Gourmande: 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.
Gourmande
Largest movements
- Receivables within one year -€26,739
down €26,739 (-93.6%), from €28,562 to €1,823
of which Other amounts receivable: -€16,225
- Cash +€18,570
up €18,570 (+36.7%), from €50,645 to €69,215
mainly Receivables within one year (+€26,739) and Depreciation (+€10,434)
- Tangible fixed assets -€10,434
down €10,434 (-42.2%), from €24,722 to €14,288
- Debts after one year -€8,490
down €8,490 (-53.7%), from €15,798 to €7,308
- Trade debts -€6,945
down €6,945 (-32.4%), from €21,417 to €14,472
of which Bills of exchange payable: -€9,859
- Profit (loss) carried forward -€5,144
down €5,144, from €0 to -€5,144
- Tax, wage and social debts +€2,401
up €2,401 (+17.1%), from €14,036 to €16,438
of which Remuneration and social security: +€1,900
- Reserves -€1,860
down €1,860 (-5.5%), from €34,047 to €32,187
of which Distributable reserves: -€1,860
- Gross operating margin -€14,156
down €14,156 (-17.6%), from €80,450 to €66,295
- Staff costs +€4,107
up €4,107 (+8.1%), from €50,765 to €54,872
- Depreciation +€2,052
up €2,052 (+24.5%), from €8,383 to €10,434
- Taxes -€940
down €940 (-88.0%), from €1,068 to €129
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 | €112,848 | €94,373 | -€18,475 | -16.4% |
| Fixed assets | 21/28 | €27,722 | €17,288 | -€10,434 | -37.6% |
| Tangible fixed assets | 22/27 | €24,722 | €14,288 | -€10,434 | -42.2% |
| Plant, machinery and equipment | 23 | €12,459 | €8,930 | -€3,529 | -28.3% |
| Furniture and vehicles | 24 | €6,866 | €4,459 | -€2,407 | -35.1% |
| Other tangible fixed assets | 26 | €5,398 | €899 | -€4,499 | -83.3% |
| Financial fixed assets | 28 | €3,000 | €3,000 | = | 0.0% |
| Current assets | 29/58 | €85,126 | €77,086 | -€8,040 | -9.4% |
| Stocks and contracts in progress | 3 | €3,472 | €4,072 | +€600 | +17.3% |
| Stocks | 30/36 | €3,472 | €4,072 | +€600 | +17.3% |
| Amounts receivable within one year | 40/41 | €28,562 | €1,823 | -€26,739 | -93.6% |
| Trade receivables | 40 | €12,166 | €1,651 | -€10,515 | -86.4% |
| Other amounts receivable | 41 | €16,396 | €171 | -€16,225 | -99.0% |
| Cash at bank and in hand | 54/58 | €50,645 | €69,215 | +€18,570 | +36.7% |
| Deferred charges and accrued income | 490/1 | €2,447 | €1,976 | -€471 | -19.2% |
| Total equity and liabilities | 10/49 | €112,848 | €94,373 | -€18,475 | -16.4% |
| Equity | 10/15 | €52,647 | €45,643 | -€7,004 | -13.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €34,047 | €32,187 | -€1,860 | -5.5% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €34,047 | €32,187 | -€1,860 | -5.5% |
| Profit (loss) carried forward | 14 | €0 | -€5,144 | -€5,144 | |
| Amounts payable | 17/49 | €60,201 | €48,730 | -€11,470 | -19.1% |
| Amounts payable after more than one year | 17 | €15,798 | €7,308 | -€8,490 | -53.7% |
| Financial debts | 170/4 | €15,798 | €7,308 | -€8,490 | -53.7% |
| Amounts payable within one year | 42/48 | €43,899 | €40,211 | -€3,688 | -8.4% |
| Current portion of amounts payable after more than one year | 42 | €8,446 | €7,788 | -€658 | -7.8% |
| Trade debts | 44 | €21,417 | €14,472 | -€6,945 | -32.4% |
| Suppliers | 440/4 | €11,559 | €14,472 | +€2,913 | +25.2% |
| Bills of exchange payable | 441 | €9,859 | €0 | -€9,859 | -100.0% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €14,036 | €16,438 | +€2,401 | +17.1% |
| Taxes | 450/3 | €989 | €1,491 | +€501 | +50.7% |
| Remuneration and social security | 454/9 | €13,047 | €14,947 | +€1,900 | +14.6% |
| Other amounts payable | 47/48 | - | €1,514 | +€1,514 | |
| Accrued charges and deferred income | 492/3 | €503 | €1,211 | +€708 | +140.7% |
| Remuneration, social security and pensions | 62 | €50,765 | €54,872 | +€4,107 | +8.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,383 | €10,434 | +€2,052 | +24.5% |
| Other operating charges | 640/8 | €4,510 | €5,148 | +€638 | +14.1% |
| Gross operating margin | 9900 | €80,450 | €66,295 | -€14,156 | -17.6% |
| Operating profit (loss) | 9901 | €16,792 | -€4,160 | -€20,953 | |
| Financial income | 75/76B | €840 | €494 | -€346 | -41.2% |
| Recurring financial income | 75 | €840 | €494 | -€346 | -41.2% |
| Financial charges | 65/66B | €2,737 | €3,209 | +€472 | +17.2% |
| Recurring financial charges | 65 | €2,737 | €3,209 | +€472 | +17.2% |
| Profit (loss) for the period before taxes | 9903 | €14,895 | -€6,876 | -€21,770 | |
| Income taxes | 67/77 | €1,068 | €129 | -€940 | -88.0% |
| Profit (loss) for the period | 9904 | €13,826 | -€7,004 | -€20,831 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,826 | -€7,004 | -€20,831 |
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 10 October 2026 via checked.be.