LE GLACETRONOME: 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.
LE GLACETRONOME
Largest movements
- Cash -€97,685
down €97,685 (-53.5%), from €182,429 to €84,744
mainly Other debts (-€82,634) and Contributions, distributions and other (-€47,059)
- Receivables within one year +€6,521
up €6,521 (+26.0%), from €25,035 to €31,556
of which Other amounts receivable: +€3,909
- Deferred charges and accrued income -€3,960
down €3,960 (-48.6%), from €8,142 to €4,182
- Other debts -€82,634
down €82,634 (-83.1%), from €99,485 to €16,851
- Reserves +€42,100
up €42,100 (+72.7%), from €57,900 to €100,000
- Current portion of long-term debt -€41,002
down €41,002 (-74.2%), from €55,232 to €14,230
- Debts after one year -€14,230
down €14,230 (-21.5%), from €66,054 to €51,823
- Tax, wage and social debts +€10,569
up €10,569 (+48.6%), from €21,764 to €32,333
of which Remuneration and social security: +€7,547
- Depreciation -€13,404
down €13,404 (-25.1%), from €53,454 to €40,050
- Taxes +€4,279
up €4,279 (+16.1%), from €26,533 to €30,812
- Staff costs -€3,853
down €3,853 (-2.2%), from €176,469 to €172,616
- Gross operating margin +€3,491
up €3,491 (+1.0%), from €334,018 to €337,509
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 | €338,145 | €245,951 | -€92,193 | -27.3% |
| Fixed assets | 21/28 | €122,539 | €125,469 | +€2,930 | +2.4% |
| Tangible fixed assets | 22/27 | €122,539 | €125,469 | +€2,930 | +2.4% |
| Plant, machinery and equipment | 23 | €60,760 | €45,319 | -€15,441 | -25.4% |
| Furniture and vehicles | 24 | €0 | €32,866 | +€32,866 | |
| Other tangible fixed assets | 26 | €61,779 | €47,284 | -€14,495 | -23.5% |
| Current assets | 29/58 | €215,606 | €120,482 | -€95,124 | -44.1% |
| Amounts receivable within one year | 40/41 | €25,035 | €31,556 | +€6,521 | +26.0% |
| Trade receivables | 40 | €21,948 | €24,561 | +€2,613 | +11.9% |
| Other amounts receivable | 41 | €3,087 | €6,996 | +€3,909 | +127% |
| Cash at bank and in hand | 54/58 | €182,429 | €84,744 | -€97,685 | -53.5% |
| Deferred charges and accrued income | 490/1 | €8,142 | €4,182 | -€3,960 | -48.6% |
| Total equity and liabilities | 10/49 | €338,145 | €245,951 | -€92,193 | -27.3% |
| Equity | 10/15 | €76,562 | €119,473 | +€42,912 | +56.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €57,900 | €100,000 | +€42,100 | +72.7% |
| Distributable reserves | 133 | €57,900 | €100,000 | +€42,100 | +72.7% |
| Profit (loss) carried forward | 14 | €62 | €873 | +€812 | +1,319% |
| Amounts payable | 17/49 | €261,583 | €126,478 | -€135,105 | -51.6% |
| Amounts payable after more than one year | 17 | €66,054 | €51,823 | -€14,230 | -21.5% |
| Financial debts | 170/4 | €66,054 | €51,823 | -€14,230 | -21.5% |
| Amounts payable within one year | 42/48 | €195,529 | €74,654 | -€120,875 | -61.8% |
| Current portion of amounts payable after more than one year | 42 | €55,232 | €14,230 | -€41,002 | -74.2% |
| Trade debts | 44 | €19,048 | €11,240 | -€7,809 | -41.0% |
| Suppliers | 440/4 | €19,048 | €11,240 | -€7,809 | -41.0% |
| Taxes, remuneration and social security | 45 | €21,764 | €32,333 | +€10,569 | +48.6% |
| Taxes | 450/3 | €4,996 | €8,018 | +€3,023 | +60.5% |
| Remuneration and social security | 454/9 | €16,769 | €24,315 | +€7,547 | +45.0% |
| Other amounts payable | 47/48 | €99,485 | €16,851 | -€82,634 | -83.1% |
| Non-recurring operating income | 76A | - | €19,814 | +€19,814 | |
| Remuneration, social security and pensions | 62 | €176,469 | €172,616 | -€3,853 | -2.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €53,454 | €40,050 | -€13,404 | -25.1% |
| Other operating charges | 640/8 | €4,514 | €2,121 | -€2,392 | -53.0% |
| Non-recurring operating charges | 66A | - | €500 | +€500 | |
| Gross operating margin | 9900 | €334,018 | €337,509 | +€3,491 | +1.0% |
| Operating profit (loss) | 9901 | €99,581 | €122,221 | +€22,640 | +22.7% |
| Financial income | 75/76B | €505 | €734 | +€229 | +45.3% |
| Recurring financial income | 75 | €505 | €734 | +€229 | +45.3% |
| Financial charges | 65/66B | €2,536 | €2,173 | -€364 | -14.3% |
| Recurring financial charges | 65 | €2,536 | €2,173 | -€364 | -14.3% |
| Profit (loss) for the period before taxes | 9903 | €97,550 | €120,782 | +€23,232 | +23.8% |
| Income taxes | 67/77 | €26,533 | €30,812 | +€4,279 | +16.1% |
| Profit (loss) for the period | 9904 | €71,017 | €89,971 | +€18,953 | +26.7% |
| Profit (loss) for the period to be appropriated | 9905 | €71,017 | €89,971 | +€18,953 | +26.7% |
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 18 October 2026 via checked.be.