LE GRENIER D'IGOR: what changed
Two fiscal 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 GRENIER D'IGOR
Largest movements
- Tangible fixed assets -€3,875
down €3,875 (-38.7%), from €10,010 to €6,135
- Receivables within one year +€2,646
up €2,646 (+75.9%), from €3,486 to €6,133
of which Trade receivables: +€2,521
- Cash +€519
up €519 (+4.3%), from €12,155 to €12,674
mainly Net result for the year (+€8,747) and Depreciation (+€3,875)
- Other debts -€10,000
down €10,000 (-31.6%), from €31,666 to €21,666
- Profit (loss) carried forward +€8,747
up €8,747 (+32.4%), from -€26,992 to -€18,246
- Trade debts +€1,126
up €1,126 (+214.9%), from €524 to €1,650
- Tax, wage and social debts -€663
no longer reported in 2025 (was €663)
- Financial charges -€4,016
down €4,016 (-97.7%), from €4,113 to €97
- Financial income -€3,202
down €3,202 (-98.9%), from €3,239 to €36
- Other operating charges -€454
down €454 (-31.7%), from €1,434 to €979
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.
Cash bridge derived
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 | €26,312 | €25,522 | -€790 | -3.0% |
| Fixed assets | 21/28 | €10,010 | €6,135 | -€3,875 | -38.7% |
| Tangible fixed assets | 22/27 | €10,010 | €6,135 | -€3,875 | -38.7% |
| Furniture and vehicles | 24 | €10,010 | €6,135 | -€3,875 | -38.7% |
| Current assets | 29/58 | €16,302 | €19,387 | +€3,085 | +18.9% |
| Amounts receivable within one year | 40/41 | €3,486 | €6,133 | +€2,646 | +75.9% |
| Trade receivables | 40 | €3,486 | €6,008 | +€2,521 | +72.3% |
| Other amounts receivable | 41 | - | €125 | +€125 | |
| Cash at bank and in hand | 54/58 | €12,155 | €12,674 | +€519 | +4.3% |
| Deferred charges and accrued income | 490/1 | €661 | €580 | -€81 | -12.3% |
| Total equity and liabilities | 10/49 | €26,312 | €25,522 | -€790 | -3.0% |
| Equity | 10/15 | -€6,541 | €2,206 | +€8,747 | |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,992 | -€18,246 | +€8,747 | +32.4% |
| Amounts payable | 17/49 | €32,853 | €23,316 | -€9,537 | -29.0% |
| Amounts payable within one year | 42/48 | €32,853 | €23,316 | -€9,537 | -29.0% |
| Trade debts | 44 | €524 | €1,650 | +€1,126 | +214.9% |
| Suppliers | 440/4 | €524 | €1,650 | +€1,126 | +214.9% |
| Taxes, remuneration and social security | 45 | €663 | - | -€663 | |
| Taxes | 450/3 | €663 | - | -€663 | |
| Other amounts payable | 47/48 | €31,666 | €21,666 | -€10,000 | -31.6% |
| Non-recurring operating income | 76A | €882 | - | -€882 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,875 | €3,875 | = | 0.0% |
| Other operating charges | 640/8 | €1,434 | €979 | -€454 | -31.7% |
| Gross operating margin | 9900 | €13,555 | €13,661 | +€106 | +0.8% |
| Operating profit (loss) | 9901 | €8,247 | €8,807 | +€560 | +6.8% |
| Financial income | 75/76B | €3,239 | €36 | -€3,202 | -98.9% |
| Recurring financial income | 75 | €3,239 | €36 | -€3,202 | -98.9% |
| Financial charges | 65/66B | €4,113 | €97 | -€4,016 | -97.7% |
| Recurring financial charges | 65 | €4,113 | €97 | -€4,016 | -97.7% |
| Profit (loss) for the period before taxes | 9903 | €7,372 | €8,747 | +€1,374 | +18.6% |
| Profit (loss) for the period | 9904 | €7,372 | €8,747 | +€1,374 | +18.6% |
| Profit (loss) for the period to be appropriated | 9905 | €7,372 | €8,747 | +€1,374 | +18.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.