LES GRES DU CONDROZ: 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 GRES DU CONDROZ
Largest movements
- Cash -€40,549
down €40,549 (-42.6%), from €95,287 to €54,738
mainly Net result for the year (-€56,653) and Receivables within one year (-€11,230)
- Tangible fixed assets -€30,492
down €30,492 (-47.3%), from €64,453 to €33,962
of which Furniture and vehicles: -€22,735
- Receivables within one year +€11,230
up €11,230 (+49.3%), from €22,760 to €33,990
of which Trade receivables: +€9,976
- Stocks and contracts -€6,000
down €6,000 (-52.2%), from €11,500 to €5,500
- Profit (loss) carried forward -€56,653
down €56,653 (-852.3%), from -€6,647 to -€63,300
- Tax, wage and social debts -€5,791
down €5,791 (-97.6%), from €5,930 to €140
of which Taxes: -€4,579
- Other debts -€2,237
down €2,237 (-4.4%), from €51,026 to €48,788
- Gross operating margin +€34,992
up €34,992 (+61.9%), from -€56,547 to -€21,555
- Staff costs -€29,772
down €29,772 (-95.3%), from €31,250 to €1,478
- Depreciation -€12,762
down €12,762 (-28.4%), from €44,880 to €32,118
- Other operating charges -€11,012
down €11,012 (-90.7%), from €12,146 to €1,134
- Provisions +€11,000
no longer reported in 2024 (was -€11,000)
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €196,139 | €130,328 | -€65,811 | -33.6% |
| Fixed assets | 21/28 | €64,968 | €34,477 | -€30,492 | -46.9% |
| Tangible fixed assets | 22/27 | €64,453 | €33,962 | -€30,492 | -47.3% |
| Plant, machinery and equipment | 23 | €25,960 | €18,806 | -€7,154 | -27.6% |
| Furniture and vehicles | 24 | €36,685 | €13,950 | -€22,735 | -62.0% |
| Other tangible fixed assets | 26 | €1,809 | €1,206 | -€603 | -33.3% |
| Financial fixed assets | 28 | €515 | €515 | = | 0.0% |
| Current assets | 29/58 | €131,171 | €95,851 | -€35,320 | -26.9% |
| Amounts receivable after more than one year | 29 | €502 | €502 | = | 0.0% |
| Trade receivables | 290 | €502 | €502 | = | 0.0% |
| Stocks and contracts in progress | 3 | €11,500 | €5,500 | -€6,000 | -52.2% |
| Stocks | 30/36 | €11,500 | €5,500 | -€6,000 | -52.2% |
| Amounts receivable within one year | 40/41 | €22,760 | €33,990 | +€11,230 | +49.3% |
| Trade receivables | 40 | €21,733 | €31,709 | +€9,976 | +45.9% |
| Other amounts receivable | 41 | €1,027 | €2,281 | +€1,253 | +122.0% |
| Cash at bank and in hand | 54/58 | €95,287 | €54,738 | -€40,549 | -42.6% |
| Deferred charges and accrued income | 490/1 | €1,121 | €1,121 | = | 0.0% |
| Total equity and liabilities | 10/49 | €196,139 | €130,328 | -€65,811 | -33.6% |
| Equity | 10/15 | €75,053 | €18,400 | -€56,653 | -75.5% |
| Contributions | 10/11 | €27,000 | €27,000 | = | 0.0% |
| Reserves | 13 | €54,700 | €54,700 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,700 | €2,700 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,700 | €2,700 | = | 0.0% |
| Distributable reserves | 133 | €52,000 | €52,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,647 | -€63,300 | -€56,653 | -852.3% |
| Provisions and deferred taxes | 16 | €63,000 | €63,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €63,000 | €63,000 | = | 0.0% |
| Other liabilities and charges | 164/5 | €63,000 | €63,000 | = | 0.0% |
| Amounts payable | 17/49 | €58,086 | €48,928 | -€9,158 | -15.8% |
| Amounts payable within one year | 42/48 | €58,086 | €48,928 | -€9,158 | -15.8% |
| Trade debts | 44 | €1,130 | - | -€1,130 | |
| Suppliers | 440/4 | €1,130 | - | -€1,130 | |
| Taxes, remuneration and social security | 45 | €5,930 | €140 | -€5,791 | -97.6% |
| Taxes | 450/3 | €4,718 | €140 | -€4,579 | -97.0% |
| Remuneration and social security | 454/9 | €1,212 | - | -€1,212 | |
| Other amounts payable | 47/48 | €51,026 | €48,788 | -€2,237 | -4.4% |
| Remuneration, social security and pensions | 62 | €31,250 | €1,478 | -€29,772 | -95.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,880 | €32,118 | -€12,762 | -28.4% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€11,000 | - | +€11,000 | |
| Other operating charges | 640/8 | €12,146 | €1,134 | -€11,012 | -90.7% |
| Gross operating margin | 9900 | -€56,547 | -€21,555 | +€34,992 | +61.9% |
| Operating profit (loss) | 9901 | -€133,822 | -€56,285 | +€77,537 | +57.9% |
| Financial charges | 65/66B | €2,823 | €228 | -€2,595 | -91.9% |
| Recurring financial charges | 65 | €2,823 | €228 | -€2,595 | -91.9% |
| Profit (loss) for the period before taxes | 9903 | -€136,646 | -€56,514 | +€80,132 | +58.6% |
| Income taxes | 67/77 | €137 | €140 | +€3 | +2.0% |
| Profit (loss) for the period | 9904 | -€136,783 | -€56,653 | +€80,129 | +58.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€136,783 | -€56,653 | +€80,129 | +58.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.