GROUPE GARNIER DIFFUSION: 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.
GROUPE GARNIER DIFFUSION
Largest movements
- Cash +€6,642
up €6,642 (+8.0%), from €82,563 to €89,205
mainly Net result for the year (+€12,119) and Other debts (+€6,886)
- Tangible fixed assets +€5,785
up €5,785 (+252.0%), from €2,296 to €8,081
of which Plant, machinery and equipment: +€7,323
- Stocks and contracts -€3,152
down €3,152 (-18.4%), from €17,117 to €13,965
- Receivables within one year -€2,599
down €2,599 (-38.2%), from €6,797 to €4,198
- Other debts +€6,886
up €6,886 (+54.1%), from €12,727 to €19,613
- Trade debts -€6,320
down €6,320 (-39.5%), from €16,020 to €9,700
- Reserves +€4,500
up €4,500 (+17.5%), from €25,654 to €30,154
of which Tax-exempt reserves: +€4,500
- Tax, wage and social debts +€1,491
up €1,491 (+38.7%), from €3,854 to €5,345
of which Remuneration and social security: +€1,062
- Turnover -€139,702
no longer reported in 2025 (was €139,702)
- Purchases and services -€110,085
no longer reported in 2025 (was €110,085)
- Staff costs -€4,387
down €4,387 (-48.5%), from €9,040 to €4,652
- Taxes +€3,661
up €3,661 (+102.7%), from €3,565 to €7,227
- Write-downs -€2,616
down €2,616 (-63.0%), from €4,154 to €1,538
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 | €113,219 | €119,895 | +€6,676 | +5.9% |
| Fixed assets | 21/28 | €6,741 | €12,526 | +€5,785 | +85.8% |
| Tangible fixed assets | 22/27 | €2,296 | €8,081 | +€5,785 | +252.0% |
| Plant, machinery and equipment | 23 | €198 | €7,521 | +€7,323 | +3700.6% |
| Furniture and vehicles | 24 | €2,098 | €560 | -€1,538 | -73.3% |
| Financial fixed assets | 28 | €4,445 | €4,445 | = | 0.0% |
| Current assets | 29/58 | €106,478 | €107,368 | +€891 | +0.8% |
| Stocks and contracts in progress | 3 | €17,117 | €13,965 | -€3,152 | -18.4% |
| Stocks | 30/36 | €17,117 | €13,965 | -€3,152 | -18.4% |
| Amounts receivable within one year | 40/41 | €6,797 | €4,198 | -€2,599 | -38.2% |
| Other amounts receivable | 41 | €6,797 | €4,198 | -€2,599 | -38.2% |
| Cash at bank and in hand | 54/58 | €82,563 | €89,205 | +€6,642 | +8.0% |
| Total equity and liabilities | 10/49 | €113,219 | €119,895 | +€6,676 | +5.9% |
| Equity | 10/15 | €80,618 | €85,237 | +€4,619 | +5.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €25,654 | €30,154 | +€4,500 | +17.5% |
| 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 | €23,794 | €28,294 | +€4,500 | +18.9% |
| Profit (loss) carried forward | 14 | €36,364 | €36,483 | +€119 | +0.3% |
| Amounts payable | 17/49 | €32,601 | €34,658 | +€2,057 | +6.3% |
| Amounts payable within one year | 42/48 | €32,601 | €34,658 | +€2,057 | +6.3% |
| Trade debts | 44 | €16,020 | €9,700 | -€6,320 | -39.5% |
| Suppliers | 440/4 | €16,020 | €9,700 | -€6,320 | -39.5% |
| Taxes, remuneration and social security | 45 | €3,854 | €5,345 | +€1,491 | +38.7% |
| Taxes | 450/3 | €2,054 | €2,483 | +€430 | +20.9% |
| Remuneration and social security | 454/9 | €1,800 | €2,862 | +€1,062 | +59.0% |
| Other amounts payable | 47/48 | €12,727 | €19,613 | +€6,886 | +54.1% |
| Turnover | 70 | €139,702 | - | -€139,702 | |
| Non-recurring operating income | 76A | €1,035 | €2,501 | +€1,466 | +141.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €110,085 | - | -€110,085 | |
| Remuneration, social security and pensions | 62 | €9,040 | €4,652 | -€4,387 | -48.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €410 | €1,714 | +€1,304 | +318.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €4,154 | €1,538 | -€2,616 | -63.0% |
| Other operating charges | 640/8 | €2,356 | €1,898 | -€457 | -19.4% |
| Gross operating margin | 9900 | €30,652 | €30,874 | +€222 | +0.7% |
| Operating profit (loss) | 9901 | €14,693 | €21,071 | +€6,379 | +43.4% |
| Financial income | 75/76B | €4 | - | -€4 | |
| Recurring financial income | 75 | €4 | - | -€4 | |
| Financial charges | 65/66B | €3,983 | €1,726 | -€2,257 | -56.7% |
| Recurring financial charges | 65 | €3,983 | €1,726 | -€2,257 | -56.7% |
| Profit (loss) for the period before taxes | 9903 | €10,714 | €19,346 | +€8,632 | +80.6% |
| Income taxes | 67/77 | €3,565 | €7,227 | +€3,661 | +102.7% |
| Profit (loss) for the period | 9904 | €7,149 | €12,119 | +€4,970 | +69.5% |
| Profit (loss) for the period to be appropriated | 9905 | €7,149 | €12,119 | +€4,970 | +69.5% |
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 7 October 2026 via checked.be.