GAUFRES LEMAITRE: 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.
GAUFRES LEMAITRE
Largest movements
- Tangible fixed assets +€59,467
up €59,467 (+7.3%), from €815,707 to €875,174
of which Other tangible fixed assets: +€76,830
- Cash -€34,524
down €34,524 (-71.2%), from €48,512 to €13,988
mainly Investment in fixed assets (net) (-€137,886) and Net result for the year (-€38,278)
- Stocks and contracts -€25,846
down €25,846 (-25.5%), from €101,333 to €75,487
- Profit (loss) carried forward -€38,278
down €38,278, from €11,192 to -€27,087
- Trade debts +€19,739
up €19,739 (+32.3%), from €61,092 to €80,831
- Current portion of long-term debt +€13,424
up €13,424 (+26.4%), from €50,770 to €64,194
- Gross operating margin -€119,809
down €119,809 (-43.8%), from €273,291 to €153,482
- Staff costs +€34,460
up €34,460 (+61.3%), from €56,220 to €90,680
- Taxes -€10,075
down €10,075 (-98.6%), from €10,217 to €142
- Financial income +€5,452
up €5,452 (+878%), from €621 to €6,073
of which Non-recurring financial income: +€6,000
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 | €1,029,462 | €1,025,756 | -€3,706 | -0.4% |
| Fixed assets | 21/28 | €817,607 | €877,074 | +€59,467 | +7.3% |
| Tangible fixed assets | 22/27 | €815,707 | €875,174 | +€59,467 | +7.3% |
| Land and buildings | 22 | €719,526 | €705,675 | -€13,851 | -1.9% |
| Plant, machinery and equipment | 23 | €74,132 | €75,925 | +€1,793 | +2.4% |
| Furniture and vehicles | 24 | €20,441 | €15,135 | -€5,306 | -26.0% |
| Other tangible fixed assets | 26 | €1,608 | €78,438 | +€76,830 | +4,777% |
| Financial fixed assets | 28 | €1,900 | €1,900 | = | 0.0% |
| Current assets | 29/58 | €211,855 | €148,682 | -€63,173 | -29.8% |
| Stocks and contracts in progress | 3 | €101,333 | €75,487 | -€25,846 | -25.5% |
| Stocks | 30/36 | €101,333 | €75,487 | -€25,846 | -25.5% |
| Amounts receivable within one year | 40/41 | €57,761 | €55,958 | -€1,803 | -3.1% |
| Trade receivables | 40 | €50,730 | €47,231 | -€3,498 | -6.9% |
| Other amounts receivable | 41 | €7,031 | €8,727 | +€1,695 | +24.1% |
| Cash at bank and in hand | 54/58 | €48,512 | €13,988 | -€34,524 | -71.2% |
| Deferred charges and accrued income | 490/1 | €4,250 | €3,250 | -€1,000 | -23.5% |
| Total equity and liabilities | 10/49 | €1,029,462 | €1,025,756 | -€3,706 | -0.4% |
| Equity | 10/15 | €225,689 | €187,411 | -€38,278 | -17.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €194,498 | €194,498 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €192,498 | €192,498 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,192 | -€27,087 | -€38,278 | |
| Amounts payable | 17/49 | €803,773 | €838,345 | +€34,572 | +4.3% |
| Amounts payable after more than one year | 17 | €671,389 | €681,383 | +€9,994 | +1.5% |
| Financial debts | 170/4 | €671,389 | €681,383 | +€9,994 | +1.5% |
| Amounts payable within one year | 42/48 | €132,384 | €155,962 | +€23,579 | +17.8% |
| Current portion of amounts payable after more than one year | 42 | €50,770 | €64,194 | +€13,424 | +26.4% |
| Trade debts | 44 | €61,092 | €80,831 | +€19,739 | +32.3% |
| Suppliers | 440/4 | €61,092 | €80,831 | +€19,739 | +32.3% |
| Taxes, remuneration and social security | 45 | €18,296 | €10,937 | -€7,359 | -40.2% |
| Taxes | 450/3 | €12,013 | €3,381 | -€8,633 | -71.9% |
| Remuneration and social security | 454/9 | €6,282 | €7,557 | +€1,274 | +20.3% |
| Other amounts payable | 47/48 | €2,226 | - | -€2,226 | |
| Accrued charges and deferred income | 492/3 | - | €1,000 | +€1,000 | |
| Remuneration, social security and pensions | 62 | €56,220 | €90,680 | +€34,460 | +61.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €80,203 | €78,419 | -€1,784 | -2.2% |
| Other operating charges | 640/8 | €5,410 | €7,225 | +€1,815 | +33.5% |
| Gross operating margin | 9900 | €273,291 | €153,482 | -€119,809 | -43.8% |
| Operating profit (loss) | 9901 | €131,457 | -€22,842 | -€154,299 | |
| Financial income | 75/76B | €621 | €6,073 | +€5,452 | +878% |
| Recurring financial income | 75 | €621 | €73 | -€548 | -88.2% |
| Non-recurring financial income | 76B | - | €6,000 | +€6,000 | |
| Financial charges | 65/66B | €21,179 | €21,368 | +€189 | +0.9% |
| Recurring financial charges | 65 | €21,179 | €21,311 | +€132 | +0.6% |
| Non-recurring financial charges | 66B | - | €57 | +€57 | |
| Profit (loss) for the period before taxes | 9903 | €110,899 | -€38,136 | -€149,035 | |
| Income taxes | 67/77 | €10,217 | €142 | -€10,075 | -98.6% |
| Profit (loss) for the period | 9904 | €100,682 | -€38,278 | -€138,960 | |
| Profit (loss) for the period to be appropriated | 9905 | €100,682 | -€38,278 | -€138,960 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.