GOURMANDISE: 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.
GOURMANDISE
Largest movements
- Cash +€16,443
up €16,443 (+92.6%), from €17,750 to €34,194
mainly Depreciation (+€11,496) and Net result for the year (+€9,187)
- Tangible fixed assets -€11,496
down €11,496 (-8.9%), from €128,792 to €117,296
of which Assets under construction and advance payments: -€9,826
- Receivables within one year +€4,696
up €4,696 (+327%), from €1,435 to €6,131
of which Other amounts receivable: +€3,565
- Debts after one year -€14,453
down €14,453 (-22.1%), from €65,449 to €50,996
- Reserves +€9,187
up €9,187 (+38.3%), from €23,968 to €33,155
- Other debts +€5,910
up €5,910 (+15.3%), from €38,538 to €44,449
- Current portion of long-term debt +€4,167
up €4,167 (+28.8%), from €14,453 to €18,620
- Tax, wage and social debts +€3,650
up €3,650 (+69.3%), from €5,270 to €8,920
of which Taxes: +€8,920
- Gross operating margin -€3,618
down €3,618 (-11.8%), from €30,710 to €27,091
- Taxes -€1,620
down €1,620 (-30.7%), from €5,270 to €3,650
- Other operating charges +€422
up €422 (+26.1%), from €1,618 to €2,041
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 | €147,978 | €157,621 | +€9,643 | +6.5% |
| Fixed assets | 21/28 | €128,792 | €117,296 | -€11,496 | -8.9% |
| Tangible fixed assets | 22/27 | €128,792 | €117,296 | -€11,496 | -8.9% |
| Plant, machinery and equipment | 23 | €10,820 | €9,150 | -€1,670 | -15.4% |
| Assets under construction and advance payments | 27 | €117,972 | €108,146 | -€9,826 | -8.3% |
| Current assets | 29/58 | €19,186 | €40,325 | +€21,139 | +110% |
| Amounts receivable within one year | 40/41 | €1,435 | €6,131 | +€4,696 | +327% |
| Trade receivables | 40 | - | €1,131 | +€1,131 | |
| Other amounts receivable | 41 | €1,435 | €5,000 | +€3,565 | +248% |
| Cash at bank and in hand | 54/58 | €17,750 | €34,194 | +€16,443 | +92.6% |
| Total equity and liabilities | 10/49 | €147,978 | €157,621 | +€9,643 | +6.5% |
| Equity | 10/15 | €23,968 | €33,155 | +€9,187 | +38.3% |
| Reserves | 13 | €23,968 | €33,155 | +€9,187 | +38.3% |
| Distributable reserves | 133 | €23,968 | €33,155 | +€9,187 | +38.3% |
| Amounts payable | 17/49 | €124,010 | €124,466 | +€455 | +0.4% |
| Amounts payable after more than one year | 17 | €65,449 | €50,996 | -€14,453 | -22.1% |
| Financial debts | 170/4 | €65,449 | €50,996 | -€14,453 | -22.1% |
| Amounts payable within one year | 42/48 | €58,561 | €72,009 | +€13,448 | +23.0% |
| Current portion of amounts payable after more than one year | 42 | €14,453 | €18,620 | +€4,167 | +28.8% |
| Trade debts | 44 | €300 | €21 | -€279 | -93.1% |
| Suppliers | 440/4 | €300 | €21 | -€279 | -93.1% |
| Taxes, remuneration and social security | 45 | €5,270 | €8,920 | +€3,650 | +69.3% |
| Taxes | 450/3 | - | €8,920 | +€8,920 | |
| Remuneration and social security | 454/9 | €5,270 | - | -€5,270 | |
| Other amounts payable | 47/48 | €38,538 | €44,449 | +€5,910 | +15.3% |
| Accrued charges and deferred income | 492/3 | - | €1,461 | +€1,461 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,585 | €11,496 | -€89 | -0.8% |
| Other operating charges | 640/8 | €1,618 | €2,041 | +€422 | +26.1% |
| Gross operating margin | 9900 | €30,710 | €27,091 | -€3,618 | -11.8% |
| Operating profit (loss) | 9901 | €17,506 | €13,555 | -€3,952 | -22.6% |
| Financial charges | 65/66B | €745 | €717 | -€27 | -3.7% |
| Recurring financial charges | 65 | €745 | €717 | -€27 | -3.7% |
| Profit (loss) for the period before taxes | 9903 | €16,762 | €12,837 | -€3,924 | -23.4% |
| Income taxes | 67/77 | €5,270 | €3,650 | -€1,620 | -30.7% |
| Profit (loss) for the period | 9904 | €11,492 | €9,187 | -€2,304 | -20.1% |
| Profit (loss) for the period to be appropriated | 9905 | €11,492 | €9,187 | -€2,304 | -20.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.