GYSONKI: 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.
GYSONKI
Largest movements
- Cash +€1.3m
up €1.3m (+337%), from €391,586 to €1.7m
mainly Net result for the year (+€647,166) and Investment in fixed assets (net) (+€602,438)
- Tangible fixed assets -€635,941
down €635,941 (-50.8%), from €1.3m to €616,525
- Current investments +€311,186
up €311,186 (+7.5%), from €4.1m to €4.4m
- Reserves +€647,167
up €647,167 (+12.0%), from €5.4m to €6.0m
of which Distributable reserves: +€647,167
- Tax, wage and social debts +€306,096
up €306,096 (+953%), from €32,126 to €338,222
- Financial income +€406,283
up €406,283 (+246%), from €165,289 to €571,572
- Gross operating margin +€348,865
up €348,865 (+214%), from €163,367 to €512,232
- Taxes +€269,677
up €269,677 (+432%), from €62,497 to €332,173
- Depreciation -€22,355
down €22,355 (-40.0%), from €55,858 to €33,502
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 | €5,987,152 | €6,941,033 | +€953,881 | +15.9% |
| Fixed assets | 21/28 | €1,252,466 | €616,526 | -€635,940 | -50.8% |
| Tangible fixed assets | 22/27 | €1,252,466 | €616,525 | -€635,941 | -50.8% |
| Land and buildings | 22 | €1,252,466 | €616,525 | -€635,941 | -50.8% |
| Financial fixed assets | 28 | - | €1 | +€1 | |
| Current assets | 29/58 | €4,734,686 | €6,324,507 | +€1.6m | +33.6% |
| Amounts receivable within one year | 40/41 | €202,505 | €162,209 | -€40,296 | -19.9% |
| Trade receivables | 40 | €16,997 | €16,997 | = | 0.0% |
| Other amounts receivable | 41 | €185,508 | €145,212 | -€40,296 | -21.7% |
| Current investments | 50/53 | €4,134,768 | €4,445,954 | +€311,186 | +7.5% |
| Cash at bank and in hand | 54/58 | €391,586 | €1,712,510 | +€1.3m | +337% |
| Deferred charges and accrued income | 490/1 | €5,827 | €3,835 | -€1,993 | -34.2% |
| Total equity and liabilities | 10/49 | €5,987,152 | €6,941,033 | +€953,881 | +15.9% |
| Equity | 10/15 | €5,954,896 | €6,602,063 | +€647,167 | +10.9% |
| Contributions | 10/11 | €559,013 | €559,013 | = | 0.0% |
| Capital | 10 | €559,013 | €559,013 | = | 0.0% |
| Issued capital | 100 | €559,013 | €559,013 | = | 0.0% |
| Reserves | 13 | €5,395,883 | €6,043,050 | +€647,167 | +12.0% |
| Non-distributable reserves | 130/1 | €55,901 | €55,901 | = | 0.0% |
| Legal reserve | 130 | €55,901 | €55,901 | = | 0.0% |
| Distributable reserves | 133 | €5,339,981 | €5,987,148 | +€647,167 | +12.1% |
| Amounts payable | 17/49 | €32,256 | €338,970 | +€306,714 | +951% |
| Amounts payable within one year | 42/48 | €32,256 | €338,970 | +€306,714 | +951% |
| Trade debts | 44 | €131 | €748 | +€617 | +473% |
| Suppliers | 440/4 | €131 | €748 | +€617 | +473% |
| Taxes, remuneration and social security | 45 | €32,126 | €338,222 | +€306,096 | +953% |
| Taxes | 450/3 | €32,126 | €338,222 | +€306,096 | +953% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €55,858 | €33,502 | -€22,355 | -40.0% |
| Other operating charges | 640/8 | €16,456 | €19,839 | +€3,383 | +20.6% |
| Non-recurring operating charges | 66A | €170,634 | €29,941 | -€140,693 | -82.5% |
| Gross operating margin | 9900 | €163,367 | €512,232 | +€348,865 | +214% |
| Operating profit (loss) | 9901 | -€79,581 | €428,950 | +€508,531 | |
| Financial income | 75/76B | €165,289 | €571,572 | +€406,283 | +246% |
| Recurring financial income | 75 | €165,289 | €571,572 | +€406,283 | +246% |
| Financial charges | 65/66B | €18,916 | €21,182 | +€2,266 | +12.0% |
| Recurring financial charges | 65 | €18,916 | €21,182 | +€2,266 | +12.0% |
| Profit (loss) for the period before taxes | 9903 | €66,791 | €979,339 | +€912,548 | +1,366% |
| Income taxes | 67/77 | €62,497 | €332,173 | +€269,677 | +432% |
| Profit (loss) for the period | 9904 | €4,295 | €647,166 | +€642,871 | +14,969% |
| Profit (loss) for the period to be appropriated | 9905 | €4,295 | €647,166 | +€642,871 | +14,969% |
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 15 October 2026 via checked.be.