GRES D'YVOIR: 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.
GRES D'YVOIR
Largest movements
- Cash +€26,199
up €26,199 (+18.5%), from €141,614 to €167,813
mainly Deferred charges and accrued income (+€18,271) and Net result for the year (+€9,510)
- Deferred charges and accrued income -€18,271
no longer reported in 2025 (was €18,271)
- Profit (loss) carried forward +€9,510
up €9,510 (+27.5%), from €34,548 to €44,058
- Turnover -€47,187
down €47,187 (-64.6%), from €73,085 to €25,899
- Services and other goods -€44,163
down €44,163 (-78.0%), from €56,647 to €12,483
- Taxes -€3,740
down €3,740 (-57.0%), from €6,565 to €2,825
of which Taxes: -€3,482
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 | €242,007 | €249,618 | +€7,611 | +3.1% |
| Fixed assets | 21/28 | €81,805 | €81,805 | = | 0.0% |
| Tangible fixed assets | 22/27 | €81,805 | €81,805 | = | 0.0% |
| Land and buildings | 22 | €81,805 | €81,805 | = | 0.0% |
| Current assets | 29/58 | €160,202 | €167,813 | +€7,611 | +4.8% |
| Amounts receivable within one year | 40/41 | €317 | - | -€317 | |
| Other amounts receivable | 41 | €317 | - | -€317 | |
| Cash at bank and in hand | 54/58 | €141,614 | €167,813 | +€26,199 | +18.5% |
| Deferred charges and accrued income | 490/1 | €18,271 | - | -€18,271 | |
| Total equity and liabilities | 10/49 | €242,007 | €249,618 | +€7,611 | +3.1% |
| Equity | 10/15 | €227,025 | €236,535 | +€9,510 | +4.2% |
| Contributions | 10/11 | €174,528 | €174,528 | = | 0.0% |
| Capital | 10 | €174,528 | €174,528 | = | 0.0% |
| Issued capital | 100 | €174,528 | €174,528 | = | 0.0% |
| Reserves | 13 | €17,949 | €17,949 | = | 0.0% |
| Non-distributable reserves | 130/1 | €17,453 | €17,453 | = | 0.0% |
| Legal reserve | 130 | €17,453 | €17,453 | = | 0.0% |
| Tax-exempt reserves | 132 | €496 | €496 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,548 | €44,058 | +€9,510 | +27.5% |
| Provisions and deferred taxes | 16 | €10,000 | €10,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €10,000 | €10,000 | = | 0.0% |
| Other liabilities and charges | 164/5 | €10,000 | €10,000 | = | 0.0% |
| Amounts payable | 17/49 | €4,983 | €3,084 | -€1,899 | -38.1% |
| Amounts payable within one year | 42/48 | €4,983 | €3,084 | -€1,899 | -38.1% |
| Trade debts | 44 | €887 | - | -€887 | |
| Suppliers | 440/4 | €887 | - | -€887 | |
| Taxes, remuneration and social security | 45 | €4,096 | €3,084 | -€1,012 | -24.7% |
| Taxes | 450/3 | €4,096 | €3,084 | -€1,012 | -24.7% |
| Operating income | 70/76A | €73,085 | €25,899 | -€47,187 | -64.6% |
| Turnover | 70 | €73,085 | €25,899 | -€47,187 | -64.6% |
| Operating charges | 60/66A | €57,085 | €12,936 | -€44,149 | -77.3% |
| Services and other goods | 61 | €56,647 | €12,483 | -€44,163 | -78.0% |
| Other operating charges | 640/8 | €439 | €453 | +€14 | +3.2% |
| Operating profit (loss) | 9901 | €16,000 | €12,963 | -€3,037 | -19.0% |
| Financial charges | 65/66B | €653 | €628 | -€25 | -3.9% |
| Recurring financial charges | 65 | €653 | €628 | -€25 | -3.9% |
| Debt charges | 650 | €0 | - | -€0 | |
| Other financial charges | 652/9 | €653 | €628 | -€25 | -3.8% |
| Profit (loss) for the period before taxes | 9903 | €15,347 | €12,335 | -€3,012 | -19.6% |
| Income taxes | 67/77 | €6,565 | €2,825 | -€3,740 | -57.0% |
| Taxes | 670/3 | €6,565 | €3,084 | -€3,482 | -53.0% |
| Tax adjustments and reversals of tax provisions | 77 | - | €259 | +€259 | |
| Profit (loss) for the period | 9904 | €8,782 | €9,510 | +€728 | +8.3% |
| Profit (loss) for the period to be appropriated | 9905 | €8,782 | €9,510 | +€728 | +8.3% |
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 30 September 2026 via checked.be.