GYPROCA: what changed
Two fiscal 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.
GYPROCA
Largest movements
- Receivables within one year +€26,064
up €26,064 (+37.8%), from €68,863 to €94,927
of which Trade receivables: +€29,286
- Cash +€24,823
up €24,823 (+29.9%), from €83,030 to €107,853
mainly Trade debts (+€27,705) and Depreciation (+€23,729)
- Tangible fixed assets -€21,729
down €21,729 (-44.5%), from €48,861 to €27,132
of which Furniture and vehicles: -€21,211
- Trade debts +€27,705
up €27,705 (+72.8%), from €38,071 to €65,776
- Debts after one year -€12,727
down €12,727 (-54.6%), from €23,312 to €10,585
- Reserves +€8,000
up €8,000 (+15.6%), from €51,354 to €59,354
of which Distributable reserves: +€8,000
- Other debts +€3,850
up €3,850 (+96.0%), from €4,009 to €7,858
- Tax, wage and social debts +€3,226
up €3,226 (+252.0%), from €1,280 to €4,506
of which Taxes: +€4,362
- Gross operating margin +€7,614
up €7,614 (+24.4%), from €31,156 to €38,770
- Financial charges -€6,358
down €6,358 (-76.2%), from €8,349 to €1,991
- Taxes +€3,771
up €3,771 (+2626.3%), from €144 to €3,915
- Depreciation +€1,946
up €1,946 (+8.9%), from €21,783 to €23,729
- Other operating charges -€1,125
down €1,125 (-69.6%), from €1,615 to €491
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.
Cash bridge derived
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 | €201,177 | €229,911 | +€28,734 | +14.3% |
| Fixed assets | 21/28 | €48,861 | €27,132 | -€21,729 | -44.5% |
| Tangible fixed assets | 22/27 | €48,861 | €27,132 | -€21,729 | -44.5% |
| Plant, machinery and equipment | 23 | €2,054 | €1,536 | -€518 | -25.2% |
| Furniture and vehicles | 24 | €46,807 | €25,596 | -€21,211 | -45.3% |
| Current assets | 29/58 | €152,316 | €202,779 | +€50,463 | +33.1% |
| Amounts receivable within one year | 40/41 | €68,863 | €94,927 | +€26,064 | +37.8% |
| Trade receivables | 40 | €57,806 | €87,092 | +€29,286 | +50.7% |
| Other amounts receivable | 41 | €11,056 | €7,834 | -€3,222 | -29.1% |
| Cash at bank and in hand | 54/58 | €83,030 | €107,853 | +€24,823 | +29.9% |
| Deferred charges and accrued income | 490/1 | €424 | - | -€424 | |
| Total equity and liabilities | 10/49 | €201,177 | €229,911 | +€28,734 | +14.3% |
| Equity | 10/15 | €119,792 | €128,437 | +€8,645 | +7.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €51,354 | €59,354 | +€8,000 | +15.6% |
| Tax-exempt reserves | 132 | €1,568 | €1,568 | = | 0.0% |
| Distributable reserves | 133 | €49,786 | €57,786 | +€8,000 | +16.1% |
| Profit (loss) carried forward | 14 | €48,439 | €49,084 | +€645 | +1.3% |
| Amounts payable | 17/49 | €81,385 | €101,474 | +€20,089 | +24.7% |
| Amounts payable after more than one year | 17 | €23,312 | €10,585 | -€12,727 | -54.6% |
| Financial debts | 170/4 | €23,312 | €10,585 | -€12,727 | -54.6% |
| Amounts payable within one year | 42/48 | €58,073 | €90,868 | +€32,795 | +56.5% |
| Current portion of amounts payable after more than one year | 42 | €14,713 | €12,727 | -€1,986 | -13.5% |
| Trade debts | 44 | €38,071 | €65,776 | +€27,705 | +72.8% |
| Suppliers | 440/4 | €38,071 | €65,776 | +€27,705 | +72.8% |
| Taxes, remuneration and social security | 45 | €1,280 | €4,506 | +€3,226 | +252.0% |
| Taxes | 450/3 | €144 | €4,506 | +€4,362 | +3037.8% |
| Remuneration and social security | 454/9 | €1,136 | - | -€1,136 | |
| Other amounts payable | 47/48 | €4,009 | €7,858 | +€3,850 | +96.0% |
| Accrued charges and deferred income | 492/3 | - | €22 | +€22 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,783 | €23,729 | +€1,946 | +8.9% |
| Other operating charges | 640/8 | €1,615 | €491 | -€1,125 | -69.6% |
| Gross operating margin | 9900 | €31,156 | €38,770 | +€7,614 | +24.4% |
| Operating profit (loss) | 9901 | €7,758 | €14,551 | +€6,793 | +87.6% |
| Financial income | 75/76B | €72 | - | -€72 | |
| Recurring financial income | 75 | €72 | - | -€72 | |
| Financial charges | 65/66B | €8,349 | €1,991 | -€6,358 | -76.2% |
| Recurring financial charges | 65 | €8,349 | €1,991 | -€6,358 | -76.2% |
| Profit (loss) for the period before taxes | 9903 | -€519 | €12,560 | +€13,079 | |
| Income taxes | 67/77 | €144 | €3,915 | +€3,771 | +2626.3% |
| Profit (loss) for the period | 9904 | -€663 | €8,645 | +€9,308 | |
| Profit (loss) for the period to be appropriated | 9905 | -€663 | €8,645 | +€9,308 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.