GYROS BAR: 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.
GYROS BAR
Largest movements
- Receivables within one year +€109,610
up €109,610 (+35.1%), from €312,301 to €421,911
- Cash -€9,021
down €9,021 (-39.6%), from €22,793 to €13,772
mainly Receivables within one year (-€109,610) and Contributions, distributions and other (-€97,000)
- Tangible fixed assets -€7,744
down €7,744 (-18.7%), from €41,408 to €33,664
- Other debts +€97,000
new in 2025: €97,000
- Tax, wage and social debts +€38,719
up €38,719 (+115%), from €33,706 to €72,426
of which Taxes: +€43,733
- Debts after one year -€25,990
down €25,990 (-62.6%), from €41,498 to €15,507
- Reserves -€25,539
down €25,539 (-11.6%), from €219,843 to €194,305
- Trade debts +€11,528
up €11,528 (+26.0%), from €44,264 to €55,792
- Gross operating margin +€54,076
up €54,076 (+29.7%), from €182,089 to €236,165
- Taxes +€45,240
up €45,240 (+342%), from €13,219 to €58,459
- Staff costs -€43,946
down €43,946 (-32.5%), from €135,323 to €91,377
- Financial income +€15,204
up €15,204 (+343%), from €4,433 to €19,637
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 | €383,199 | €477,090 | +€93,891 | +24.5% |
| Fixed assets | 21/28 | €41,408 | €33,664 | -€7,744 | -18.7% |
| Tangible fixed assets | 22/27 | €41,408 | €33,664 | -€7,744 | -18.7% |
| Land and buildings | 22 | €36,360 | €32,786 | -€3,574 | -9.8% |
| Plant, machinery and equipment | 23 | €2,976 | €315 | -€2,661 | -89.4% |
| Furniture and vehicles | 24 | €2,072 | €563 | -€1,509 | -72.8% |
| Current assets | 29/58 | €341,791 | €443,427 | +€101,636 | +29.7% |
| Stocks and contracts in progress | 3 | €5,000 | €5,000 | = | 0.0% |
| Stocks | 30/36 | €5,000 | €5,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €312,301 | €421,911 | +€109,610 | +35.1% |
| Other amounts receivable | 41 | €312,301 | €421,911 | +€109,610 | +35.1% |
| Cash at bank and in hand | 54/58 | €22,793 | €13,772 | -€9,021 | -39.6% |
| Deferred charges and accrued income | 490/1 | €1,697 | €2,743 | +€1,046 | +61.7% |
| Total equity and liabilities | 10/49 | €383,199 | €477,090 | +€93,891 | +24.5% |
| Equity | 10/15 | €232,243 | €206,705 | -€25,539 | -11.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €219,843 | €194,305 | -€25,539 | -11.6% |
| Distributable reserves | 133 | €219,843 | €194,305 | -€25,539 | -11.6% |
| Amounts payable | 17/49 | €150,955 | €270,386 | +€119,430 | +79.1% |
| Amounts payable after more than one year | 17 | €41,498 | €15,507 | -€25,990 | -62.6% |
| Financial debts | 170/4 | €41,498 | €15,507 | -€25,990 | -62.6% |
| Amounts payable within one year | 42/48 | €109,458 | €254,878 | +€145,420 | +133% |
| Current portion of amounts payable after more than one year | 42 | €26,496 | €25,390 | -€1,105 | -4.2% |
| Financial debts | 43 | €4,992 | €4,270 | -€722 | -14.5% |
| Credit institutions | 430/8 | €4,992 | €4,270 | -€722 | -14.5% |
| Trade debts | 44 | €44,264 | €55,792 | +€11,528 | +26.0% |
| Suppliers | 440/4 | €44,264 | €55,792 | +€11,528 | +26.0% |
| Taxes, remuneration and social security | 45 | €33,706 | €72,426 | +€38,719 | +115% |
| Taxes | 450/3 | €19,766 | €63,500 | +€43,733 | +221% |
| Remuneration and social security | 454/9 | €13,940 | €8,926 | -€5,014 | -36.0% |
| Other amounts payable | 47/48 | - | €97,000 | +€97,000 | |
| Non-recurring operating income | 76A | €8,145 | - | -€8,145 | |
| Remuneration, social security and pensions | 62 | €135,323 | €91,377 | -€43,946 | -32.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,199 | €12,213 | -€1,986 | -14.0% |
| Other operating charges | 640/8 | €3,790 | €5,716 | +€1,926 | +50.8% |
| Non-recurring operating charges | 66A | €1,522 | - | -€1,522 | |
| Gross operating margin | 9900 | €182,089 | €236,165 | +€54,076 | +29.7% |
| Operating profit (loss) | 9901 | €27,255 | €126,859 | +€99,605 | +365% |
| Financial income | 75/76B | €4,433 | €19,637 | +€15,204 | +343% |
| Recurring financial income | 75 | €4,433 | €19,637 | +€15,204 | +343% |
| Financial charges | 65/66B | €17,608 | €16,576 | -€1,031 | -5.9% |
| Recurring financial charges | 65 | €17,010 | €16,576 | -€434 | -2.5% |
| Non-recurring financial charges | 66B | €598 | - | -€598 | |
| Profit (loss) for the period before taxes | 9903 | €14,081 | €129,920 | +€115,840 | +823% |
| Income taxes | 67/77 | €13,219 | €58,459 | +€45,240 | +342% |
| Profit (loss) for the period | 9904 | €862 | €71,461 | +€70,599 | +8,189% |
| Profit (loss) for the period to be appropriated | 9905 | €862 | €71,461 | +€70,599 | +8,189% |
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 21 October 2026 via checked.be.