LE GRAND PRE: 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 GRAND PRE
Largest movements
- Tangible fixed assets -€26,627
down €26,627 (-6.6%), from €403,263 to €376,636
of which Land and buildings: -€16,648
- Accrued charges and deferred income -€30,000
down €30,000 (-9.4%), from €319,282 to €289,282
- Other debts +€8,569
up €8,569 (+699%), from €1,225 to €9,794
- Profit (loss) carried forward -€5,351
down €5,351 (-2.5%), from -€211,601 to -€216,952
No income-statement line moved by more than 1% of the activity.
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 | €406,493 | €379,710 | -€26,783 | -6.6% |
| Fixed assets | 21/28 | €406,263 | €379,636 | -€26,627 | -6.6% |
| Tangible fixed assets | 22/27 | €403,263 | €376,636 | -€26,627 | -6.6% |
| Land and buildings | 22 | €338,132 | €321,485 | -€16,648 | -4.9% |
| Plant, machinery and equipment | 23 | €65,131 | €55,152 | -€9,979 | -15.3% |
| Financial fixed assets | 28 | €3,000 | €3,000 | = | 0.0% |
| Current assets | 29/58 | €230 | €74 | -€156 | -67.9% |
| Cash at bank and in hand | 54/58 | €230 | €74 | -€156 | -67.9% |
| Total equity and liabilities | 10/49 | €406,493 | €379,710 | -€26,783 | -6.6% |
| Equity | 10/15 | -€56,014 | -€61,366 | -€5,351 | -9.6% |
| Contributions | 10/11 | €125,000 | €125,000 | = | 0.0% |
| Capital | 10 | €125,000 | €125,000 | = | 0.0% |
| Issued capital | 100 | €125,000 | €125,000 | = | 0.0% |
| Reserves | 13 | €30,586 | €30,586 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,503 | €3,503 | = | 0.0% |
| Legal reserve | 130 | €3,503 | €3,503 | = | 0.0% |
| Distributable reserves | 133 | €27,083 | €27,083 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€211,601 | -€216,952 | -€5,351 | -2.5% |
| Amounts payable | 17/49 | €462,507 | €441,076 | -€21,431 | -4.6% |
| Amounts payable after more than one year | 17 | €142,000 | €142,000 | = | 0.0% |
| Other amounts payable | 178/9 | €142,000 | €142,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €1,225 | €9,794 | +€8,569 | +699% |
| Other amounts payable | 47/48 | €1,225 | €9,794 | +€8,569 | +699% |
| Accrued charges and deferred income | 492/3 | €319,282 | €289,282 | -€30,000 | -9.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,792 | €26,627 | -€165 | -0.6% |
| Other operating charges | 640/8 | €5,004 | €5,153 | +€150 | +3.0% |
| Non-recurring operating charges | 66A | €817 | - | -€817 | |
| Gross operating margin | 9900 | €26,296 | €26,532 | +€236 | +0.9% |
| Operating profit (loss) | 9901 | -€6,317 | -€5,248 | +€1,069 | +16.9% |
| Financial income | 75/76B | €90 | - | -€90 | |
| Recurring financial income | 75 | €90 | - | -€90 | |
| Financial charges | 65/66B | €106 | €103 | -€3 | -2.6% |
| Recurring financial charges | 65 | €106 | €103 | -€3 | -2.6% |
| Profit (loss) for the period before taxes | 9903 | -€6,333 | -€5,351 | +€982 | +15.5% |
| Profit (loss) for the period | 9904 | -€6,333 | -€5,351 | +€982 | +15.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,333 | -€5,351 | +€982 | +15.5% |
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 20 October 2026 via checked.be.