GYPROASTUR: 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.
GYPROASTUR
Largest movements
- Receivables after one year +€33,734
new in 2025: €33,734
- Receivables within one year -€15,135
down €15,135 (-22.8%), from €66,396 to €51,261
of which Other amounts receivable: -€35,496
- Cash +€6,004
up €6,004 (+914%), from €657 to €6,661
mainly Tax, wage and social debts (+€28,017) and Net result for the year (+€24,506)
- Trade debts -€29,108
no longer reported in 2025 (was €29,108)
- Tax, wage and social debts +€28,017
up €28,017 (+835%), from €3,354 to €31,371
of which Remuneration and social security: +€19,647
- Profit (loss) carried forward +€24,506
up €24,506 (+67.9%), from €36,077 to €60,583
- Current portion of long-term debt +€1,093
new in 2025: €1,093
- Gross operating margin +€44,842
up €44,842, from -€9,846 to €34,996
- Taxes +€5,090
up €5,090, from -€285 to €4,804
- Financial charges +€3,328
up €3,328 (+360%), from €923 to €4,251
- Financial income -€1,610
down €1,610 (-99.4%), from €1,621 to €10
- Depreciation +€750
up €750 (+141%), from €530 to €1,280
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 | €69,638 | €94,147 | +€24,509 | +35.2% |
| Fixed assets | 21/28 | €2,585 | €2,305 | -€280 | -10.8% |
| Tangible fixed assets | 22/27 | €2,585 | €2,305 | -€280 | -10.8% |
| Plant, machinery and equipment | 23 | €921 | €1,391 | +€470 | +51.0% |
| Furniture and vehicles | 24 | €1,664 | €914 | -€750 | -45.1% |
| Current assets | 29/58 | €67,053 | €91,842 | +€24,789 | +37.0% |
| Amounts receivable after more than one year | 29 | - | €33,734 | +€33,734 | |
| Other amounts receivable | 291 | - | €33,734 | +€33,734 | |
| Amounts receivable within one year | 40/41 | €66,396 | €51,261 | -€15,135 | -22.8% |
| Trade receivables | 40 | €29,768 | €50,129 | +€20,361 | +68.4% |
| Other amounts receivable | 41 | €36,628 | €1,132 | -€35,496 | -96.9% |
| Cash at bank and in hand | 54/58 | €657 | €6,661 | +€6,004 | +914% |
| Deferred charges and accrued income | 490/1 | - | €185 | +€185 | |
| Total equity and liabilities | 10/49 | €69,638 | €94,147 | +€24,509 | +35.2% |
| Equity | 10/15 | €37,177 | €61,683 | +€24,506 | +65.9% |
| Contributions | 10/11 | €1,100 | €1,100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,077 | €60,583 | +€24,506 | +67.9% |
| Amounts payable | 17/49 | €32,462 | €32,465 | +€3 | 0.0% |
| Amounts payable within one year | 42/48 | €32,462 | €32,465 | +€3 | 0.0% |
| Current portion of amounts payable after more than one year | 42 | - | €1,093 | +€1,093 | |
| Trade debts | 44 | €29,108 | - | -€29,108 | |
| Suppliers | 440/4 | €29,108 | - | -€29,108 | |
| Taxes, remuneration and social security | 45 | €3,354 | €31,371 | +€28,017 | +835% |
| Taxes | 450/3 | €3,354 | €11,724 | +€8,370 | +250% |
| Remuneration and social security | 454/9 | - | €19,647 | +€19,647 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €530 | €1,280 | +€750 | +141% |
| Other operating charges | 640/8 | - | €165 | +€165 | |
| Gross operating margin | 9900 | -€9,846 | €34,996 | +€44,842 | |
| Operating profit (loss) | 9901 | -€10,376 | €33,551 | +€43,927 | |
| Financial income | 75/76B | €1,621 | €10 | -€1,610 | -99.4% |
| Recurring financial income | 75 | €1,621 | €10 | -€1,610 | -99.4% |
| Financial charges | 65/66B | €923 | €4,251 | +€3,328 | +360% |
| Recurring financial charges | 65 | €923 | €4,251 | +€3,328 | +360% |
| Profit (loss) for the period before taxes | 9903 | -€9,679 | €29,310 | +€38,989 | |
| Income taxes | 67/77 | -€285 | €4,804 | +€5,090 | |
| Profit (loss) for the period | 9904 | -€9,393 | €24,506 | +€33,899 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,393 | €24,506 | +€33,899 |
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 25 October 2026 via checked.be.