GYPROARTE CONSTRUCT: 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.
GYPROARTE CONSTRUCT
Largest movements
- Receivables within one year -€23,928
down €23,928 (-38.2%), from €62,697 to €38,768
of which Trade receivables: -€25,042
- Cash +€1,333
up €1,333 (+18.4%), from €7,254 to €8,587
mainly Receivables within one year (+€23,928) and Net result for the year (+€6,840)
- Trade debts -€32,562
down €32,562 (-85.3%), from €38,176 to €5,614
- Profit (loss) carried forward +€6,840
up €6,840 (+40.8%), from €16,786 to €23,626
- Tax, wage and social debts +€3,127
up €3,127 (+326%), from €958 to €4,085
of which Remuneration and social security: +€4,001
- Staff costs +€23,584
new in 2025: €23,584
- Gross operating margin +€22,085
up €22,085 (+238%), from €9,267 to €31,351
- Financial charges -€570
down €570 (-48.5%), from €1,175 to €605
- Other operating charges -€368
down €368 (-53.3%), from €689 to €322
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 | €70,230 | €47,635 | -€22,595 | -32.2% |
| Fixed assets | 21/28 | €280 | €280 | = | 0.0% |
| Financial fixed assets | 28 | €280 | €280 | = | 0.0% |
| Current assets | 29/58 | €69,950 | €47,355 | -€22,595 | -32.3% |
| Amounts receivable within one year | 40/41 | €62,697 | €38,768 | -€23,928 | -38.2% |
| Trade receivables | 40 | €52,310 | €27,268 | -€25,042 | -47.9% |
| Other amounts receivable | 41 | €10,387 | €11,501 | +€1,113 | +10.7% |
| Cash at bank and in hand | 54/58 | €7,254 | €8,587 | +€1,333 | +18.4% |
| Total equity and liabilities | 10/49 | €70,230 | €47,635 | -€22,595 | -32.2% |
| Equity | 10/15 | €31,096 | €37,936 | +€6,840 | +22.0% |
| Contributions | 10/11 | €12,450 | €12,450 | = | 0.0% |
| 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 | €16,786 | €23,626 | +€6,840 | +40.8% |
| Amounts payable | 17/49 | €39,135 | €9,699 | -€29,436 | -75.2% |
| Amounts payable within one year | 42/48 | €39,135 | €9,699 | -€29,436 | -75.2% |
| Trade debts | 44 | €38,176 | €5,614 | -€32,562 | -85.3% |
| Suppliers | 440/4 | €38,176 | €5,614 | -€32,562 | -85.3% |
| Taxes, remuneration and social security | 45 | €958 | €4,085 | +€3,127 | +326% |
| Taxes | 450/3 | €874 | - | -€874 | |
| Remuneration and social security | 454/9 | €84 | €4,085 | +€4,001 | +4,746% |
| Non-recurring operating income | 76A | €8,107 | - | -€8,107 | |
| Remuneration, social security and pensions | 62 | - | €23,584 | +€23,584 | |
| Other operating charges | 640/8 | €689 | €322 | -€368 | -53.3% |
| Gross operating margin | 9900 | €9,267 | €31,351 | +€22,085 | +238% |
| Operating profit (loss) | 9901 | €8,577 | €7,446 | -€1,132 | -13.2% |
| Financial income | 75/76B | €8 | - | -€8 | |
| Recurring financial income | 75 | €8 | - | -€8 | |
| Financial charges | 65/66B | €1,175 | €605 | -€570 | -48.5% |
| Recurring financial charges | 65 | €1,175 | €605 | -€570 | -48.5% |
| Profit (loss) for the period before taxes | 9903 | €7,410 | €6,840 | -€570 | -7.7% |
| Profit (loss) for the period | 9904 | €7,410 | €6,840 | -€570 | -7.7% |
| Profit (loss) for the period to be appropriated | 9905 | €7,410 | €6,840 | -€570 | -7.7% |
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 20 October 2026 via checked.be.