GYPROBRAZ: 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.
GYPROBRAZ
Largest movements
- Receivables within one year +€16,394
up €16,394 (+17.4%), from €94,093 to €110,487
of which Trade receivables: +€12,544
- Profit (loss) carried forward +€13,415
up €13,415 (+30.7%), from €43,649 to €57,064
- Short-term financial debts +€2,509
up €2,509 (+364.7%), from €688 to €3,197
- Financial income +€5,722
up €5,722 (+11444.0%), from €50 to €5,772
- Taxes -€2,524
no longer reported in 2024 (was €2,524)
- Gross operating margin -€1,560
down €1,560 (-14.0%), from €11,161 to €9,601
- Other operating charges +€701
up €701 (+108.2%), from €648 to €1,349
- Financial charges -€153
down €153 (-26.9%), from €568 to €415
From the 2023 result to the 2024 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.
Cash bridge derived
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 | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €94,546 | €110,746 | +€16,200 | +17.1% |
| Fixed assets | 21/28 | €453 | €259 | -€194 | -42.8% |
| Tangible fixed assets | 22/27 | €453 | €259 | -€194 | -42.8% |
| Furniture and vehicles | 24 | €453 | €259 | -€194 | -42.8% |
| Current assets | 29/58 | €94,093 | €110,487 | +€16,394 | +17.4% |
| Amounts receivable within one year | 40/41 | €94,093 | €110,487 | +€16,394 | +17.4% |
| Trade receivables | 40 | - | €12,544 | +€12,544 | |
| Other amounts receivable | 41 | €94,093 | €97,943 | +€3,850 | +4.1% |
| Total equity and liabilities | 10/49 | €94,546 | €110,746 | +€16,200 | +17.1% |
| Equity | 10/15 | €55,617 | €69,032 | +€13,415 | +24.1% |
| Contributions | 10/11 | €10,108 | €10,108 | = | 0.0% |
| Capital | 10 | €10,108 | €10,108 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €8,492 | €8,492 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €43,649 | €57,064 | +€13,415 | +30.7% |
| Amounts payable | 17/49 | €38,929 | €41,714 | +€2,785 | +7.2% |
| Amounts payable within one year | 42/48 | €38,929 | €41,714 | +€2,785 | +7.2% |
| Financial debts | 43 | €688 | €3,197 | +€2,509 | +364.7% |
| Credit institutions | 430/8 | €688 | €3,197 | +€2,509 | +364.7% |
| Trade debts | 44 | €38,241 | €38,517 | +€276 | +0.7% |
| Suppliers | 440/4 | €38,241 | €38,517 | +€276 | +0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €129 | €194 | +€65 | +50.4% |
| Other operating charges | 640/8 | €648 | €1,349 | +€701 | +108.2% |
| Gross operating margin | 9900 | €11,161 | €9,601 | -€1,560 | -14.0% |
| Operating profit (loss) | 9901 | €10,384 | €8,058 | -€2,326 | -22.4% |
| Financial income | 75/76B | €50 | €5,772 | +€5,722 | +11444.0% |
| Recurring financial income | 75 | €50 | €5,772 | +€5,722 | +11444.0% |
| Financial charges | 65/66B | €568 | €415 | -€153 | -26.9% |
| Recurring financial charges | 65 | €568 | €415 | -€153 | -26.9% |
| Profit (loss) for the period before taxes | 9903 | €9,866 | €13,415 | +€3,549 | +36.0% |
| Income taxes | 67/77 | €2,524 | - | -€2,524 | |
| Profit (loss) for the period | 9904 | €7,342 | €13,415 | +€6,073 | +82.7% |
| Profit (loss) for the period to be appropriated | 9905 | €7,342 | €13,415 | +€6,073 | +82.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.