GYPROSILVA: 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.
GYPROSILVA
Largest movements
- Tangible fixed assets +€5,076
new in 2025: €5,076
- Receivables within one year -€2,622
down €2,622 (-12.1%), from €21,667 to €19,045
of which Trade receivables: -€2,575
- Cash -€1,544
down €1,544 (-57.0%), from €2,707 to €1,163
mainly Investment in fixed assets (net) (-€6,112) and Tax, wage and social debts (-€2,291)
- Reserves +€3,376
up €3,376 (+55.2%), from €6,120 to €9,496
- Tax, wage and social debts -€2,291
down €2,291 (-29.2%), from €7,858 to €5,567
of which Remuneration and social security: -€1,691
- Trade debts -€1,017
down €1,017 (-11.4%), from €8,953 to €7,936
- Other debts +€668
new in 2025: €668
- Turnover +€38,097
up €38,097 (+26.5%), from €143,511 to €181,608
- Purchases and services +€32,333
up €32,333 (+22.9%), from €141,358 to €173,692
- Gross operating margin -€3,189
down €3,189 (-28.7%), from €11,105 to €7,916
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 | €24,932 | €25,667 | +€736 | +3.0% |
| Fixed assets | 21/28 | €330 | €5,406 | +€5,076 | +1,538% |
| Tangible fixed assets | 22/27 | - | €5,076 | +€5,076 | |
| Furniture and vehicles | 24 | - | €5,076 | +€5,076 | |
| Financial fixed assets | 28 | €330 | €330 | = | 0.0% |
| Current assets | 29/58 | €24,602 | €20,261 | -€4,341 | -17.6% |
| Amounts receivable within one year | 40/41 | €21,667 | €19,045 | -€2,622 | -12.1% |
| Trade receivables | 40 | €20,827 | €18,252 | -€2,575 | -12.4% |
| Other amounts receivable | 41 | €839 | €792 | -€47 | -5.6% |
| Cash at bank and in hand | 54/58 | €2,707 | €1,163 | -€1,544 | -57.0% |
| Deferred charges and accrued income | 490/1 | €228 | €53 | -€175 | -76.7% |
| Total equity and liabilities | 10/49 | €24,932 | €25,667 | +€736 | +3.0% |
| Equity | 10/15 | €8,120 | €11,496 | +€3,376 | +41.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €6,120 | €9,496 | +€3,376 | +55.2% |
| Distributable reserves | 133 | €6,120 | €9,496 | +€3,376 | +55.2% |
| Amounts payable | 17/49 | €16,812 | €14,172 | -€2,640 | -15.7% |
| Amounts payable within one year | 42/48 | €16,812 | €14,172 | -€2,640 | -15.7% |
| Trade debts | 44 | €8,953 | €7,936 | -€1,017 | -11.4% |
| Suppliers | 440/4 | €8,953 | €7,936 | -€1,017 | -11.4% |
| Taxes, remuneration and social security | 45 | €7,858 | €5,567 | -€2,291 | -29.2% |
| Taxes | 450/3 | €2,848 | €2,248 | -€600 | -21.1% |
| Remuneration and social security | 454/9 | €5,010 | €3,319 | -€1,691 | -33.8% |
| Other amounts payable | 47/48 | - | €668 | +€668 | |
| Turnover | 70 | €143,511 | €181,608 | +€38,097 | +26.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €141,358 | €173,692 | +€32,333 | +22.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,081 | €1,036 | -€46 | -4.2% |
| Other operating charges | 640/8 | €1,356 | €1,056 | -€300 | -22.1% |
| Gross operating margin | 9900 | €11,105 | €7,916 | -€3,189 | -28.7% |
| Operating profit (loss) | 9901 | €8,668 | €5,825 | -€2,844 | -32.8% |
| Financial charges | 65/66B | €0 | €109 | +€109 | +45,392% |
| Recurring financial charges | 65 | €0 | €109 | +€109 | +45,392% |
| Profit (loss) for the period before taxes | 9903 | €8,668 | €5,716 | -€2,953 | -34.1% |
| Income taxes | 67/77 | €2,548 | €2,340 | -€208 | -8.2% |
| Profit (loss) for the period | 9904 | €6,120 | €3,376 | -€2,744 | -44.8% |
| Profit (loss) for the period to be appropriated | 9905 | €6,120 | €3,376 | -€2,744 | -44.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.