GREGOIRE TOOLS: 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 TOOLS
Largest movements
- Cash +€34,249
up €34,249 (+98.5%), from €34,756 to €69,005
mainly Debts after one year (+€243,888) and Net result for the year (+€134,451)
- Stocks and contracts -€22,000
down €22,000 (-11.5%), from €191,702 to €169,702
- Tangible fixed assets -€4,962
down €4,962 (-79.9%), from €6,212 to €1,251
- Receivables within one year -€4,378
down €4,378 (-8.6%), from €51,179 to €46,801
- Trade debts -€389,139
down €389,139 (-98.9%), from €393,433 to €4,294
- Debts after one year +€243,888
up €243,888, from €0 to €243,888
- Profit (loss) carried forward +€134,451
up €134,451 (+47.1%), from -€285,740 to -€151,289
- Tax, wage and social debts +€13,936
up €13,936 (+167%), from €8,335 to €22,271
of which Taxes: +€9,786
- Gross operating margin +€121,454
up €121,454 (+162%), from €75,107 to €196,561
- Staff costs +€55,582
new in 2025: €55,582
- Other operating charges -€23,944
down €23,944 (-95.3%), from €25,125 to €1,181
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 | €287,380 | €290,691 | +€3,311 | +1.2% |
| Fixed assets | 21/28 | €6,334 | €1,373 | -€4,962 | -78.3% |
| Tangible fixed assets | 22/27 | €6,212 | €1,251 | -€4,962 | -79.9% |
| Furniture and vehicles | 24 | €6,212 | €1,251 | -€4,962 | -79.9% |
| Financial fixed assets | 28 | €122 | €122 | = | 0.0% |
| Current assets | 29/58 | €281,046 | €289,318 | +€8,273 | +2.9% |
| Stocks and contracts in progress | 3 | €191,702 | €169,702 | -€22,000 | -11.5% |
| Stocks | 30/36 | €191,702 | €169,702 | -€22,000 | -11.5% |
| Amounts receivable within one year | 40/41 | €51,179 | €46,801 | -€4,378 | -8.6% |
| Trade receivables | 40 | €51,179 | €46,801 | -€4,378 | -8.6% |
| Cash at bank and in hand | 54/58 | €34,756 | €69,005 | +€34,249 | +98.5% |
| Deferred charges and accrued income | 490/1 | €3,409 | €3,811 | +€402 | +11.8% |
| Total equity and liabilities | 10/49 | €287,380 | €290,691 | +€3,311 | +1.2% |
| Equity | 10/15 | -€221,740 | -€87,289 | +€134,451 | +60.6% |
| Contributions | 10/11 | €64,000 | €64,000 | = | 0.0% |
| Capital | 10 | €64,000 | €64,000 | = | 0.0% |
| Issued capital | 100 | €64,000 | €64,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€285,740 | -€151,289 | +€134,451 | +47.1% |
| Amounts payable | 17/49 | €509,120 | €377,980 | -€131,140 | -25.8% |
| Amounts payable after more than one year | 17 | €0 | €243,888 | +€243,888 | |
| Other amounts payable | 178/9 | €0 | €243,888 | +€243,888 | |
| Amounts payable within one year | 42/48 | €509,120 | €133,984 | -€375,136 | -73.7% |
| Trade debts | 44 | €393,433 | €4,294 | -€389,139 | -98.9% |
| Suppliers | 440/4 | €393,433 | €4,294 | -€389,139 | -98.9% |
| Taxes, remuneration and social security | 45 | €8,335 | €22,271 | +€13,936 | +167% |
| Taxes | 450/3 | €6,303 | €16,089 | +€9,786 | +155% |
| Remuneration and social security | 454/9 | €2,032 | €6,182 | +€4,149 | +204% |
| Other amounts payable | 47/48 | €107,352 | €107,419 | +€68 | +0.1% |
| Accrued charges and deferred income | 492/3 | €0 | €108 | +€108 | |
| Remuneration, social security and pensions | 62 | - | €55,582 | +€55,582 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,662 | €4,962 | -€701 | -12.4% |
| Other operating charges | 640/8 | €25,125 | €1,181 | -€23,944 | -95.3% |
| Gross operating margin | 9900 | €75,107 | €196,561 | +€121,454 | +162% |
| Operating profit (loss) | 9901 | €44,320 | €134,837 | +€90,517 | +204% |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €1,250 | €75 | -€1,175 | -94.0% |
| Recurring financial charges | 65 | €1,250 | €75 | -€1,175 | -94.0% |
| Profit (loss) for the period before taxes | 9903 | €43,070 | €134,762 | +€91,692 | +213% |
| Income taxes | 67/77 | €205 | €311 | +€106 | +51.4% |
| Profit (loss) for the period | 9904 | €42,865 | €134,451 | +€91,586 | +214% |
| Profit (loss) for the period to be appropriated | 9905 | €42,865 | €134,451 | +€91,586 | +214% |
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 15 October 2026 via checked.be.