La Gramillère: 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.
La Gramillère
Largest movements
- Cash -€18,465
down €18,465 (-75.4%), from €24,478 to €6,014
mainly Net result for the year (-€12,894) and Tax, wage and social debts (-€6,738)
- Stocks and contracts +€1,444
up €1,444 (+32.5%), from €4,437 to €5,881
- Profit (loss) carried forward -€12,894
down €12,894, from €12,165 to -€729
- Tax, wage and social debts -€6,738
down €6,738 (-76.8%), from €8,779 to €2,041
of which Taxes: -€5,323
- Trade debts +€1,692
up €1,692 (+52.0%), from €3,251 to €4,943
- Other debts +€758
up €758 (+1,053%), from €72 to €830
- Purchases and services +€81,701
new in 2025: €81,701
- Turnover +€69,149
new in 2025: €69,149
- Gross operating margin -€14,229
down €14,229, from €1,987 to -€12,242
- Taxes -€706
no longer reported in 2025 (was €706)
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 | €29,668 | €12,485 | -€17,182 | -57.9% |
| Fixed assets | 21/28 | €545 | €363 | -€182 | -33.3% |
| Tangible fixed assets | 22/27 | €545 | €363 | -€182 | -33.3% |
| Furniture and vehicles | 24 | €545 | €363 | -€182 | -33.3% |
| Current assets | 29/58 | €29,123 | €12,122 | -€17,001 | -58.4% |
| Stocks and contracts in progress | 3 | €4,437 | €5,881 | +€1,444 | +32.5% |
| Stocks | 30/36 | €4,437 | €5,881 | +€1,444 | +32.5% |
| Amounts receivable within one year | 40/41 | €207 | €227 | +€20 | +9.6% |
| Other amounts receivable | 41 | €207 | €227 | +€20 | +9.6% |
| Cash at bank and in hand | 54/58 | €24,478 | €6,014 | -€18,465 | -75.4% |
| Total equity and liabilities | 10/49 | €29,668 | €12,485 | -€17,182 | -57.9% |
| Equity | 10/15 | €17,565 | €4,671 | -€12,894 | -73.4% |
| Contributions | 10/11 | €5,400 | €5,400 | = | 0.0% |
| Capital | 10 | €5,400 | €5,400 | = | 0.0% |
| Issued capital | 100 | €5,400 | €5,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,165 | -€729 | -€12,894 | |
| Amounts payable | 17/49 | €12,103 | €7,814 | -€4,288 | -35.4% |
| Amounts payable within one year | 42/48 | €12,103 | €7,814 | -€4,288 | -35.4% |
| Trade debts | 44 | €3,251 | €4,943 | +€1,692 | +52.0% |
| Suppliers | 440/4 | €3,251 | €4,943 | +€1,692 | +52.0% |
| Taxes, remuneration and social security | 45 | €8,779 | €2,041 | -€6,738 | -76.8% |
| Taxes | 450/3 | €7,364 | €2,041 | -€5,323 | -72.3% |
| Remuneration and social security | 454/9 | €1,416 | - | -€1,416 | |
| Other amounts payable | 47/48 | €72 | €830 | +€758 | +1,053% |
| Turnover | 70 | - | €69,149 | +€69,149 | |
| Non-recurring operating income | 76A | €6 | - | -€6 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €81,701 | +€81,701 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €182 | €182 | = | 0.0% |
| Other operating charges | 640/8 | €179 | €312 | +€133 | +74.2% |
| Gross operating margin | 9900 | €1,987 | -€12,242 | -€14,229 | |
| Operating profit (loss) | 9901 | €1,627 | -€12,735 | -€14,362 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Non-recurring financial income | 76B | - | €1 | +€1 | |
| Financial charges | 65/66B | €138 | €160 | +€23 | +16.4% |
| Recurring financial charges | 65 | €138 | €160 | +€23 | +16.4% |
| Profit (loss) for the period before taxes | 9903 | €1,489 | -€12,894 | -€14,383 | |
| Income taxes | 67/77 | €706 | - | -€706 | |
| Profit (loss) for the period | 9904 | €783 | -€12,894 | -€13,677 | |
| Profit (loss) for the period to be appropriated | 9905 | €783 | -€12,894 | -€13,677 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.