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GYROLAND: 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.

What changed

GYROLAND

BE 1002.711.665
NACE 56.112, Limited-service restaurants, excluding mobile food services
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€33,594
2024 · -€29,314+€62,909
Equity
€14,280
2024 · -€19,314+€33,594
Cash
€10,277
2024 · €4,426+€5,851
Balance sheet total
€56,514
2024 · €15,543+€40,971

Largest movements

2024 to 2025
Assets
  • Receivables within one year +€33,507

    up €33,507 (+2,559%), from €1,309 to €34,817

    of which Other amounts receivable: +€34,817

  • Cash +€5,851

    up €5,851 (+132%), from €4,426 to €10,277

    mainly Net result for the year (+€33,594) and Trade debts (+€7,150)

  • Stocks and contracts +€1,785

    up €1,785 (+110%), from €1,622 to €3,407

  • Deferred charges and accrued income -€1,200

    no longer reported in 2025 (was €1,200)

  • Tangible fixed assets +€1,027

    up €1,027 (+15.1%), from €6,803 to €7,830

Equity and liabilities
  • Profit (loss) carried forward +€33,594

    up €33,594, from -€29,314 to €4,280

  • Trade debts +€7,150

    up €7,150 (+27.1%), from €26,368 to €33,518

  • Tax, wage and social debts +€1,671

    up €1,671 (+23.7%), from €7,045 to €8,716

    of which Taxes: +€2,073

  • Other debts -€1,444

    no longer reported in 2025 (was €1,444)

Income statement
  • Turnover -€250,599

    no longer reported in 2025 (was €250,599)

  • Gross operating margin +€73,516

    up €73,516 (+2,603%), from €2,825 to €76,341

  • Staff costs +€4,778

    up €4,778 (+16.9%), from €28,193 to €32,971

  • Financial charges +€3,854

    up €3,854 (+146%), from €2,635 to €6,489

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 -€29,314
Gross operating margin +€73,516
Staff costs -€4,778
Depreciation -€769
Other operating charges -€78
Financial income +€69
Financial charges -€3,854
Taxes -€1,198
Result 2025 €33,594
raises the resultlowers the result

Derived cash bridge

cash 2024 to 2025

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.

From operations +€8,959
Investment -€3,107
Financing €0
Cash 2024 €4,426
Net result for the year +€33,594
Depreciation +€2,080
Stocks and contracts -€1,785
Receivables within one year -€33,507
Deferred charges and accrued income +€1,200
Trade debts +€7,150
Tax, wage and social debts +€1,671
Other debts -€1,444
Investment in fixed assets (net) -€3,107
Cash 2025 €10,277
brings cash intakes cash out
Every line side by side 39 lines
Line Code 2024 2025 Change %
Total assets 20/58 €15,543 €56,514 +€40,971 +264%
Fixed assets 21/28 €6,985 €8,013 +€1,027 +14.7%
Tangible fixed assets 22/27 €6,803 €7,830 +€1,027 +15.1%
Plant, machinery and equipment 23 €6,803 €7,830 +€1,027 +15.1%
Financial fixed assets 28 €182 €182 = 0.0%
Current assets 29/58 €8,558 €48,501 +€39,943 +467%
Stocks and contracts in progress 3 €1,622 €3,407 +€1,785 +110%
Stocks 30/36 €1,622 €3,407 +€1,785 +110%
Amounts receivable within one year 40/41 €1,309 €34,817 +€33,507 +2,559%
Trade receivables 40 €1,309 - -€1,309
Other amounts receivable 41 - €34,817 +€34,817
Cash at bank and in hand 54/58 €4,426 €10,277 +€5,851 +132%
Deferred charges and accrued income 490/1 €1,200 - -€1,200
Total equity and liabilities 10/49 €15,543 €56,514 +€40,971 +264%
Equity 10/15 -€19,314 €14,280 +€33,594
Contributions 10/11 €10,000 €10,000 = 0.0%
Profit (loss) carried forward 14 -€29,314 €4,280 +€33,594
Amounts payable 17/49 €34,857 €42,234 +€7,376 +21.2%
Amounts payable within one year 42/48 €34,857 €42,234 +€7,376 +21.2%
Trade debts 44 €26,368 €33,518 +€7,150 +27.1%
Suppliers 440/4 €26,368 €33,518 +€7,150 +27.1%
Taxes, remuneration and social security 45 €7,045 €8,716 +€1,671 +23.7%
Taxes 450/3 €2,622 €4,695 +€2,073 +79.1%
Remuneration and social security 454/9 €4,423 €4,021 -€402 -9.1%
Other amounts payable 47/48 €1,444 - -€1,444
Turnover 70 €250,599 - -€250,599
Remuneration, social security and pensions 62 €28,193 €32,971 +€4,778 +16.9%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €1,311 €2,080 +€769 +58.7%
Other operating charges 640/8 - €78 +€78
Gross operating margin 9900 €2,825 €76,341 +€73,516 +2,603%
Operating profit (loss) 9901 -€26,679 €41,212 +€67,891
Financial income 75/76B €0 €69 +€69 +114,833%
Recurring financial income 75 €0 €69 +€69 +114,833%
Financial charges 65/66B €2,635 €6,489 +€3,854 +146%
Recurring financial charges 65 €2,635 €6,489 +€3,854 +146%
Profit (loss) for the period before taxes 9903 -€29,314 €34,792 +€64,107
Income taxes 67/77 - €1,198 +€1,198
Profit (loss) for the period 9904 -€29,314 €33,594 +€62,909
Profit (loss) for the period to be appropriated 9905 -€29,314 €33,594 +€62,909

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 29 October 2026 via checked.be.