4,680 | +€4,023 | +613% |
| Cash at bank and in hand | 54/58 | €29,292 | €15,751 | -€13,540 | -46.2% |
| Deferred charges and accrued income | 490/1 | €357 | €806 | +€449 | +126% |
| Total equity and liabilities | 10/49 | €43,778 | €31,201 | -€12,577 | -28.7% |
| Equity | 10/15 | €20,460 | €15,741 | -€4,719 | -23.1% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€4,719 | -€4,719 | |
| Amounts payable | 17/49 | €23,318 | €15,460 | -€7,858 | -33.7% |
| Amounts payable within one year | 42/48 | €23,318 | €15,460 | -€7,858 | -33.7% |
| Trade debts | 44 | €803 | €1,507 | +€704 | +87.7% |
| Suppliers | 440/4 | €803 | €1,507 | +€704 | +87.7% |
| Taxes, remuneration and social security | 45 | €6,345 | €4,338 | -€2,007 | -31.6% |
| Taxes | 450/3 | €6,345 | €4,338 | -€2,007 | -31.6% |
| Other amounts payable | 47/48 | €16,170 | €9,615 | -€6,555 | -40.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,934 | €3,111 | -€823 | -20.9% |
| Other operating charges | 640/8 | €1,235 | €1,369 | +€135 | +10.9% |
| Gross operating margin | 9900 | €23,806 | €1,540 | -€22,266 | -93.5% |
| Operating profit (loss) | 9901 | €18,637 | -€2,940 | -€21,577 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -96.7% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -96.7% |
| Financial charges | 65/66B | €2,042 | €1,592 | -€450 | -22.0% |
| Recurring financial charges | 65 | €2,042 | €1,592 | -€450 | -22.0% |
| Profit (loss) for the period before taxes | 9903 | €16,595 | -€4,533 | -€21,128 | |
| Income taxes | 67/77 | €4,338 | €186 | -€4,152 | -95.7% |
| Profit (loss) for the period | 9904 | €12,257 | -€4,719 | -€16,976 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,257 | -€4,719 | -€16,976 |
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 22 October 2026 via checked.be.