GREGAMON: 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.
GREGAMON
Largest movements
- Tangible fixed assets -€28,382
down €28,382 (-4.8%), from €592,709 to €564,327
of which Land and buildings: -€25,650
- Current investments +€11,000
up €11,000 (+275.0%), from €4,000 to €15,000
- Other debts -€331,934
down €331,934 (-99.4%), from €334,062 to €2,128
- Debts after one year +€303,005
up €303,005 (+432.7%), from €70,029 to €373,034
- Profit (loss) carried forward +€11,358
up €11,358 (+2.9%), from -€389,574 to -€378,217
- Gross operating margin +€9,755
up €9,755 (+15.8%), from €61,825 to €71,581
- Financial charges +€1,493
up €1,493 (+16.0%), from €9,344 to €10,837
- Depreciation +€1,311
up €1,311 (+4.0%), from €32,638 to €33,949
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 | €610,586 | €593,090 | -€17,497 | -2.9% |
| Fixed assets | 21/28 | €593,709 | €565,327 | -€28,382 | -4.8% |
| Tangible fixed assets | 22/27 | €592,709 | €564,327 | -€28,382 | -4.8% |
| Land and buildings | 22 | €568,463 | €542,814 | -€25,650 | -4.5% |
| Plant, machinery and equipment | 23 | €21,802 | €20,470 | -€1,333 | -6.1% |
| Furniture and vehicles | 24 | €2,443 | €1,043 | -€1,400 | -57.3% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €16,877 | €27,763 | +€10,886 | +64.5% |
| Amounts receivable within one year | 40/41 | €408 | €627 | +€218 | +53.5% |
| Trade receivables | 40 | €408 | €627 | +€218 | +53.5% |
| Current investments | 50/53 | €4,000 | €15,000 | +€11,000 | +275.0% |
| Cash at bank and in hand | 54/58 | €12,469 | €12,137 | -€333 | -2.7% |
| Total equity and liabilities | 10/49 | €610,586 | €593,090 | -€17,497 | -2.9% |
| Equity | 10/15 | €190,351 | €201,709 | +€11,358 | +6.0% |
| Contributions | 10/11 | €576,352 | €576,352 | = | 0.0% |
| Capital | 10 | - | €576,352 | +€576,352 | |
| Issued capital | 100 | - | €576,352 | +€576,352 | |
| Reserves | 13 | €3,573 | €3,573 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,573 | €3,573 | = | 0.0% |
| Legal reserve | 130 | - | €3,573 | +€3,573 | |
| Reserves not available under the articles | 1311 | €3,573 | - | -€3,573 | |
| Profit (loss) carried forward | 14 | -€389,574 | -€378,217 | +€11,358 | +2.9% |
| Amounts payable | 17/49 | €420,236 | €391,381 | -€28,854 | -6.9% |
| Amounts payable after more than one year | 17 | €70,029 | €373,034 | +€303,005 | +432.7% |
| Financial debts | 170/4 | €70,029 | €373,034 | +€303,005 | +432.7% |
| Amounts payable within one year | 42/48 | €350,206 | €18,347 | -€331,860 | -94.8% |
| Current portion of amounts payable after more than one year | 42 | €8,850 | €9,109 | +€259 | +2.9% |
| Trade debts | 44 | €7,294 | €3,922 | -€3,373 | -46.2% |
| Suppliers | 440/4 | €7,294 | €3,922 | -€3,373 | -46.2% |
| Taxes, remuneration and social security | 45 | - | €3,188 | +€3,188 | |
| Taxes | 450/3 | - | €3,188 | +€3,188 | |
| Other amounts payable | 47/48 | €334,062 | €2,128 | -€331,934 | -99.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,638 | €33,949 | +€1,311 | +4.0% |
| Other operating charges | 640/8 | €15,716 | €15,498 | -€218 | -1.4% |
| Gross operating margin | 9900 | €61,825 | €71,581 | +€9,755 | +15.8% |
| Operating profit (loss) | 9901 | €13,472 | €22,134 | +€8,662 | +64.3% |
| Financial income | 75/76B | €58 | €61 | +€3 | +4.9% |
| Recurring financial income | 75 | €58 | €61 | +€3 | +4.9% |
| Financial charges | 65/66B | €9,344 | €10,837 | +€1,493 | +16.0% |
| Recurring financial charges | 65 | €9,344 | €10,837 | +€1,493 | +16.0% |
| Profit (loss) for the period before taxes | 9903 | €4,186 | €11,358 | +€7,172 | +171.3% |
| Profit (loss) for the period | 9904 | €4,186 | €11,358 | +€7,172 | +171.3% |
| Profit (loss) for the period to be appropriated | 9905 | €4,186 | €11,358 | +€7,172 | +171.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.