Gourmandisesfl: what changed
Two fiscal 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.
Gourmandisesfl
Largest movements
- Cash +€3,854
up €3,854 (+19.7%), from €19,531 to €23,385
mainly Current portion of long-term debt (+€11,162) and Net result for the year (+€4,890)
- Intangible fixed assets -€2,019
down €2,019 (-20.1%), from €10,059 to €8,040
- Receivables within one year -€1,822
down €1,822 (-10.0%), from €18,214 to €16,392
of which Trade receivables: -€3,097
- Tangible fixed assets -€1,088
down €1,088 (-35.2%), from €3,090 to €2,002
- Deferred charges and accrued income -€738
down €738 (-99.9%), from €739 to €1
- Current portion of long-term debt +€11,162
up €11,162 (+374.7%), from €2,979 to €14,141
- Other debts -€6,798
down €6,798 (-39.9%), from €17,024 to €10,226
- Profit (loss) carried forward +€4,891
up €4,891 (+99.1%), from €4,935 to €9,825
- Debts after one year -€3,794
down €3,794 (-56.8%), from €6,682 to €2,888
- Tax, wage and social debts -€3,126
down €3,126 (-43.7%), from €7,155 to €4,029
of which Remuneration and social security: -€3,259
- Gross operating margin +€12,016
up €12,016 (+28.1%), from €42,795 to €54,811
- Staff costs +€6,090
up €6,090 (+16.9%), from €36,070 to €42,160
- Depreciation +€3,107
new in 2025: €3,107
- Taxes +€1,123
up €1,123 (+99.0%), from €1,134 to €2,257
- Financial charges +€844
up €844 (+408.4%), from €207 to €1,051
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 | €52,341 | €50,326 | -€2,015 | -3.9% |
| Fixed assets | 21/28 | €13,149 | €10,042 | -€3,107 | -23.6% |
| Intangible fixed assets | 21 | €10,059 | €8,040 | -€2,019 | -20.1% |
| Tangible fixed assets | 22/27 | €3,090 | €2,002 | -€1,088 | -35.2% |
| Furniture and vehicles | 24 | €3,090 | €2,002 | -€1,088 | -35.2% |
| Current assets | 29/58 | €39,192 | €40,284 | +€1,092 | +2.8% |
| Stocks and contracts in progress | 3 | €708 | €506 | -€202 | -28.5% |
| Stocks | 30/36 | €708 | €506 | -€202 | -28.5% |
| Amounts receivable within one year | 40/41 | €18,214 | €16,392 | -€1,822 | -10.0% |
| Trade receivables | 40 | €6,243 | €3,146 | -€3,097 | -49.6% |
| Other amounts receivable | 41 | €11,971 | €13,246 | +€1,275 | +10.6% |
| Cash at bank and in hand | 54/58 | €19,531 | €23,385 | +€3,854 | +19.7% |
| Deferred charges and accrued income | 490/1 | €739 | €1 | -€738 | -99.9% |
| Total equity and liabilities | 10/49 | €52,341 | €50,326 | -€2,015 | -3.9% |
| Equity | 10/15 | €14,151 | €19,042 | +€4,891 | +34.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €3,017 | €3,017 | +€0 | 0.0% |
| Non-distributable reserves | 130/1 | €8 | €8 | +€0 | +3.2% |
| Reserves not available under the articles | 1311 | €8 | €8 | +€0 | +3.2% |
| Distributable reserves | 133 | €3,009 | €3,009 | -€0 | 0.0% |
| Profit (loss) carried forward | 14 | €4,935 | €9,825 | +€4,891 | +99.1% |
| Amounts payable | 17/49 | €38,190 | €31,284 | -€6,906 | -18.1% |
| Amounts payable after more than one year | 17 | €6,682 | €2,888 | -€3,794 | -56.8% |
| Financial debts | 170/4 | €6,682 | €2,888 | -€3,794 | -56.8% |
| Amounts payable within one year | 42/48 | €29,846 | €28,396 | -€1,450 | -4.9% |
| Current portion of amounts payable after more than one year | 42 | €2,979 | €14,141 | +€11,162 | +374.7% |
| Trade debts | 44 | €2,688 | - | -€2,688 | |
| Suppliers | 440/4 | €2,688 | - | -€2,688 | |
| Taxes, remuneration and social security | 45 | €7,155 | €4,029 | -€3,126 | -43.7% |
| Taxes | 450/3 | €17 | €150 | +€133 | +801.4% |
| Remuneration and social security | 454/9 | €7,138 | €3,879 | -€3,259 | -45.7% |
| Other amounts payable | 47/48 | €17,024 | €10,226 | -€6,798 | -39.9% |
| Accrued charges and deferred income | 492/3 | €1,663 | - | -€1,663 | |
| Remuneration, social security and pensions | 62 | €36,070 | €42,160 | +€6,090 | +16.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €3,107 | +€3,107 | |
| Other operating charges | 640/8 | €989 | €1,358 | +€369 | +37.3% |
| Gross operating margin | 9900 | €42,795 | €54,811 | +€12,016 | +28.1% |
| Operating profit (loss) | 9901 | €5,735 | €8,186 | +€2,451 | +42.7% |
| Financial income | 75/76B | €0 | €12 | +€12 | +2900.0% |
| Recurring financial income | 75 | €0 | €12 | +€12 | +2900.0% |
| Financial charges | 65/66B | €207 | €1,051 | +€844 | +408.4% |
| Recurring financial charges | 65 | €207 | €1,051 | +€844 | +408.4% |
| Profit (loss) for the period before taxes | 9903 | €5,529 | €7,147 | +€1,618 | +29.3% |
| Income taxes | 67/77 | €1,134 | €2,257 | +€1,123 | +99.0% |
| Profit (loss) for the period | 9904 | €4,395 | €4,890 | +€495 | +11.3% |
| Profit (loss) for the period to be appropriated | 9905 | €4,395 | €4,890 | +€495 | +11.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.