GYSELINCK: 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.
GYSELINCK
Largest movements
- Current investments +€20,000
up €20,000 (+15.4%), from €130,000 to €150,000
- Other debts +€12,589
up €12,589 (+33.6%), from €37,523 to €50,112
- Profit (loss) carried forward +€4,543
up €4,543 (+34.6%), from -€13,119 to -€8,576
- Gross operating margin +€1,165
up €1,165 (+36.6%), from €3,179 to €4,344
- Other operating charges -€690
down €690 (-54.4%), from €1,268 to €578
- Taxes +€341
up €341 (+28.5%), from €1,198 to €1,539
- Financial income -€325
down €325 (-9.8%), from €3,314 to €2,989
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €168,802 | €184,800 | +€15,997 | +9.5% |
| Fixed assets | 21/28 | €502 | €0 | -€502 | -100% |
| Tangible fixed assets | 22/27 | €502 | €0 | -€502 | -100% |
| Plant, machinery and equipment | 23 | €502 | €0 | -€502 | -100% |
| Current assets | 29/58 | €168,300 | €184,800 | +€16,500 | +9.8% |
| Amounts receivable within one year | 40/41 | €2,296 | €1,333 | -€963 | -41.9% |
| Other amounts receivable | 41 | €2,296 | €1,333 | -€963 | -41.9% |
| Current investments | 50/53 | €130,000 | €150,000 | +€20,000 | +15.4% |
| Cash at bank and in hand | 54/58 | €22,074 | €20,277 | -€1,797 | -8.1% |
| Deferred charges and accrued income | 490/1 | €13,930 | €13,190 | -€741 | -5.3% |
| Total equity and liabilities | 10/49 | €168,802 | €184,800 | +€15,997 | +9.5% |
| Equity | 10/15 | €129,419 | €133,963 | +€4,543 | +3.5% |
| Contributions | 10/11 | €142,538 | €142,538 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,119 | -€8,576 | +€4,543 | +34.6% |
| Amounts payable | 17/49 | €39,383 | €50,837 | +€11,454 | +29.1% |
| Amounts payable within one year | 42/48 | €37,573 | €50,304 | +€12,731 | +33.9% |
| Trade debts | 44 | €50 | €192 | +€142 | +285% |
| Suppliers | 440/4 | €50 | €192 | +€142 | +285% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €37,523 | €50,112 | +€12,589 | +33.6% |
| Accrued charges and deferred income | 492/3 | €1,810 | €533 | -€1,277 | -70.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €502 | €502 | = | 0.0% |
| Other operating charges | 640/8 | €1,268 | €578 | -€690 | -54.4% |
| Gross operating margin | 9900 | €3,179 | €4,344 | +€1,165 | +36.6% |
| Operating profit (loss) | 9901 | €1,409 | €3,264 | +€1,854 | +132% |
| Financial income | 75/76B | €3,314 | €2,989 | -€325 | -9.8% |
| Recurring financial income | 75 | €3,314 | €2,989 | -€325 | -9.8% |
| Financial charges | 65/66B | €210 | €171 | -€39 | -18.7% |
| Recurring financial charges | 65 | €210 | €171 | -€39 | -18.7% |
| Profit (loss) for the period before taxes | 9903 | €4,514 | €6,082 | +€1,569 | +34.8% |
| Income taxes | 67/77 | €1,198 | €1,539 | +€341 | +28.5% |
| Profit (loss) for the period | 9904 | €3,316 | €4,543 | +€1,228 | +37.0% |
| Profit (loss) for the period to be appropriated | 9905 | €3,316 | €4,543 | +€1,228 | +37.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2025 and 30 September 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.