LA GOURMANDINE CS: what changed
What changed
LA GOURMANDINE CS
NACE 47.241, Retail sale of bread and pastry (bakery outlets)
filed annual accounts (NBB)
Net result for the year
€13,411
2024 · -€16,432+€29,844
Equity
-€3
2024 · -€13,414+€13,411
Cash
€2,576
2024 · €828+€1,748
Balance sheet total
€250,247
2024 · €259,542-€9,295
Largest movements
Assets
- Tangible fixed assets -€15,177
down €15,177 (-6.0%), from €251,247 to €236,070
of which Land and buildings: -€11,143
- Receivables within one year +€3,173
up €3,173 (+251%), from €1,263 to €4,435
of which Trade receivables: +€3,315
Equity and liabilities
- Debts after one year -€21,682
down €21,682 (-20.3%), from €106,801 to €85,119
- Profit (loss) carried forward +€13,411
up €13,411 (+62.5%), from -€21,469 to -€8,058
- Advances received -€11,240
no longer reported in 2025 (was €11,240)
- Other debts +€10,864
up €10,864 (+65.8%), from €16,505 to €27,369
- Trade debts -€8,745
down €8,745 (-16.1%), from €54,302 to €45,557
of which Suppliers: -€14,460
Income statement
- Gross operating margin +€41,460
up €41,460 (+40.5%), from €102,301 to €143,762
- Staff costs +€9,734
up €9,734 (+11.8%), from €82,191 to €91,925
- Financial charges +€2,255
up €2,255 (+21.6%), from €10,431 to €12,685
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€16,432
Gross operating margin
+€41,460
Staff costs
-€9,734
Depreciation
-€510
Other operating charges
+€1,157
Financial income
+€175
Financial charges
-€2,255
Taxes
-€450
Result 2025
€13,411
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€24,041
Investment
-€5,039
Financing
-€17,254
Cash 2024
€828
From operations (derived)
+€24,041
Net result for the year
+€13,411
Depreciation
+€20,216
Stocks and contracts
-€1,418
Receivables within one year
-€3,173
Deferred charges and accrued income
+€457
Trade debts
-€8,745
Tax, wage and social debts
+€3,662
Advances received
-€11,240
Other debts
+€10,864
Accrued charges and deferred income
+€6
Investment (derived)
-€5,039
Investment in fixed assets (net)
-€5,039
Financing
-€17,254
Debts after one year
-€21,682
Current portion of long-term debt
+€3,670
Short-term financial debts
+€758
Cash 2025
€2,576
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €259,542 | €250,247 | -€9,295 | -3.6% |
| Fixed assets | 21/28 | €251,505 | €236,328 | -€15,177 | -6.0% |
| Tangible fixed assets | 22/27 | €251,247 | €236,070 | -€15,177 | -6.0% |
| Land and buildings | 22 | €218,962 | €207,819 | -€11,143 | -5.1% |
| Plant, machinery and equipment | 23 | €22,977 | €21,148 | -€1,829 | -8.0% |
| Furniture and vehicles | 24 | €1,079 | €51 | -€1,028 | -95.3% |
| Leasing and similar rights | 25 | €8,229 | €7,052 | -€1,177 | -14.3% |
| Financial fixed assets | 28 | €258 | €258 | = | 0.0% |
| Current assets | 29/58 | €8,037 | €13,920 | +€5,882 | +73.2% |
| Stocks and contracts in progress | 3 | €3,653 | €5,071 | +€1,418 | +38.8% |
| Stocks | 30/36 | €3,653 | €5,071 | +€1,418 | +38.8% |
| Amounts receivable within one year | 40/41 | €1,263 | €4,435 | +€3,173 | +251% |
| Trade receivables | 40 | €1,120 | €4,435 | +€3,315 | +296% |
| Other amounts receivable | 41 | €142 | - | -€142 | |
| Cash at bank and in hand | 54/58 | €828 | €2,576 | +€1,748 | +211% |
| Deferred charges and accrued income | 490/1 | €2,294 | €1,837 | -€457 | -19.9% |
| Total equity and liabilities | 10/49 | €259,542 | €250,247 | -€9,295 | -3.6% |
| Equity | 10/15 | -€13,414 | -€3 | +€13,411 | +100.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,469 | -€8,058 | +€13,411 | +62.5% |
| Amounts payable | 17/49 | €272,956 | €250,250 | -€22,706 | -8.3% |
| Amounts payable after more than one year | 17 | €106,801 | €85,119 | -€21,682 | -20.3% |
| Financial debts | 170/4 | €106,801 | €85,119 | -€21,682 | -20.3% |
| Amounts payable within one year | 42/48 | €166,155 | €165,125 | -€1,030 | -0.6% |
| Current portion of amounts payable after more than one year | 42 | €49,754 | €53,424 | +€3,670 | +7.4% |
| Financial debts | 43 | €6,688 | €7,446 | +€758 | +11.3% |
| Credit institutions | 430/8 | €6,688 | €7,446 | +€758 | +11.3% |
| Trade debts | 44 | €54,302 | €45,557 | -€8,745 | -16.1% |
| Suppliers | 440/4 | €52,012 | €37,552 | -€14,460 | -27.8% |
| Bills of exchange payable | 441 | €2,290 | €8,005 | +€5,715 | +250% |
| Advances received on contracts in progress | 46 | €11,240 | - | -€11,240 | |
| Taxes, remuneration and social security | 45 | €27,666 | €31,328 | +€3,662 | +13.2% |
| Taxes | 450/3 | €1,390 | €2,363 | +€972 | +70.0% |
| Remuneration and social security | 454/9 | €26,276 | €28,966 | +€2,690 | +10.2% |
| Other amounts payable | 47/48 | €16,505 | €27,369 | +€10,864 | +65.8% |
| Accrued charges and deferred income | 492/3 | - | €6 | +€6 | |
| Remuneration, social security and pensions | 62 | €82,191 | €91,925 | +€9,734 | +11.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,706 | €20,216 | +€510 | +2.6% |
| Other operating charges | 640/8 | €6,423 | €5,266 | -€1,157 | -18.0% |
| Gross operating margin | 9900 | €102,301 | €143,762 | +€41,460 | +40.5% |
| Operating profit (loss) | 9901 | -€6,019 | €26,355 | +€32,373 | |
| Financial income | 75/76B | €17 | €192 | +€175 | +1,047% |
| Recurring financial income | 75 | €17 | €192 | +€175 | +1,047% |
| Financial charges | 65/66B | €10,431 | €12,685 | +€2,255 | +21.6% |
| Recurring financial charges | 65 | €10,431 | €12,685 | +€2,255 | +21.6% |
| Profit (loss) for the period before taxes | 9903 | -€16,432 | €13,862 | +€30,294 | |
| Income taxes | 67/77 | - | €450 | +€450 | |
| Profit (loss) for the period | 9904 | -€16,432 | €13,411 | +€29,844 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,432 | €13,411 | +€29,844 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.