GREGGIMMO: 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.
GREGGIMMO
Largest movements
- Deferred charges and accrued income -€240,485
down €240,485 (-81.6%), from €294,759 to €54,274
- Tangible fixed assets +€200,625
up €200,625 (+404.6%), from €49,586 to €250,210
of which Assets under construction and advance payments: +€203,439
- Cash +€17,410
up €17,410 (+13.7%), from €127,262 to €144,672
mainly Deferred charges and accrued income (+€240,485) and Other debts (+€7,224)
- Reserves -€10,000
down €10,000 (-6.1%), from €163,983 to €153,983
of which Distributable reserves: -€10,000
- Debts after one year -€8,767
down €8,767 (-8.3%), from €105,980 to €97,213
- Accrued charges and deferred income -€7,880
no longer reported in 2025 (was €7,880)
- Other debts +€7,224
up €7,224 (+6.6%), from €109,485 to €116,710
- Gross operating margin -€206,592
down €206,592 (-97.3%), from €212,228 to €5,636
- Taxes -€6,668
no longer reported in 2025 (was €6,668)
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 | €473,026 | €452,480 | -€20,546 | -4.3% |
| Fixed assets | 21/28 | €49,586 | €250,210 | +€200,625 | +404.6% |
| Tangible fixed assets | 22/27 | €49,586 | €250,210 | +€200,625 | +404.6% |
| Land and buildings | 22 | €48,003 | €45,622 | -€2,381 | -5.0% |
| Plant, machinery and equipment | 23 | €738 | €644 | -€94 | -12.7% |
| Furniture and vehicles | 24 | €845 | €505 | -€340 | -40.2% |
| Assets under construction and advance payments | 27 | - | €203,439 | +€203,439 | |
| Current assets | 29/58 | €423,440 | €202,270 | -€221,170 | -52.2% |
| Amounts receivable within one year | 40/41 | €1,419 | €3,324 | +€1,905 | +134.2% |
| Trade receivables | 40 | €1,124 | €3,033 | +€1,909 | +169.9% |
| Other amounts receivable | 41 | €295 | €291 | -€5 | -1.5% |
| Cash at bank and in hand | 54/58 | €127,262 | €144,672 | +€17,410 | +13.7% |
| Deferred charges and accrued income | 490/1 | €294,759 | €54,274 | -€240,485 | -81.6% |
| Total equity and liabilities | 10/49 | €473,026 | €452,480 | -€20,546 | -4.3% |
| Equity | 10/15 | €182,610 | €172,952 | -€9,658 | -5.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €163,983 | €153,983 | -€10,000 | -6.1% |
| Tax-exempt reserves | 132 | €126,483 | €126,483 | = | 0.0% |
| Distributable reserves | 133 | €37,500 | €27,500 | -€10,000 | -26.7% |
| Profit (loss) carried forward | 14 | €27 | €369 | +€342 | +1287.5% |
| Provisions and deferred taxes | 16 | €42,161 | €42,161 | = | 0.0% |
| Deferred taxes | 168 | €42,161 | €42,161 | = | 0.0% |
| Amounts payable | 17/49 | €248,255 | €237,367 | -€10,888 | -4.4% |
| Amounts payable after more than one year | 17 | €105,980 | €97,213 | -€8,767 | -8.3% |
| Financial debts | 170/4 | €105,980 | €97,213 | -€8,767 | -8.3% |
| Amounts payable within one year | 42/48 | €134,395 | €140,154 | +€5,759 | +4.3% |
| Current portion of amounts payable after more than one year | 42 | €8,592 | €8,767 | +€175 | +2.0% |
| Trade debts | 44 | €7,891 | €10,415 | +€2,525 | +32.0% |
| Suppliers | 440/4 | €7,891 | €10,415 | +€2,525 | +32.0% |
| Taxes, remuneration and social security | 45 | €8,427 | €4,262 | -€4,164 | -49.4% |
| Taxes | 450/3 | €8,427 | €4,262 | -€4,164 | -49.4% |
| Other amounts payable | 47/48 | €109,485 | €116,710 | +€7,224 | +6.6% |
| Accrued charges and deferred income | 492/3 | €7,880 | - | -€7,880 | |
| Non-recurring operating income | 76A | €6,397 | - | -€6,397 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,936 | €2,815 | -€122 | -4.1% |
| Other operating charges | 640/8 | €2,856 | €2,739 | -€117 | -4.1% |
| Non-recurring operating charges | 66A | €2,872 | - | -€2,872 | |
| Gross operating margin | 9900 | €212,228 | €5,636 | -€206,592 | -97.3% |
| Operating profit (loss) | 9901 | €203,563 | €83 | -€203,480 | -100.0% |
| Financial income | 75/76B | €105 | €758 | +€653 | +622.5% |
| Recurring financial income | 75 | €105 | €758 | +€653 | +622.5% |
| Financial charges | 65/66B | €8,477 | €10,499 | +€2,022 | +23.9% |
| Recurring financial charges | 65 | €8,477 | €10,499 | +€2,022 | +23.9% |
| Profit (loss) for the period before taxes | 9903 | €195,191 | -€9,658 | -€204,849 | |
| Transfer to deferred taxes | 680 | €42,161 | - | -€42,161 | |
| Income taxes | 67/77 | €6,668 | - | -€6,668 | |
| Profit (loss) for the period | 9904 | €146,362 | -€9,658 | -€156,020 | |
| Transfer to tax-exempt reserves | 689 | €126,483 | - | -€126,483 | |
| Profit (loss) for the period to be appropriated | 9905 | €19,879 | -€9,658 | -€29,537 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.