LAURENT DEGRYSE: what changed
What changed
LAURENT DEGRYSE
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
-€2,128
2024 · -€9,850+€7,722
Equity
-€14,092
2024 · -€11,964-€2,128
Cash
€330
2024 · €65+€265
Balance sheet total
€84,087
2024 · €83,118+€969
Largest movements
Assets
No asset line moved by more than 1% of the balance sheet total.
Equity and liabilities
- Other debts +€4,302
up €4,302 (+4.6%), from €93,291 to €97,593
- Profit (loss) carried forward -€2,128
down €2,128 (-0.5%), from -€436,024 to -€438,152
- Trade debts -€1,210
down €1,210 (-93.2%), from €1,298 to €88
Income statement
- Gross operating margin +€685
up €685 (+22.8%), from -€3,005 to -€2,320
- Financial income -€216
down €216 (-23.5%), from €920 to €704
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
-€9,850
Gross operating margin
+€685
Other operating charges
-€7
Other operating items
+€7,260
Financial income
-€216
Financial charges
-€0
Result 2025
-€2,128
raises the resultlowers the resultnot broken down further in the accounts
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
+€969
Investment
-€704
Financing
€0
Cash 2024
€65
From operations (derived)
+€969
Net result for the year
-€2,128
Trade debts
-€1,210
Other debts
+€4,302
Accrued charges and deferred income
+€5
Investment (derived)
-€704
Investment in fixed assets (net)
-€704
Cash 2025
€330
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €83,118 | €84,087 | +€969 | +1.2% |
| Fixed assets | 21/28 | €83,053 | €83,757 | +€704 | +0.8% |
| Financial fixed assets | 28 | €83,053 | €83,757 | +€704 | +0.8% |
| Current assets | 29/58 | €65 | €330 | +€265 | +409% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Trade receivables | 40 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €65 | €330 | +€265 | +409% |
| Total equity and liabilities | 10/49 | €83,118 | €84,087 | +€969 | +1.2% |
| Equity | 10/15 | -€11,964 | -€14,092 | -€2,128 | -17.8% |
| Contributions | 10/11 | €316,200 | €316,200 | = | 0.0% |
| Reserves | 13 | €107,860 | €107,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €32,860 | €32,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €32,860 | €32,860 | = | 0.0% |
| Distributable reserves | 133 | €75,000 | €75,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€436,024 | -€438,152 | -€2,128 | -0.5% |
| Amounts payable | 17/49 | €95,083 | €98,179 | +€3,097 | +3.3% |
| Amounts payable within one year | 42/48 | €94,589 | €97,681 | +€3,092 | +3.3% |
| Trade debts | 44 | €1,298 | €88 | -€1,210 | -93.2% |
| Suppliers | 440/4 | €1,298 | €88 | -€1,210 | -93.2% |
| Other amounts payable | 47/48 | €93,291 | €97,593 | +€4,302 | +4.6% |
| Accrued charges and deferred income | 492/3 | €493 | €498 | +€5 | +1.0% |
| Other operating charges | 640/8 | €386 | €393 | +€7 | +1.7% |
| Non-recurring operating charges | 66A | €7,260 | €0 | -€7,260 | -100% |
| Gross operating margin | 9900 | -€3,005 | -€2,320 | +€685 | +22.8% |
| Operating profit (loss) | 9901 | -€10,651 | -€2,713 | +€7,938 | +74.5% |
| Financial income | 75/76B | €920 | €704 | -€216 | -23.5% |
| Recurring financial income | 75 | €920 | €704 | -€216 | -23.5% |
| Financial charges | 65/66B | €119 | €119 | +€0 | +0.1% |
| Recurring financial charges | 65 | €119 | €119 | +€0 | +0.1% |
| Profit (loss) for the period before taxes | 9903 | -€9,850 | -€2,128 | +€7,722 | +78.4% |
| Profit (loss) for the period | 9904 | -€9,850 | -€2,128 | +€7,722 | +78.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,850 | -€2,128 | +€7,722 | +78.4% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.