LES GRANGES: 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.
LES GRANGES
Largest movements
- Cash +€30,703
up €30,703 (+27.5%), from €111,492 to €142,195
mainly Net result for the year (+€282,030) and Depreciation (+€143,861)
- Tangible fixed assets +€11,746
up €11,746 (+2.0%), from €595,859 to €607,605
of which Leasing and similar rights: +€28,384
- Financial fixed assets +€9,000
up €9,000 (+171.4%), from €5,250 to €14,250
- Profit (loss) carried forward +€282,030
up €282,030 (+36.3%), from -€777,686 to -€495,655
- Other debts -€113,322
down €113,322 (-97.8%), from €115,843 to €2,521
- Trade debts -€55,326
down €55,326 (-35.9%), from €154,029 to €98,703
- Tax, wage and social debts -€38,939
down €38,939 (-19.4%), from €200,967 to €162,028
of which Remuneration and social security: -€45,263
- Debts after one year -€34,930
down €34,930 (-3.2%), from €1.1m to €1.0m
of which Other amounts payable: -€55,173
- Gross operating margin +€332,297
up €332,297 (+47.6%), from €698,170 to €1.0m
- Other operating charges +€13,646
up €13,646 (+361.5%), from €3,775 to €17,421
- Staff costs +€13,134
up €13,134 (+2.4%), from €550,165 to €563,299
- Depreciation +€12,634
up €12,634 (+9.6%), from €131,227 to €143,861
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 | €798,670 | €853,324 | +€54,654 | +6.8% |
| Fixed assets | 21/28 | €602,692 | €623,024 | +€20,331 | +3.4% |
| Intangible fixed assets | 21 | €1,584 | €1,169 | -€415 | -26.2% |
| Tangible fixed assets | 22/27 | €595,859 | €607,605 | +€11,746 | +2.0% |
| Furniture and vehicles | 24 | €55,774 | €75,289 | +€19,514 | +35.0% |
| Leasing and similar rights | 25 | - | €28,384 | +€28,384 | |
| Other tangible fixed assets | 26 | €540,084 | €503,933 | -€36,152 | -6.7% |
| Financial fixed assets | 28 | €5,250 | €14,250 | +€9,000 | +171.4% |
| Current assets | 29/58 | €195,977 | €230,301 | +€34,323 | +17.5% |
| Stocks and contracts in progress | 3 | €51,560 | €44,580 | -€6,980 | -13.5% |
| Stocks | 30/36 | €51,560 | €44,580 | -€6,980 | -13.5% |
| Amounts receivable within one year | 40/41 | €31,727 | €40,123 | +€8,396 | +26.5% |
| Trade receivables | 40 | €27,064 | €39,852 | +€12,788 | +47.2% |
| Other amounts receivable | 41 | €4,663 | €272 | -€4,392 | -94.2% |
| Cash at bank and in hand | 54/58 | €111,492 | €142,195 | +€30,703 | +27.5% |
| Deferred charges and accrued income | 490/1 | €1,198 | €3,403 | +€2,204 | +183.9% |
| Total equity and liabilities | 10/49 | €798,670 | €853,324 | +€54,654 | +6.8% |
| Equity | 10/15 | -€757,686 | -€475,655 | +€282,030 | +37.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€777,686 | -€495,655 | +€282,030 | +36.3% |
| Amounts payable | 17/49 | €1,556,356 | €1,328,980 | -€227,376 | -14.6% |
| Amounts payable after more than one year | 17 | €1,079,312 | €1,044,382 | -€34,930 | -3.2% |
| Financial debts | 170/4 | - | €20,243 | +€20,243 | |
| Trade debts | 175 | - | €0 | = | |
| Other amounts payable | 178/9 | €1,079,312 | €1,024,139 | -€55,173 | -5.1% |
| Amounts payable within one year | 42/48 | €471,859 | €284,598 | -€187,261 | -39.7% |
| Current portion of amounts payable after more than one year | 42 | - | €21,345 | +€21,345 | |
| Trade debts | 44 | €154,029 | €98,703 | -€55,326 | -35.9% |
| Suppliers | 440/4 | €154,029 | €98,703 | -€55,326 | -35.9% |
| Advances received on contracts in progress | 46 | €1,020 | €0 | -€1,020 | -100.0% |
| Taxes, remuneration and social security | 45 | €200,967 | €162,028 | -€38,939 | -19.4% |
| Taxes | 450/3 | €82,969 | €89,292 | +€6,324 | +7.6% |
| Remuneration and social security | 454/9 | €117,999 | €72,736 | -€45,263 | -38.4% |
| Other amounts payable | 47/48 | €115,843 | €2,521 | -€113,322 | -97.8% |
| Accrued charges and deferred income | 492/3 | €5,184 | €0 | -€5,184 | -100.0% |
| Remuneration, social security and pensions | 62 | €550,165 | €563,299 | +€13,134 | +2.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €131,227 | €143,861 | +€12,634 | +9.6% |
| Other operating charges | 640/8 | €3,775 | €17,421 | +€13,646 | +361.5% |
| Gross operating margin | 9900 | €698,170 | €1,030,467 | +€332,297 | +47.6% |
| Operating profit (loss) | 9901 | €13,003 | €305,886 | +€292,883 | +2252.3% |
| Financial income | 75/76B | €207 | €14 | -€193 | -93.0% |
| Recurring financial income | 75 | €207 | €14 | -€193 | -93.0% |
| Financial charges | 65/66B | €16,342 | €23,870 | +€7,528 | +46.1% |
| Recurring financial charges | 65 | €16,342 | €23,870 | +€7,528 | +46.1% |
| Profit (loss) for the period before taxes | 9903 | -€3,132 | €282,030 | +€285,162 | |
| Profit (loss) for the period | 9904 | -€3,132 | €282,030 | +€285,162 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,132 | €282,030 | +€285,162 |
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 2 October 2026 via checked.be.