LE GRENIER DU LIN: 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 GRENIER DU LIN
Largest movements
- Cash +€31,767
up €31,767 (+21.1%), from €150,633 to €182,399
mainly Net result for the year (+€19,095) and Deferred charges and accrued income (+€8,432)
- Deferred charges and accrued income -€8,432
down €8,432 (-86.8%), from €9,710 to €1,278
- Receivables within one year +€5,619
up €5,619 (+61.9%), from €9,085 to €14,705
of which Other amounts receivable: +€3,730
- Tangible fixed assets -€3,464
down €3,464 (-31.7%), from €10,917 to €7,453
of which Furniture and vehicles: -€2,178
- Reserves +€19,095
up €19,095 (+16.9%), from €113,295 to €132,390
- Other debts +€2,904
up €2,904 (+57.7%), from €5,035 to €7,939
- Trade debts +€2,258
up €2,258 (+22.0%), from €10,282 to €12,540
- Gross operating margin +€18,459
up €18,459 (+81.4%), from €22,675 to €41,134
- Taxes +€6,419
up €6,419 (+245%), from €2,625 to €9,043
- Staff costs +€3,886
up €3,886 (+79.7%), from €4,876 to €8,762
- Depreciation -€1,493
down €1,493 (-30.1%), from €4,957 to €3,465
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 | €180,446 | €205,910 | +€25,464 | +14.1% |
| Fixed assets | 21/28 | €10,918 | €7,453 | -€3,465 | -31.7% |
| Intangible fixed assets | 21 | €0 | €0 | -€0 | -20.8% |
| Tangible fixed assets | 22/27 | €10,917 | €7,453 | -€3,464 | -31.7% |
| Plant, machinery and equipment | 23 | €2 | - | -€2 | |
| Furniture and vehicles | 24 | €7,478 | €5,300 | -€2,178 | -29.1% |
| Other tangible fixed assets | 26 | €3,437 | €2,153 | -€1,284 | -37.4% |
| Current assets | 29/58 | €169,528 | €198,457 | +€28,929 | +17.1% |
| Stocks and contracts in progress | 3 | €100 | €75 | -€25 | -25.0% |
| Stocks | 30/36 | €100 | €75 | -€25 | -25.0% |
| Amounts receivable within one year | 40/41 | €9,085 | €14,705 | +€5,619 | +61.9% |
| Trade receivables | 40 | €2,093 | €3,982 | +€1,890 | +90.3% |
| Other amounts receivable | 41 | €6,993 | €10,723 | +€3,730 | +53.3% |
| Cash at bank and in hand | 54/58 | €150,633 | €182,399 | +€31,767 | +21.1% |
| Deferred charges and accrued income | 490/1 | €9,710 | €1,278 | -€8,432 | -86.8% |
| Total equity and liabilities | 10/49 | €180,446 | €205,910 | +€25,464 | +14.1% |
| Equity | 10/15 | €118,295 | €137,390 | +€19,095 | +16.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €113,295 | €132,390 | +€19,095 | +16.9% |
| Distributable reserves | 133 | €113,295 | €132,390 | +€19,095 | +16.9% |
| Amounts payable | 17/49 | €62,151 | €68,521 | +€6,370 | +10.2% |
| Amounts payable after more than one year | 17 | €40,000 | €40,000 | = | 0.0% |
| Financial debts | 170/4 | €40,000 | €40,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €20,669 | €27,273 | +€6,603 | +31.9% |
| Trade debts | 44 | €10,282 | €12,540 | +€2,258 | +22.0% |
| Suppliers | 440/4 | €10,282 | €12,540 | +€2,258 | +22.0% |
| Advances received on contracts in progress | 46 | - | €170 | +€170 | |
| Taxes, remuneration and social security | 45 | €5,353 | €6,623 | +€1,271 | +23.7% |
| Taxes | 450/3 | €5,353 | €5,809 | +€456 | +8.5% |
| Remuneration and social security | 454/9 | - | €814 | +€814 | |
| Other amounts payable | 47/48 | €5,035 | €7,939 | +€2,904 | +57.7% |
| Accrued charges and deferred income | 492/3 | €1,482 | €1,248 | -€234 | -15.8% |
| Remuneration, social security and pensions | 62 | €4,876 | €8,762 | +€3,886 | +79.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,957 | €3,465 | -€1,493 | -30.1% |
| Other operating charges | 640/8 | €702 | €716 | +€13 | +1.9% |
| Gross operating margin | 9900 | €22,675 | €41,134 | +€18,459 | +81.4% |
| Operating profit (loss) | 9901 | €12,140 | €28,192 | +€16,052 | +132% |
| Financial income | 75/76B | €818 | €901 | +€84 | +10.2% |
| Recurring financial income | 75 | €818 | €901 | +€84 | +10.2% |
| Financial charges | 65/66B | €961 | €955 | -€6 | -0.6% |
| Recurring financial charges | 65 | €961 | €955 | -€6 | -0.6% |
| Profit (loss) for the period before taxes | 9903 | €11,996 | €28,138 | +€16,142 | +135% |
| Income taxes | 67/77 | €2,625 | €9,043 | +€6,419 | +245% |
| Profit (loss) for the period | 9904 | €9,372 | €19,095 | +€9,723 | +104% |
| Profit (loss) for the period to be appropriated | 9905 | €9,372 | €19,095 | +€9,723 | +104% |
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 31 October 2026 via checked.be.