GYSA: 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.
GYSA
Largest movements
- Cash +€69,830
up €69,830 (+183.1%), from €38,131 to €107,961
mainly Net result for the year (+€59,704) and Receivables within one year (+€15,325)
- Receivables within one year -€15,325
down €15,325 (-49.5%), from €30,958 to €15,633
of which Trade receivables: -€15,222
- Reserves +€58,845
up €58,845 (+126.4%), from €46,565 to €105,410
- Tax, wage and social debts -€5,692
down €5,692 (-27.5%), from €20,712 to €15,020
- Gross operating margin +€24,085
up €24,085 (+39.4%), from €61,202 to €85,288
- Taxes +€3,322
up €3,322 (+27.2%), from €12,230 to €15,552
- Financial charges +€1,721
up €1,721 (+223.7%), from €769 to €2,490
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 | €72,184 | €126,419 | +€54,235 | +75.1% |
| Fixed assets | 21/28 | €3,095 | €1,967 | -€1,128 | -36.5% |
| Tangible fixed assets | 22/27 | €3,095 | €1,967 | -€1,128 | -36.5% |
| Plant, machinery and equipment | 23 | €3,095 | €1,967 | -€1,128 | -36.5% |
| Current assets | 29/58 | €69,088 | €124,452 | +€55,364 | +80.1% |
| Amounts receivable within one year | 40/41 | €30,958 | €15,633 | -€15,325 | -49.5% |
| Trade receivables | 40 | €30,855 | €15,633 | -€15,222 | -49.3% |
| Other amounts receivable | 41 | €103 | €0 | -€103 | -100.0% |
| Cash at bank and in hand | 54/58 | €38,131 | €107,961 | +€69,830 | +183.1% |
| Deferred charges and accrued income | 490/1 | - | €858 | +€858 | |
| Total equity and liabilities | 10/49 | €72,184 | €126,419 | +€54,235 | +75.1% |
| Equity | 10/15 | €49,565 | €108,410 | +€58,845 | +118.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €46,565 | €105,410 | +€58,845 | +126.4% |
| Distributable reserves | 133 | €46,565 | €105,410 | +€58,845 | +126.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €22,619 | €18,009 | -€4,610 | -20.4% |
| Amounts payable within one year | 42/48 | €22,378 | €18,009 | -€4,369 | -19.5% |
| Trade debts | 44 | €807 | €1,865 | +€1,058 | +131.2% |
| Suppliers | 440/4 | €807 | €1,865 | +€1,058 | +131.2% |
| Taxes, remuneration and social security | 45 | €20,712 | €15,020 | -€5,692 | -27.5% |
| Taxes | 450/3 | €20,712 | €15,020 | -€5,692 | -27.5% |
| Other amounts payable | 47/48 | €859 | €1,124 | +€265 | +30.9% |
| Accrued charges and deferred income | 492/3 | €241 | €0 | -€241 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €290 | €1,128 | +€839 | +289.7% |
| Other operating charges | 640/8 | €493 | €549 | +€56 | +11.4% |
| Non-recurring operating charges | 66A | - | €5,995 | +€5,995 | |
| Gross operating margin | 9900 | €61,202 | €85,288 | +€24,085 | +39.4% |
| Operating profit (loss) | 9901 | €60,420 | €77,616 | +€17,196 | +28.5% |
| Financial income | 75/76B | €3 | €131 | +€128 | +4705.9% |
| Recurring financial income | 75 | €3 | €131 | +€128 | +4705.9% |
| Financial charges | 65/66B | €769 | €2,490 | +€1,721 | +223.7% |
| Recurring financial charges | 65 | €769 | €2,490 | +€1,721 | +223.7% |
| Profit (loss) for the period before taxes | 9903 | €59,654 | €75,256 | +€15,603 | +26.2% |
| Income taxes | 67/77 | €12,230 | €15,552 | +€3,322 | +27.2% |
| Profit (loss) for the period | 9904 | €47,424 | €59,704 | +€12,280 | +25.9% |
| Profit (loss) for the period to be appropriated | 9905 | €47,424 | €59,704 | +€12,280 | +25.9% |
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 12 October 2026 via checked.be.