GRIBOUILLON: 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.
GRIBOUILLON
Largest movements
- Current investments -€181,862
no longer reported in 2025 (was €181,862)
- Cash +€104,040
up €104,040 (+118%), from €88,416 to €192,456
mainly Current investments (+€181,862) and Depreciation (+€56,825)
- Tangible fixed assets -€56,825
down €56,825 (-22.0%), from €258,574 to €201,749
of which Land and buildings: -€40,244
- Debts after one year -€58,621
down €58,621 (-25.9%), from €226,013 to €167,392
- Trade debts -€25,660
down €25,660 (-39.5%), from €64,932 to €39,272
- Contributions -€25,000
no longer reported in 2025 (was €25,000)
- Current portion of long-term debt -€16,255
down €16,255 (-21.2%), from €76,626 to €60,371
- Profit (loss) carried forward -€14,835
down €14,835, from €8,600 to -€6,235
- Staff costs +€44,752
up €44,752 (+32.2%), from €138,937 to €183,689
- Gross operating margin -€26,584
down €26,584 (-10.0%), from €266,084 to €239,500
- Taxes -€13,934
down €13,934, from €12,217 to -€1,717
- Depreciation -€8,363
down €8,363 (-12.8%), from €65,187 to €56,825
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 | €680,500 | €543,826 | -€136,674 | -20.1% |
| Fixed assets | 21/28 | €258,574 | €201,749 | -€56,825 | -22.0% |
| Tangible fixed assets | 22/27 | €258,574 | €201,749 | -€56,825 | -22.0% |
| Land and buildings | 22 | €192,754 | €152,510 | -€40,244 | -20.9% |
| Plant, machinery and equipment | 23 | €65,820 | €49,239 | -€16,581 | -25.2% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €421,926 | €342,076 | -€79,850 | -18.9% |
| Stocks and contracts in progress | 3 | €132,134 | €131,413 | -€721 | -0.5% |
| Stocks | 30/36 | €132,134 | €131,413 | -€721 | -0.5% |
| Amounts receivable within one year | 40/41 | €14,612 | €18,207 | +€3,595 | +24.6% |
| Trade receivables | 40 | €6,897 | €2,829 | -€4,068 | -59.0% |
| Other amounts receivable | 41 | €7,715 | €15,378 | +€7,663 | +99.3% |
| Current investments | 50/53 | €181,862 | - | -€181,862 | |
| Cash at bank and in hand | 54/58 | €88,416 | €192,456 | +€104,040 | +118% |
| Deferred charges and accrued income | 490/1 | €4,901 | - | -€4,901 | |
| Total equity and liabilities | 10/49 | €680,500 | €543,826 | -€136,674 | -20.1% |
| Equity | 10/15 | €281,132 | €241,298 | -€39,835 | -14.2% |
| Contributions | 10/11 | €25,000 | - | -€25,000 | |
| Reserves | 13 | €247,533 | €247,533 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €247,533 | €247,533 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,600 | -€6,235 | -€14,835 | |
| Amounts payable | 17/49 | €399,368 | €302,528 | -€96,840 | -24.2% |
| Amounts payable after more than one year | 17 | €226,013 | €167,392 | -€58,621 | -25.9% |
| Financial debts | 170/4 | €226,013 | €167,392 | -€58,621 | -25.9% |
| Amounts payable within one year | 42/48 | €171,388 | €130,481 | -€40,906 | -23.9% |
| Current portion of amounts payable after more than one year | 42 | €76,626 | €60,371 | -€16,255 | -21.2% |
| Trade debts | 44 | €64,932 | €39,272 | -€25,660 | -39.5% |
| Suppliers | 440/4 | €64,932 | €39,272 | -€25,660 | -39.5% |
| Taxes, remuneration and social security | 45 | €29,542 | €30,551 | +€1,009 | +3.4% |
| Taxes | 450/3 | €10,953 | €1,867 | -€9,087 | -83.0% |
| Remuneration and social security | 454/9 | €18,588 | €28,684 | +€10,096 | +54.3% |
| Other amounts payable | 47/48 | €288 | €288 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €1,967 | €4,655 | +€2,688 | +137% |
| Remuneration, social security and pensions | 62 | €138,937 | €183,689 | +€44,752 | +32.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €65,187 | €56,825 | -€8,363 | -12.8% |
| Other operating charges | 640/8 | €7,045 | €7,742 | +€697 | +9.9% |
| Gross operating margin | 9900 | €266,084 | €239,500 | -€26,584 | -10.0% |
| Operating profit (loss) | 9901 | €54,915 | -€8,756 | -€63,671 | |
| Financial income | 75/76B | €246 | €791 | +€545 | +222% |
| Recurring financial income | 75 | €246 | €791 | +€545 | +222% |
| Financial charges | 65/66B | €10,605 | €8,587 | -€2,018 | -19.0% |
| Recurring financial charges | 65 | €10,605 | €8,587 | -€2,018 | -19.0% |
| Profit (loss) for the period before taxes | 9903 | €44,557 | -€16,551 | -€61,108 | |
| Income taxes | 67/77 | €12,217 | -€1,717 | -€13,934 | |
| Profit (loss) for the period | 9904 | €32,340 | -€14,835 | -€47,174 | |
| Profit (loss) for the period to be appropriated | 9905 | €32,340 | -€14,835 | -€47,174 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.