GREGOIRE Robert: 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.
GREGOIRE Robert
Largest movements
- Receivables within one year +€34,958
up €34,958 (+876%), from €3,990 to €38,949
of which Trade receivables: +€32,712
- Stocks and contracts -€8,045
down €8,045 (-16.0%), from €50,308 to €42,263
of which Stocks: -€24,545
- Tangible fixed assets -€7,670
down €7,670 (-7.8%), from €98,699 to €91,029
- Cash -€3,656
down €3,656 (-89.6%), from €4,080 to €425
mainly Receivables within one year (-€34,958) and Net result for the year (-€20,774)
- Other debts +€30,419
up €30,419 (+38.0%), from €80,081 to €110,500
- Profit (loss) carried forward -€20,774
down €20,774 (-21.1%), from -€98,238 to -€119,012
- Short-term financial debts +€13,253
up €13,253 (+219%), from €6,045 to €19,298
of which Credit institutions: +€12,253
- Debts after one year -€12,655
down €12,655 (-32.6%), from €38,820 to €26,164
- Trade debts +€7,495
up €7,495 (+11.6%), from €64,880 to €72,375
- Gross operating margin +€8,494
up €8,494 (+58.9%), from -€14,432 to -€5,938
- Depreciation -€2,249
down €2,249 (-22.7%), from €9,919 to €7,670
- Financial charges -€1,904
down €1,904 (-40.2%), from €4,739 to €2,835
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €158,453 | €174,045 | +€15,592 | +9.8% |
| Fixed assets | 21/28 | €99,854 | €92,184 | -€7,670 | -7.7% |
| Tangible fixed assets | 22/27 | €98,699 | €91,029 | -€7,670 | -7.8% |
| Land and buildings | 22 | €90,451 | €86,938 | -€3,513 | -3.9% |
| Plant, machinery and equipment | 23 | €3,266 | €1,677 | -€1,589 | -48.7% |
| Furniture and vehicles | 24 | €3,639 | €1,739 | -€1,900 | -52.2% |
| Other tangible fixed assets | 26 | €1,342 | €674 | -€668 | -49.8% |
| Financial fixed assets | 28 | €1,155 | €1,155 | = | 0.0% |
| Current assets | 29/58 | €58,599 | €81,862 | +€23,262 | +39.7% |
| Stocks and contracts in progress | 3 | €50,308 | €42,263 | -€8,045 | -16.0% |
| Stocks | 30/36 | €50,308 | €25,763 | -€24,545 | -48.8% |
| Contracts in progress | 37 | - | €16,500 | +€16,500 | |
| Amounts receivable within one year | 40/41 | €3,990 | €38,949 | +€34,958 | +876% |
| Trade receivables | 40 | €2,173 | €34,885 | +€32,712 | +1,505% |
| Other amounts receivable | 41 | €1,817 | €4,064 | +€2,247 | +124% |
| Cash at bank and in hand | 54/58 | €4,080 | €425 | -€3,656 | -89.6% |
| Deferred charges and accrued income | 490/1 | €221 | €225 | +€4 | +2.0% |
| Total equity and liabilities | 10/49 | €158,453 | €174,045 | +€15,592 | +9.8% |
| Equity | 10/15 | -€46,173 | -€66,947 | -€20,774 | -45.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €33,464 | €33,464 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €31,604 | €31,604 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€98,238 | -€119,012 | -€20,774 | -21.1% |
| Amounts payable | 17/49 | €204,626 | €240,992 | +€36,366 | +17.8% |
| Amounts payable after more than one year | 17 | €38,820 | €26,164 | -€12,655 | -32.6% |
| Financial debts | 170/4 | €38,820 | €26,164 | -€12,655 | -32.6% |
| Amounts payable within one year | 42/48 | €165,807 | €214,828 | +€49,021 | +29.6% |
| Current portion of amounts payable after more than one year | 42 | €12,379 | €12,655 | +€276 | +2.2% |
| Financial debts | 43 | €6,045 | €19,298 | +€13,253 | +219% |
| Credit institutions | 430/8 | €0 | €12,253 | +€12,253 | |
| Other loans | 439 | €6,045 | €7,045 | +€1,000 | +16.5% |
| Trade debts | 44 | €64,880 | €72,375 | +€7,495 | +11.6% |
| Suppliers | 440/4 | €64,880 | €72,375 | +€7,495 | +11.6% |
| Taxes, remuneration and social security | 45 | €2,422 | €0 | -€2,422 | -100% |
| Taxes | 450/3 | €2,422 | €0 | -€2,422 | -100% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €80,081 | €110,500 | +€30,419 | +38.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,919 | €7,670 | -€2,249 | -22.7% |
| Other operating charges | 640/8 | €4,230 | €4,331 | +€101 | +2.4% |
| Gross operating margin | 9900 | -€14,432 | -€5,938 | +€8,494 | +58.9% |
| Operating profit (loss) | 9901 | -€28,582 | -€17,939 | +€10,642 | +37.2% |
| Financial charges | 65/66B | €4,739 | €2,835 | -€1,904 | -40.2% |
| Recurring financial charges | 65 | €4,739 | €2,835 | -€1,904 | -40.2% |
| Profit (loss) for the period before taxes | 9903 | -€33,320 | -€20,774 | +€12,546 | +37.7% |
| Profit (loss) for the period | 9904 | -€33,320 | -€20,774 | +€12,546 | +37.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€33,320 | -€20,774 | +€12,546 | +37.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.