HENIN-GREGOIRE: 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.
HENIN-GREGOIRE
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Reserves -€20,000
down €20,000 (-1.8%), from €1.1m to €1.1m
of which Distributable reserves: -€20,000
- Other operating charges +€1,087
new in 2025: €1,087
- Financial income -€293
down €293 (-27.4%), from €1,071 to €778
- Gross operating margin -€200
down €200 (-5.9%), from -€3,394 to -€3,594
- Financial charges -€172
down €172 (-1.2%), from €14,555 to €14,382
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 | €1,325,119 | €1,313,579 | -€11,540 | -0.9% |
| Fixed assets | 21/28 | €1,288,200 | €1,288,200 | = | 0.0% |
| Financial fixed assets | 28 | €1,288,200 | €1,288,200 | = | 0.0% |
| Current assets | 29/58 | €36,919 | €25,379 | -€11,540 | -31.3% |
| Amounts receivable within one year | 40/41 | €36,227 | €23,365 | -€12,862 | -35.5% |
| Other amounts receivable | 41 | €36,227 | €23,365 | -€12,862 | -35.5% |
| Cash at bank and in hand | 54/58 | €692 | €2,014 | +€1,322 | +191% |
| Total equity and liabilities | 10/49 | €1,325,119 | €1,313,579 | -€11,540 | -0.9% |
| Equity | 10/15 | €1,126,095 | €1,107,809 | -€18,286 | -1.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,104,949 | €1,084,949 | -€20,000 | -1.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,103,089 | €1,083,089 | -€20,000 | -1.8% |
| Profit (loss) carried forward | 14 | €2,546 | €4,260 | +€1,714 | +67.3% |
| Amounts payable | 17/49 | €199,024 | €205,770 | +€6,746 | +3.4% |
| Amounts payable within one year | 42/48 | €199,024 | €205,770 | +€6,746 | +3.4% |
| Trade debts | 44 | €3,394 | €3,465 | +€71 | +2.1% |
| Suppliers | 440/4 | €3,394 | €3,465 | +€71 | +2.1% |
| Taxes, remuneration and social security | 45 | €7,237 | €4,220 | -€3,017 | -41.7% |
| Taxes | 450/3 | €7,237 | €4,220 | -€3,017 | -41.7% |
| Other amounts payable | 47/48 | €188,393 | €198,085 | +€9,692 | +5.1% |
| Other operating charges | 640/8 | - | €1,087 | +€1,087 | |
| Gross operating margin | 9900 | -€3,394 | -€3,594 | -€200 | -5.9% |
| Operating profit (loss) | 9901 | -€3,394 | -€4,681 | -€1,287 | -37.9% |
| Financial income | 75/76B | €1,071 | €778 | -€293 | -27.4% |
| Recurring financial income | 75 | €1,071 | €778 | -€293 | -27.4% |
| Financial charges | 65/66B | €14,555 | €14,382 | -€172 | -1.2% |
| Recurring financial charges | 65 | €14,555 | €14,382 | -€172 | -1.2% |
| Profit (loss) for the period before taxes | 9903 | -€16,878 | -€18,286 | -€1,408 | -8.3% |
| Profit (loss) for the period | 9904 | -€16,878 | -€18,286 | -€1,408 | -8.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,878 | -€18,286 | -€1,408 | -8.3% |
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 23 October 2026 via checked.be.