AUX GRÈS DE GAUME: what changed
AUX GRÈS DE GAUME
Largest movements
- Tangible fixed assets +€154,280
up €154,280 (+60.7%), from €254,214 to €408,494
of which Furniture and vehicles: +€181,137
- Receivables within one year -€59,413
down €59,413 (-30.2%), from €196,994 to €137,581
of which Other amounts receivable: -€159,123
- Stocks and contracts -€51,436
down €51,436 (-17.5%), from €293,381 to €241,945
- Cash +€47,758
up €47,758 (+89.8%), from €53,166 to €100,924
mainly Depreciation (+€87,983) and Receivables within one year (+€59,413)
- Intangible fixed assets +€20,505
up €20,505 (+35.3%), from €58,113 to €78,618
- Short-term financial debts +€52,000
new in 2025: €52,000
- Trade debts +€47,116
up €47,116 (+111%), from €42,621 to €89,737
- Debts after one year -€29,662
down €29,662 (-27.3%), from €108,761 to €79,099
- Other debts +€20,000
new in 2025: €20,000
- Tax, wage and social debts +€14,167
up €14,167 (+30.5%), from €46,375 to €60,542
of which Taxes: +€9,405
- Gross operating margin +€40,882
up €40,882 (+8.3%), from €494,046 to €534,928
- Staff costs +€13,474
up €13,474 (+3.5%), from €381,096 to €394,570
- Other operating charges -€7,151
down €7,151 (-43.0%), from €16,645 to €9,494
- Financial charges +€6,561
up €6,561 (+235%), from €2,791 to €9,352
- Taxes +€5,679
up €5,679 (+129%), from €4,393 to €10,072
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €867,882 | €975,242 | +€107,360 | +12.4% |
| Fixed assets | 21/28 | €312,690 | €487,475 | +€174,785 | +55.9% |
| Intangible fixed assets | 21 | €58,113 | €78,618 | +€20,505 | +35.3% |
| Tangible fixed assets | 22/27 | €254,214 | €408,494 | +€154,280 | +60.7% |
| Land and buildings | 22 | €53,493 | €53,097 | -€396 | -0.7% |
| Plant, machinery and equipment | 23 | €63,998 | €37,537 | -€26,461 | -41.3% |
| Furniture and vehicles | 24 | €136,723 | €317,860 | +€181,137 | +132% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €555,192 | €487,767 | -€67,425 | -12.1% |
| Stocks and contracts in progress | 3 | €293,381 | €241,945 | -€51,436 | -17.5% |
| Stocks | 30/36 | €293,381 | €241,945 | -€51,436 | -17.5% |
| Amounts receivable within one year | 40/41 | €196,994 | €137,581 | -€59,413 | -30.2% |
| Trade receivables | 40 | €33,878 | €133,588 | +€99,710 | +294% |
| Other amounts receivable | 41 | €163,116 | €3,993 | -€159,123 | -97.6% |
| Cash at bank and in hand | 54/58 | €53,166 | €100,924 | +€47,758 | +89.8% |
| Deferred charges and accrued income | 490/1 | €11,651 | €7,317 | -€4,334 | -37.2% |
| Total equity and liabilities | 10/49 | €867,882 | €975,242 | +€107,360 | +12.4% |
| Equity | 10/15 | €640,463 | €643,920 | +€3,457 | +0.5% |
| Contributions | 10/11 | €62,500 | €62,500 | = | 0.0% |
| Capital | 10 | €62,500 | €62,500 | = | 0.0% |
| Issued capital | 100 | €62,500 | €62,500 | = | 0.0% |
| Reserves | 13 | €166,189 | €166,189 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,250 | €6,250 | = | 0.0% |
| Legal reserve | 130 | €6,250 | €6,250 | = | 0.0% |
| Distributable reserves | 133 | €159,939 | €159,939 | = | 0.0% |
| Profit (loss) carried forward | 14 | €411,774 | €415,231 | +€3,457 | +0.8% |
| Amounts payable | 17/49 | €227,419 | €331,322 | +€103,903 | +45.7% |
| Amounts payable after more than one year | 17 | €108,761 | €79,099 | -€29,662 | -27.3% |
| Financial debts | 170/4 | €108,761 | €79,099 | -€29,662 | -27.3% |
| Amounts payable within one year | 42/48 | €118,658 | €251,941 | +€133,283 | +112% |
| Current portion of amounts payable after more than one year | 42 | €29,662 | €29,662 | = | 0.0% |
| Financial debts | 43 | - | €52,000 | +€52,000 | |
| Other loans | 439 | - | €52,000 | +€52,000 | |
| Trade debts | 44 | €42,621 | €89,737 | +€47,116 | +111% |
| Suppliers | 440/4 | €42,621 | €89,737 | +€47,116 | +111% |
| Taxes, remuneration and social security | 45 | €46,375 | €60,542 | +€14,167 | +30.5% |
| Taxes | 450/3 | €4,300 | €13,705 | +€9,405 | +219% |
| Remuneration and social security | 454/9 | €42,075 | €46,837 | +€4,762 | +11.3% |
| Other amounts payable | 47/48 | - | €20,000 | +€20,000 | |
| Accrued charges and deferred income | 492/3 | - | €282 | +€282 | |
| Non-recurring operating income | 76A | - | €0 | = | |
| Remuneration, social security and pensions | 62 | €381,096 | €394,570 | +€13,474 | +3.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €84,782 | €87,983 | +€3,201 | +3.8% |
| Other operating charges | 640/8 | €16,645 | €9,494 | -€7,151 | -43.0% |
| Gross operating margin | 9900 | €494,046 | €534,928 | +€40,882 | +8.3% |
| Operating profit (loss) | 9901 | €11,523 | €42,881 | +€31,358 | +272% |
| Financial charges | 65/66B | €2,791 | €9,352 | +€6,561 | +235% |
| Recurring financial charges | 65 | €2,791 | €9,352 | +€6,561 | +235% |
| Profit (loss) for the period before taxes | 9903 | €8,732 | €33,529 | +€24,797 | +284% |
| Income taxes | 67/77 | €4,393 | €10,072 | +€5,679 | +129% |
| Profit (loss) for the period | 9904 | €4,339 | €23,457 | +€19,118 | +441% |
| Profit (loss) for the period to be appropriated | 9905 | €4,339 | €23,457 | +€19,118 | +441% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.