LES GOURMANDISES: 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.
LES GOURMANDISES
Largest movements
- Cash -€52,328
down €52,328 (-64.9%), from €80,587 to €28,259
mainly Investment in fixed assets (net) (-€79,211) and Contributions, distributions and other (-€23,059)
- Tangible fixed assets +€34,088
up €34,088 (+24.1%), from €141,633 to €175,721
of which Other tangible fixed assets: +€45,817
- Receivables within one year -€3,400
down €3,400 (-15.5%), from €21,956 to €18,556
- Other debts -€21,756
no longer reported in 2025 (was €21,756)
- Debts after one year +€20,057
up €20,057 (+47.4%), from €42,273 to €62,330
- Reserves -€19,041
down €19,041 (-18.2%), from €104,577 to €85,535
- Depreciation +€9,083
up €9,083 (+25.2%), from €36,039 to €45,123
- Gross operating margin -€8,389
down €8,389 (-3.3%), from €253,729 to €245,340
- Taxes -€5,924
down €5,924 (-90.0%), from €6,581 to €657
- Staff costs +€4,296
up €4,296 (+2.3%), from €183,032 to €187,328
- Financial charges +€2,843
up €2,843 (+54.3%), from €5,240 to €8,083
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 | €252,967 | €232,691 | -€20,276 | -8.0% |
| Fixed assets | 21/28 | €141,633 | €175,721 | +€34,088 | +24.1% |
| Tangible fixed assets | 22/27 | €141,633 | €175,721 | +€34,088 | +24.1% |
| Plant, machinery and equipment | 23 | €4,883 | €5,378 | +€494 | +10.1% |
| Furniture and vehicles | 24 | €17,588 | €13,984 | -€3,603 | -20.5% |
| Leasing and similar rights | 25 | €10,037 | €1,417 | -€8,620 | -85.9% |
| Other tangible fixed assets | 26 | €109,125 | €154,942 | +€45,817 | +42.0% |
| Current assets | 29/58 | €111,335 | €56,970 | -€54,365 | -48.8% |
| Stocks and contracts in progress | 3 | €8,255 | €9,603 | +€1,348 | +16.3% |
| Stocks | 30/36 | €8,255 | €9,603 | +€1,348 | +16.3% |
| Amounts receivable within one year | 40/41 | €21,956 | €18,556 | -€3,400 | -15.5% |
| Other amounts receivable | 41 | €21,956 | €18,556 | -€3,400 | -15.5% |
| Cash at bank and in hand | 54/58 | €80,587 | €28,259 | -€52,328 | -64.9% |
| Deferred charges and accrued income | 490/1 | €536 | €551 | +€16 | +2.9% |
| Total equity and liabilities | 10/49 | €252,967 | €232,691 | -€20,276 | -8.0% |
| Equity | 10/15 | €126,027 | €105,995 | -€20,031 | -15.9% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €104,577 | €85,535 | -€19,041 | -18.2% |
| Distributable reserves | 133 | €104,577 | €85,535 | -€19,041 | -18.2% |
| Investment grants | 15 | €990 | - | -€990 | |
| Amounts payable | 17/49 | €126,941 | €126,696 | -€245 | -0.2% |
| Amounts payable after more than one year | 17 | €42,273 | €62,330 | +€20,057 | +47.4% |
| Financial debts | 170/4 | €42,273 | €62,330 | +€20,057 | +47.4% |
| Amounts payable within one year | 42/48 | €82,668 | €62,466 | -€20,202 | -24.4% |
| Current portion of amounts payable after more than one year | 42 | €29,437 | €31,354 | +€1,917 | +6.5% |
| Trade debts | 44 | €6,929 | €4,630 | -€2,299 | -33.2% |
| Suppliers | 440/4 | €6,929 | €4,630 | -€2,299 | -33.2% |
| Taxes, remuneration and social security | 45 | €24,546 | €26,482 | +€1,936 | +7.9% |
| Taxes | 450/3 | €2,558 | €6,322 | +€3,764 | +147% |
| Remuneration and social security | 454/9 | €21,988 | €20,160 | -€1,828 | -8.3% |
| Other amounts payable | 47/48 | €21,756 | - | -€21,756 | |
| Accrued charges and deferred income | 492/3 | €2,000 | €1,900 | -€100 | -5.0% |
| Remuneration, social security and pensions | 62 | €183,032 | €187,328 | +€4,296 | +2.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,039 | €45,123 | +€9,083 | +25.2% |
| Other operating charges | 640/8 | €3,650 | €2,908 | -€742 | -20.3% |
| Gross operating margin | 9900 | €253,729 | €245,340 | -€8,389 | -3.3% |
| Operating profit (loss) | 9901 | €31,007 | €9,981 | -€21,026 | -67.8% |
| Financial income | 75/76B | €1,580 | €1,786 | +€207 | +13.1% |
| Recurring financial income | 75 | €1,580 | €1,786 | +€207 | +13.1% |
| Financial charges | 65/66B | €5,240 | €8,083 | +€2,843 | +54.3% |
| Recurring financial charges | 65 | €5,240 | €8,083 | +€2,843 | +54.3% |
| Profit (loss) for the period before taxes | 9903 | €27,347 | €3,684 | -€23,663 | -86.5% |
| Income taxes | 67/77 | €6,581 | €657 | -€5,924 | -90.0% |
| Profit (loss) for the period | 9904 | €20,766 | €3,027 | -€17,739 | -85.4% |
| Transfer from tax-exempt reserves | 789 | €990 | €990 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €21,756 | €4,017 | -€17,739 | -81.5% |
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 29 October 2026 via checked.be.