Le Gressin: 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 Gressin
Largest movements
- Cash -€3,693
down €3,693 (-30.9%), from €11,963 to €8,270
mainly Other debts (-€8,633) and Net result for the year (-€1,319)
- Financial fixed assets -€1,239
no longer reported in 2025 (was €1,239)
- Tangible fixed assets -€799
down €799 (-34.4%), from €2,320 to €1,521
- Receivables within one year -€521
down €521 (-76.4%), from €682 to €161
of which Other amounts receivable: -€446
- Deferred charges and accrued income -€425
down €425 (-40.1%), from €1,059 to €634
- Other debts -€8,633
down €8,633 (-14.0%), from €61,577 to €52,944
- Trade debts +€3,274
up €3,274 (+288%), from €1,135 to €4,409
- Profit (loss) carried forward -€1,319
down €1,319 (-1.2%), from -€113,649 to -€114,968
- Gross operating margin +€2,282
up €2,282, from -€723 to €1,559
- Other operating charges +€1,969
up €1,969 (+3,475%), from €57 to €2,026
- Depreciation -€31
down €31 (-3.8%), from €799 to €769
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 | €17,264 | €10,586 | -€6,678 | -38.7% |
| Fixed assets | 21/28 | €3,559 | €1,521 | -€2,039 | -57.3% |
| Tangible fixed assets | 22/27 | €2,320 | €1,521 | -€799 | -34.4% |
| Plant, machinery and equipment | 23 | €2,320 | €1,521 | -€799 | -34.4% |
| Financial fixed assets | 28 | €1,239 | - | -€1,239 | |
| Current assets | 29/58 | €13,704 | €9,065 | -€4,639 | -33.9% |
| Amounts receivable within one year | 40/41 | €682 | €161 | -€521 | -76.4% |
| Trade receivables | 40 | €75 | - | -€75 | |
| Other amounts receivable | 41 | €607 | €161 | -€446 | -73.5% |
| Cash at bank and in hand | 54/58 | €11,963 | €8,270 | -€3,693 | -30.9% |
| Deferred charges and accrued income | 490/1 | €1,059 | €634 | -€425 | -40.1% |
| Total equity and liabilities | 10/49 | €17,264 | €10,586 | -€6,678 | -38.7% |
| Equity | 10/15 | -€45,449 | -€46,768 | -€1,319 | -2.9% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€113,649 | -€114,968 | -€1,319 | -1.2% |
| Amounts payable | 17/49 | €62,713 | €57,354 | -€5,359 | -8.5% |
| Amounts payable within one year | 42/48 | €62,713 | €57,354 | -€5,359 | -8.5% |
| Trade debts | 44 | €1,135 | €4,409 | +€3,274 | +288% |
| Suppliers | 440/4 | €1,135 | €4,409 | +€3,274 | +288% |
| Other amounts payable | 47/48 | €61,577 | €52,944 | -€8,633 | -14.0% |
| Non-recurring operating income | 76A | €27,000 | €488 | -€26,512 | -98.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €799 | €769 | -€31 | -3.8% |
| Other operating charges | 640/8 | €57 | €2,026 | +€1,969 | +3,475% |
| Non-recurring operating charges | 66A | €4,145 | €31 | -€4,114 | -99.3% |
| Gross operating margin | 9900 | -€723 | €1,559 | +€2,282 | |
| Operating profit (loss) | 9901 | -€5,724 | -€1,266 | +€4,457 | +77.9% |
| Financial charges | 65/66B | €63 | €52 | -€11 | -16.9% |
| Recurring financial charges | 65 | €63 | €52 | -€11 | -16.9% |
| Profit (loss) for the period before taxes | 9903 | -€5,787 | -€1,319 | +€4,468 | +77.2% |
| Profit (loss) for the period | 9904 | -€5,787 | -€1,319 | +€4,468 | +77.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,787 | -€1,319 | +€4,468 | +77.2% |
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 17 October 2026 via checked.be.