Gyva: what changed
Two fiscal 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.
Gyva
Largest movements
- Cash -€18,018
down €18,018 (-54.3%), from €33,191 to €15,173
mainly Receivables within one year (-€12,225) and Net result for the year (-€8,314)
- Receivables within one year +€12,225
up €12,225 (+39.3%), from €31,092 to €43,317
of which Trade receivables: +€7,925
- Tangible fixed assets -€2,224
down €2,224 (-15.1%), from €14,739 to €12,515
of which Furniture and vehicles: -€3,039
- Trade debts +€10,562
up €10,562 (+82.2%), from €12,854 to €23,416
- Profit (loss) carried forward -€8,314
new in 2025: -€8,314
- Current portion of long-term debt -€6,293
down €6,293 (-91.4%), from €6,882 to €589
- Tax, wage and social debts -€2,715
down €2,715 (-20.5%), from €13,230 to €10,515
of which Taxes: -€1,825
- Gross operating margin -€22,220
down €22,220 (-41.7%), from €53,331 to €31,111
- Staff costs +€8,309
up €8,309 (+35.3%), from €23,561 to €31,870
- Taxes -€6,129
down €6,129, from €5,793 to -€336
- Depreciation +€1,690
up €1,690 (+57.0%), from €2,967 to €4,657
- Other operating charges +€1,533
up €1,533 (+138.7%), from €1,105 to €2,638
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 | €79,022 | €71,005 | -€8,017 | -10.1% |
| Fixed assets | 21/28 | €14,739 | €12,515 | -€2,224 | -15.1% |
| Tangible fixed assets | 22/27 | €14,739 | €12,515 | -€2,224 | -15.1% |
| Plant, machinery and equipment | 23 | €2,571 | €3,386 | +€815 | +31.7% |
| Furniture and vehicles | 24 | €12,168 | €9,129 | -€3,039 | -25.0% |
| Current assets | 29/58 | €64,283 | €58,490 | -€5,793 | -9.0% |
| Amounts receivable within one year | 40/41 | €31,092 | €43,317 | +€12,225 | +39.3% |
| Trade receivables | 40 | €21,871 | €29,796 | +€7,925 | +36.2% |
| Other amounts receivable | 41 | €9,221 | €13,521 | +€4,300 | +46.6% |
| Cash at bank and in hand | 54/58 | €33,191 | €15,173 | -€18,018 | -54.3% |
| Total equity and liabilities | 10/49 | €79,022 | €71,005 | -€8,017 | -10.1% |
| Equity | 10/15 | €44,799 | €36,485 | -€8,314 | -18.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €43,799 | €43,799 | = | 0.0% |
| Distributable reserves | 133 | €43,799 | €43,799 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€8,314 | -€8,314 | |
| Amounts payable | 17/49 | €34,223 | €34,520 | +€297 | +0.9% |
| Amounts payable after more than one year | 17 | €590 | - | -€590 | |
| Financial debts | 170/4 | €590 | - | -€590 | |
| Amounts payable within one year | 42/48 | €33,633 | €34,520 | +€887 | +2.6% |
| Current portion of amounts payable after more than one year | 42 | €6,882 | €589 | -€6,293 | -91.4% |
| Trade debts | 44 | €12,854 | €23,416 | +€10,562 | +82.2% |
| Suppliers | 440/4 | €12,854 | €23,416 | +€10,562 | +82.2% |
| Taxes, remuneration and social security | 45 | €13,230 | €10,515 | -€2,715 | -20.5% |
| Taxes | 450/3 | €12,340 | €10,515 | -€1,825 | -14.8% |
| Remuneration and social security | 454/9 | €890 | - | -€890 | |
| Other amounts payable | 47/48 | €667 | - | -€667 | |
| Remuneration, social security and pensions | 62 | €23,561 | €31,870 | +€8,309 | +35.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,967 | €4,657 | +€1,690 | +57.0% |
| Other operating charges | 640/8 | €1,105 | €2,638 | +€1,533 | +138.7% |
| Gross operating margin | 9900 | €53,331 | €31,111 | -€22,220 | -41.7% |
| Operating profit (loss) | 9901 | €25,698 | -€8,054 | -€33,752 | |
| Financial income | 75/76B | €118 | €157 | +€39 | +33.1% |
| Recurring financial income | 75 | €118 | €157 | +€39 | +33.1% |
| Financial charges | 65/66B | €214 | €753 | +€539 | +251.9% |
| Recurring financial charges | 65 | €214 | €753 | +€539 | +251.9% |
| Profit (loss) for the period before taxes | 9903 | €25,602 | -€8,650 | -€34,252 | |
| Income taxes | 67/77 | €5,793 | -€336 | -€6,129 | |
| Profit (loss) for the period | 9904 | €19,809 | -€8,314 | -€28,123 | |
| Profit (loss) for the period to be appropriated | 9905 | €19,809 | -€8,314 | -€28,123 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.