CONFISERIE GOURMANDE: what changed
What changed
CONFISERIE GOURMANDE
NACE 46.360, Wholesale trade
filed annual accounts (NBB)
Net result for the year
€1,229
2024 · €13,091-€11,862
Equity
€109,510
2024 · €108,281+€1,229
Cash
€32,079
2024 · €27,800+€4,279
Balance sheet total
€570,483
2024 · €570,317+€165
Largest movements
Assets
- Receivables within one year +€10,202
up €10,202 (+3.9%), from €262,541 to €272,743
of which Trade receivables: +€9,989
- Tangible fixed assets -€6,868
down €6,868 (-3.5%), from €198,834 to €191,967
of which Land and buildings: -€12,870
Equity and liabilities
- Debts after one year -€30,001
down €30,001 (-26.5%), from €113,371 to €83,370
- Trade debts +€27,937
up €27,937 (+78.9%), from €35,425 to €63,362
- Current portion of long-term debt +€9,201
up €9,201 (+3.6%), from €256,400 to €265,601
- Tax, wage and social debts -€7,258
down €7,258 (-13.0%), from €55,898 to €48,640
of which Taxes: -€10,962
Income statement
- Gross operating margin -€16,599
down €16,599 (-6.4%), from €258,505 to €241,906
- Financial charges -€3,818
down €3,818 (-13.5%), from €28,357 to €24,539
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.
Result 2024
€13,091
Gross operating margin
-€16,599
Staff costs
+€1,774
Depreciation
-€1,596
Other operating charges
-€96
Other operating items
+€303
Financial income
-€0
Financial charges
+€3,818
Taxes
+€536
Result 2025
€1,229
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€37,298
Investment
-€12,219
Financing
-€20,800
Cash 2024
€27,800
From operations (derived)
+€37,298
Net result for the year
+€1,229
Depreciation
+€19,345
Stocks and contracts
+€2,453
Receivables within one year
-€10,202
Deferred charges and accrued income
+€4,737
Trade debts
+€27,937
Tax, wage and social debts
-€7,258
Other debts
-€944
Investment (derived)
-€12,219
Investment in fixed assets (net)
-€12,219
Financing
-€20,800
Debts after one year
-€30,001
Current portion of long-term debt
+€9,201
Cash 2025
€32,079
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €570,317 | €570,483 | +€165 | 0.0% |
| Formation expenses | 20 | €1,032 | €774 | -€258 | -25.0% |
| Fixed assets | 21/28 | €198,834 | €191,967 | -€6,868 | -3.5% |
| Tangible fixed assets | 22/27 | €198,834 | €191,967 | -€6,868 | -3.5% |
| Land and buildings | 22 | €192,381 | €179,511 | -€12,870 | -6.7% |
| Plant, machinery and equipment | 23 | €2,429 | €12,455 | +€10,026 | +413% |
| Furniture and vehicles | 24 | €4,024 | - | -€4,024 | |
| Current assets | 29/58 | €370,451 | €377,742 | +€7,291 | +2.0% |
| Stocks and contracts in progress | 3 | €73,444 | €70,991 | -€2,453 | -3.3% |
| Stocks | 30/36 | €73,444 | €70,991 | -€2,453 | -3.3% |
| Amounts receivable within one year | 40/41 | €262,541 | €272,743 | +€10,202 | +3.9% |
| Trade receivables | 40 | €253,812 | €263,801 | +€9,989 | +3.9% |
| Other amounts receivable | 41 | €8,729 | €8,942 | +€213 | +2.4% |
| Current investments | 50/53 | €5 | €5 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €27,800 | €32,079 | +€4,279 | +15.4% |
| Deferred charges and accrued income | 490/1 | €6,662 | €1,924 | -€4,737 | -71.1% |
| Total equity and liabilities | 10/49 | €570,317 | €570,483 | +€165 | 0.0% |
| Equity | 10/15 | €108,281 | €109,510 | +€1,229 | +1.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | €87,821 | €89,050 | +€1,229 | +1.4% |
| Amounts payable | 17/49 | €462,037 | €460,973 | -€1,064 | -0.2% |
| Amounts payable after more than one year | 17 | €113,371 | €83,370 | -€30,001 | -26.5% |
| Financial debts | 170/4 | €113,371 | €83,370 | -€30,001 | -26.5% |
| Amounts payable within one year | 42/48 | €348,666 | €377,603 | +€28,937 | +8.3% |
| Current portion of amounts payable after more than one year | 42 | €256,400 | €265,601 | +€9,201 | +3.6% |
| Trade debts | 44 | €35,425 | €63,362 | +€27,937 | +78.9% |
| Suppliers | 440/4 | €35,425 | €63,362 | +€27,937 | +78.9% |
| Taxes, remuneration and social security | 45 | €55,898 | €48,640 | -€7,258 | -13.0% |
| Taxes | 450/3 | €25,213 | €14,251 | -€10,962 | -43.5% |
| Remuneration and social security | 454/9 | €30,685 | €34,390 | +€3,704 | +12.1% |
| Other amounts payable | 47/48 | €944 | - | -€944 | |
| Non-recurring operating income | 76A | €276 | - | -€276 | |
| Remuneration, social security and pensions | 62 | €191,027 | €189,253 | -€1,774 | -0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,748 | €19,345 | +€1,596 | +9.0% |
| Other operating charges | 640/8 | €3,520 | €3,615 | +€96 | +2.7% |
| Non-recurring operating charges | 66A | €484 | €181 | -€303 | -62.6% |
| Gross operating margin | 9900 | €258,505 | €241,906 | -€16,599 | -6.4% |
| Operating profit (loss) | 9901 | €45,727 | €29,512 | -€16,215 | -35.5% |
| Financial income | 75/76B | €18 | €18 | -€0 | -1.5% |
| Recurring financial income | 75 | €18 | €18 | -€0 | -1.5% |
| Financial charges | 65/66B | €28,357 | €24,539 | -€3,818 | -13.5% |
| Recurring financial charges | 65 | €28,357 | €24,539 | -€3,818 | -13.5% |
| Profit (loss) for the period before taxes | 9903 | €17,389 | €4,991 | -€12,398 | -71.3% |
| Income taxes | 67/77 | €4,298 | €3,762 | -€536 | -12.5% |
| Profit (loss) for the period | 9904 | €13,091 | €1,229 | -€11,862 | -90.6% |
| Profit (loss) for the period to be appropriated | 9905 | €13,091 | €1,229 | -€11,862 | -90.6% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
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 2 November 2026 via checked.be.