LE GRANDGOUSIER: 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 GRANDGOUSIER
Largest movements
- Tangible fixed assets -€11,541
down €11,541 (-10.3%), from €112,185 to €100,644
of which Land and buildings: -€7,943
- Receivables within one year -€10,325
down €10,325 (-81.4%), from €12,691 to €2,367
of which Other amounts receivable: -€10,369
- Cash -€2,235
down €2,235 (-8.2%), from €27,254 to €25,019
mainly Other debts (-€20,312) and Net result for the year (-€2,398)
- Other debts -€20,312
down €20,312 (-25.4%), from €79,861 to €59,549
- Profit (loss) carried forward -€2,398
down €2,398 (-28.8%), from -€8,328 to -€10,727
- Advances received -€1,910
down €1,910 (-15.4%), from €12,423 to €10,513
- Gross operating margin -€13,424
down €13,424 (-42.4%), from €31,632 to €18,209
- Depreciation -€3,960
down €3,960 (-24.8%), from €15,938 to €11,978
- Other operating charges -€1,575
down €1,575 (-19.6%), from €8,024 to €6,449
- Financial income -€520
down €520 (-46.4%), from €1,121 to €601
- Financial charges +€370
up €370 (+15.4%), from €2,413 to €2,783
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 | €152,314 | €128,215 | -€24,099 | -15.8% |
| Fixed assets | 21/28 | €112,185 | €100,644 | -€11,541 | -10.3% |
| Tangible fixed assets | 22/27 | €112,185 | €100,644 | -€11,541 | -10.3% |
| Land and buildings | 22 | €102,299 | €94,355 | -€7,943 | -7.8% |
| Plant, machinery and equipment | 23 | €1,001 | €1,050 | +€49 | +4.9% |
| Furniture and vehicles | 24 | €1,423 | €1,131 | -€292 | -20.5% |
| Other tangible fixed assets | 26 | €7,463 | €4,108 | -€3,355 | -45.0% |
| Current assets | 29/58 | €40,129 | €27,571 | -€12,558 | -31.3% |
| Amounts receivable within one year | 40/41 | €12,691 | €2,367 | -€10,325 | -81.4% |
| Trade receivables | 40 | €604 | €648 | +€44 | +7.3% |
| Other amounts receivable | 41 | €12,087 | €1,719 | -€10,369 | -85.8% |
| Cash at bank and in hand | 54/58 | €27,254 | €25,019 | -€2,235 | -8.2% |
| Deferred charges and accrued income | 490/1 | €185 | €186 | +€1 | +0.6% |
| Total equity and liabilities | 10/49 | €152,314 | €128,215 | -€24,099 | -15.8% |
| Equity | 10/15 | €54,497 | €51,610 | -€2,887 | -5.3% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €34,200 | €34,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,500 | €2,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,500 | €2,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €31,700 | €31,700 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,328 | -€10,727 | -€2,398 | -28.8% |
| Investment grants | 15 | €3,626 | €3,137 | -€489 | -13.5% |
| Amounts payable | 17/49 | €97,817 | €76,605 | -€21,212 | -21.7% |
| Amounts payable within one year | 42/48 | €97,817 | €76,605 | -€21,212 | -21.7% |
| Trade debts | 44 | €5,533 | €6,543 | +€1,010 | +18.3% |
| Suppliers | 440/4 | €5,533 | €6,543 | +€1,010 | +18.3% |
| Advances received on contracts in progress | 46 | €12,423 | €10,513 | -€1,910 | -15.4% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €79,861 | €59,549 | -€20,312 | -25.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,938 | €11,978 | -€3,960 | -24.8% |
| Other operating charges | 640/8 | €8,024 | €6,449 | -€1,575 | -19.6% |
| Gross operating margin | 9900 | €31,632 | €18,209 | -€13,424 | -42.4% |
| Operating profit (loss) | 9901 | €7,670 | -€218 | -€7,888 | |
| Financial income | 75/76B | €1,121 | €601 | -€520 | -46.4% |
| Recurring financial income | 75 | €1,121 | €601 | -€520 | -46.4% |
| Financial charges | 65/66B | €2,413 | €2,783 | +€370 | +15.4% |
| Recurring financial charges | 65 | €2,413 | €2,783 | +€370 | +15.4% |
| Profit (loss) for the period before taxes | 9903 | €6,379 | -€2,399 | -€8,778 | |
| Income taxes | 67/77 | €5 | -€1 | -€6 | |
| Profit (loss) for the period | 9904 | €6,374 | -€2,398 | -€8,772 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,374 | -€2,398 | -€8,772 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.