GYSEL JOHAN: 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.
GYSEL JOHAN
Largest movements
- Receivables after one year -€15,000
down €15,000 (-31.6%), from €47,500 to €32,500
- Tangible fixed assets -€11,348
down €11,348 (-62.5%), from €18,144 to €6,796
of which Furniture and vehicles: -€6,724
- Receivables within one year +€4,920
up €4,920 (+52.9%), from €9,304 to €14,224
of which Trade receivables: +€6,073
- Profit (loss) carried forward -€14,934
down €14,934, from €243 to -€14,691
- Other debts -€13,179
down €13,179 (-91.8%), from €14,349 to €1,171
- Short-term financial debts +€7,210
up €7,210 (+80.9%), from €8,913 to €16,123
- Trade debts +€4,454
up €4,454 (+65.9%), from €6,764 to €11,219
- Advances received -€2,816
no longer reported in 2025 (was €2,816)
- Gross operating margin -€65,274
down €65,274 (-99.3%), from €65,741 to €466
- Taxes -€3,673
down €3,673, from €3,577 to -€96
- Other operating charges -€1,510
down €1,510 (-42.8%), from €3,530 to €2,020
- Financial charges -€842
down €842 (-20.8%), from €4,042 to €3,200
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 | €76,539 | €54,919 | -€21,619 | -28.2% |
| Fixed assets | 21/28 | €18,144 | €6,796 | -€11,348 | -62.5% |
| Tangible fixed assets | 22/27 | €18,144 | €6,796 | -€11,348 | -62.5% |
| Plant, machinery and equipment | 23 | €10,422 | €5,798 | -€4,624 | -44.4% |
| Furniture and vehicles | 24 | €7,722 | €998 | -€6,724 | -87.1% |
| Current assets | 29/58 | €58,395 | €48,124 | -€10,272 | -17.6% |
| Amounts receivable after more than one year | 29 | €47,500 | €32,500 | -€15,000 | -31.6% |
| Other amounts receivable | 291 | €47,500 | €32,500 | -€15,000 | -31.6% |
| Amounts receivable within one year | 40/41 | €9,304 | €14,224 | +€4,920 | +52.9% |
| Trade receivables | 40 | €7,053 | €13,126 | +€6,073 | +86.1% |
| Other amounts receivable | 41 | €2,250 | €1,097 | -€1,153 | -51.2% |
| Cash at bank and in hand | 54/58 | €222 | - | -€222 | |
| Deferred charges and accrued income | 490/1 | €1,370 | €1,400 | +€30 | +2.2% |
| Total equity and liabilities | 10/49 | €76,539 | €54,919 | -€21,619 | -28.2% |
| Equity | 10/15 | €38,703 | €23,769 | -€14,934 | -38.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €19,860 | €19,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €18,000 | €18,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €243 | -€14,691 | -€14,934 | |
| Amounts payable | 17/49 | €37,836 | €31,151 | -€6,686 | -17.7% |
| Amounts payable within one year | 42/48 | €37,452 | €31,151 | -€6,301 | -16.8% |
| Current portion of amounts payable after more than one year | 42 | €655 | - | -€655 | |
| Financial debts | 43 | €8,913 | €16,123 | +€7,210 | +80.9% |
| Credit institutions | 430/8 | €8,913 | €16,123 | +€7,210 | +80.9% |
| Trade debts | 44 | €6,764 | €11,219 | +€4,454 | +65.9% |
| Suppliers | 440/4 | €6,764 | €11,219 | +€4,454 | +65.9% |
| Advances received on contracts in progress | 46 | €2,816 | - | -€2,816 | |
| Taxes, remuneration and social security | 45 | €3,954 | €2,638 | -€1,316 | -33.3% |
| Taxes | 450/3 | €3,954 | €2,638 | -€1,316 | -33.3% |
| Other amounts payable | 47/48 | €14,349 | €1,171 | -€13,179 | -91.8% |
| Accrued charges and deferred income | 492/3 | €384 | - | -€384 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,379 | €12,277 | -€102 | -0.8% |
| Other operating charges | 640/8 | €3,530 | €2,020 | -€1,510 | -42.8% |
| Gross operating margin | 9900 | €65,741 | €466 | -€65,274 | -99.3% |
| Operating profit (loss) | 9901 | €49,832 | -€13,830 | -€63,662 | |
| Financial income | 75/76B | €1,431 | €2,000 | +€569 | +39.7% |
| Recurring financial income | 75 | €1,431 | €2,000 | +€569 | +39.7% |
| Financial charges | 65/66B | €4,042 | €3,200 | -€842 | -20.8% |
| Recurring financial charges | 65 | €4,042 | €3,200 | -€842 | -20.8% |
| Profit (loss) for the period before taxes | 9903 | €47,221 | -€15,030 | -€62,251 | |
| Income taxes | 67/77 | €3,577 | -€96 | -€3,673 | |
| Profit (loss) for the period | 9904 | €43,645 | -€14,934 | -€58,578 | |
| Profit (loss) for the period to be appropriated | 9905 | €43,645 | -€14,934 | -€58,578 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.