GRESSE Christine Avocat: 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.
GRESSE Christine Avocat
Largest movements
- Cash -€99,121
down €99,121 (-84.3%), from €117,615 to €18,494
mainly Contributions, distributions and other (-€536,861) and Receivables within one year (-€33,006)
- Receivables within one year +€33,006
up €33,006 (+105%), from €31,536 to €64,542
of which Trade receivables: +€27,181
- Tangible fixed assets -€9,960
down €9,960 (-45.3%), from €21,972 to €12,012
of which Furniture and vehicles: -€9,362
- Reserves -€417,025
down €417,025 (-95.4%), from €437,025 to €20,000
- Other debts +€261,978
up €261,978 (+252%), from €103,835 to €365,813
- Tax, wage and social debts +€79,466
up €79,466 (+546%), from €14,547 to €94,013
- Gross operating margin +€14,613
up €14,613 (+9.1%), from €161,084 to €175,698
- Taxes +€4,175
up €4,175 (+14.0%), from €29,740 to €33,915
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 | €574,518 | €498,852 | -€75,666 | -13.2% |
| Fixed assets | 21/28 | €423,257 | €413,297 | -€9,960 | -2.4% |
| Tangible fixed assets | 22/27 | €21,972 | €12,012 | -€9,960 | -45.3% |
| Plant, machinery and equipment | 23 | €2,188 | €1,590 | -€599 | -27.4% |
| Furniture and vehicles | 24 | €19,784 | €10,422 | -€9,362 | -47.3% |
| Financial fixed assets | 28 | €401,285 | €401,285 | = | 0.0% |
| Current assets | 29/58 | €151,261 | €85,555 | -€65,705 | -43.4% |
| Amounts receivable within one year | 40/41 | €31,536 | €64,542 | +€33,006 | +105% |
| Trade receivables | 40 | €31,276 | €58,457 | +€27,181 | +86.9% |
| Other amounts receivable | 41 | €260 | €6,085 | +€5,825 | +2,243% |
| Cash at bank and in hand | 54/58 | €117,615 | €18,494 | -€99,121 | -84.3% |
| Deferred charges and accrued income | 490/1 | €2,110 | €2,519 | +€409 | +19.4% |
| Total equity and liabilities | 10/49 | €574,518 | €498,852 | -€75,666 | -13.2% |
| Equity | 10/15 | €455,625 | €38,600 | -€417,025 | -91.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €437,025 | €20,000 | -€417,025 | -95.4% |
| Distributable reserves | 133 | €437,025 | €20,000 | -€417,025 | -95.4% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €118,893 | €460,252 | +€341,359 | +287% |
| Amounts payable within one year | 42/48 | €118,893 | €460,252 | +€341,359 | +287% |
| Trade debts | 44 | €511 | €427 | -€85 | -16.6% |
| Suppliers | 440/4 | €511 | €427 | -€85 | -16.6% |
| Taxes, remuneration and social security | 45 | €14,547 | €94,013 | +€79,466 | +546% |
| Taxes | 450/3 | €14,547 | €94,013 | +€79,466 | +546% |
| Other amounts payable | 47/48 | €103,835 | €365,813 | +€261,978 | +252% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,795 | €12,611 | -€184 | -1.4% |
| Other operating charges | 640/8 | €6,207 | €5,724 | -€483 | -7.8% |
| Gross operating margin | 9900 | €161,084 | €175,698 | +€14,613 | +9.1% |
| Operating profit (loss) | 9901 | €142,082 | €157,362 | +€15,280 | +10.8% |
| Financial income | 75/76B | €82 | €6 | -€77 | -93.1% |
| Recurring financial income | 75 | €82 | €6 | -€77 | -93.1% |
| Financial charges | 65/66B | €4,124 | €3,616 | -€508 | -12.3% |
| Recurring financial charges | 65 | €4,124 | €3,616 | -€508 | -12.3% |
| Profit (loss) for the period before taxes | 9903 | €138,040 | €153,752 | +€15,712 | +11.4% |
| Income taxes | 67/77 | €29,740 | €33,915 | +€4,175 | +14.0% |
| Profit (loss) for the period | 9904 | €108,300 | €119,837 | +€11,537 | +10.7% |
| Profit (loss) for the period to be appropriated | 9905 | €108,300 | €119,837 | +€11,537 | +10.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.