GYPROLINE: 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.
GYPROLINE
Largest movements
- Receivables within one year -€31,884
down €31,884 (-62.1%), from €51,379 to €19,495
of which Trade receivables: -€30,077
- Cash -€9,736
down €9,736 (-53.5%), from €18,212 to €8,477
mainly Net result for the year (-€37,729) and Investment in fixed assets (net) (-€10,268)
- Tangible fixed assets +€6,101
up €6,101 (+106.3%), from €5,739 to €11,839
of which Furniture and vehicles: +€7,067
- Profit (loss) carried forward -€37,729
down €37,729 (-76.3%), from €49,439 to €11,710
- Tax, wage and social debts +€1,955
up €1,955 (+87.0%), from €2,249 to €4,204
of which Remuneration and social security: +€2,225
- Trade debts +€764
up €764 (+8.0%), from €9,513 to €10,276
- Gross operating margin -€17,713
down €17,713, from €2,479 to -€15,234
- Taxes +€15,344
up €15,344 (+4747.9%), from €323 to €15,667
- Depreciation +€3,009
up €3,009 (+259.7%), from €1,158 to €4,167
- Other operating charges +€1,427
up €1,427 (+794.1%), from €180 to €1,607
- Financial charges +€811
up €811 (+84.4%), from €961 to €1,773
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
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €75,851 | €40,841 | -€35,010 | -46.2% |
| Fixed assets | 21/28 | €6,259 | €12,359 | +€6,101 | +97.5% |
| Tangible fixed assets | 22/27 | €5,739 | €11,839 | +€6,101 | +106.3% |
| Plant, machinery and equipment | 23 | €3,622 | €2,656 | -€966 | -26.7% |
| Furniture and vehicles | 24 | €2,117 | €9,183 | +€7,067 | +333.8% |
| Financial fixed assets | 28 | €520 | €520 | = | 0.0% |
| Current assets | 29/58 | €69,592 | €28,481 | -€41,111 | -59.1% |
| Amounts receivable within one year | 40/41 | €51,379 | €19,495 | -€31,884 | -62.1% |
| Trade receivables | 40 | €30,077 | - | -€30,077 | |
| Other amounts receivable | 41 | €21,303 | €19,495 | -€1,807 | -8.5% |
| Cash at bank and in hand | 54/58 | €18,212 | €8,477 | -€9,736 | -53.5% |
| Deferred charges and accrued income | 490/1 | - | €509 | +€509 | |
| Total equity and liabilities | 10/49 | €75,851 | €40,841 | -€35,010 | -46.2% |
| Equity | 10/15 | €64,089 | €26,360 | -€37,729 | -58.9% |
| Contributions | 10/11 | €14,000 | €14,000 | = | 0.0% |
| Reserves | 13 | €650 | €650 | = | 0.0% |
| Non-distributable reserves | 130/1 | €650 | €650 | = | 0.0% |
| Reserves not available under the articles | 1311 | €650 | €650 | = | 0.0% |
| Profit (loss) carried forward | 14 | €49,439 | €11,710 | -€37,729 | -76.3% |
| Amounts payable | 17/49 | €11,762 | €14,481 | +€2,719 | +23.1% |
| Amounts payable within one year | 42/48 | €11,762 | €14,481 | +€2,719 | +23.1% |
| Trade debts | 44 | €9,513 | €10,276 | +€764 | +8.0% |
| Suppliers | 440/4 | €9,513 | €10,276 | +€764 | +8.0% |
| Taxes, remuneration and social security | 45 | €2,249 | €4,204 | +€1,955 | +87.0% |
| Taxes | 450/3 | €424 | €154 | -€270 | -63.6% |
| Remuneration and social security | 454/9 | €1,825 | €4,050 | +€2,225 | +121.9% |
| Non-recurring operating income | 76A | €67 | - | -€67 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,158 | €4,167 | +€3,009 | +259.7% |
| Other operating charges | 640/8 | €180 | €1,607 | +€1,427 | +794.1% |
| Gross operating margin | 9900 | €2,479 | -€15,234 | -€17,713 | |
| Operating profit (loss) | 9901 | €1,141 | -€21,008 | -€22,149 | |
| Financial income | 75/76B | €1,056 | €718 | -€338 | -32.0% |
| Recurring financial income | 75 | €1,056 | €718 | -€338 | -32.0% |
| Financial charges | 65/66B | €961 | €1,773 | +€811 | +84.4% |
| Recurring financial charges | 65 | €961 | €1,773 | +€811 | +84.4% |
| Profit (loss) for the period before taxes | 9903 | €1,236 | -€22,062 | -€23,298 | |
| Income taxes | 67/77 | €323 | €15,667 | +€15,344 | +4747.9% |
| Profit (loss) for the period | 9904 | €913 | -€37,729 | -€38,642 | |
| Profit (loss) for the period to be appropriated | 9905 | €913 | -€37,729 | -€38,642 |
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 12 October 2026 via checked.be.