LES GRIBAUMONTS: 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 GRIBAUMONTS
Largest movements
- Financial fixed assets +€91,526
up €91,526 (+104%), from €88,320 to €179,846
- Tangible fixed assets -€24,641
down €24,641 (-17.2%), from €143,470 to €118,829
of which Furniture and vehicles: -€21,379
- Cash -€16,022
down €16,022 (-19.7%), from €81,504 to €65,482
mainly Investment in fixed assets (net) (-€98,994) and Debts after one year (-€36,065)
- Receivables within one year -€8,355
down €8,355 (-26.2%), from €31,908 to €23,553
of which Other amounts receivable: -€18,197
- Deferred charges and accrued income +€5,151
up €5,151 (+83.8%), from €6,148 to €11,300
- Reserves +€90,000
up €90,000 (+191%), from €47,173 to €137,173
of which Distributable reserves: +€90,000
- Debts after one year -€36,065
down €36,065 (-18.4%), from €196,183 to €160,118
- Gross operating margin +€108,043
up €108,043 (+33.2%), from €325,203 to €433,247
- Taxes +€40,571
up €40,571 (+1,015%), from €3,998 to €44,569
- Staff costs +€16,894
up €16,894 (+7.4%), from €229,566 to €246,461
- Financial income +€8,082
up €8,082 (+359%), from €2,253 to €10,335
- Financial charges -€4,949
down €4,949 (-35.9%), from €13,802 to €8,854
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 | €394,509 | €445,185 | +€50,676 | +12.8% |
| Fixed assets | 21/28 | €231,790 | €298,675 | +€66,885 | +28.9% |
| Tangible fixed assets | 22/27 | €143,470 | €118,829 | -€24,641 | -17.2% |
| Plant, machinery and equipment | 23 | €46,589 | €43,327 | -€3,262 | -7.0% |
| Furniture and vehicles | 24 | €96,881 | €75,502 | -€21,379 | -22.1% |
| Financial fixed assets | 28 | €88,320 | €179,846 | +€91,526 | +104% |
| Current assets | 29/58 | €162,719 | €146,510 | -€16,209 | -10.0% |
| Stocks and contracts in progress | 3 | €43,158 | €46,176 | +€3,017 | +7.0% |
| Stocks | 30/36 | €43,158 | €46,176 | +€3,017 | +7.0% |
| Amounts receivable within one year | 40/41 | €31,908 | €23,553 | -€8,355 | -26.2% |
| Trade receivables | 40 | €9,994 | €19,837 | +€9,842 | +98.5% |
| Other amounts receivable | 41 | €21,914 | €3,716 | -€18,197 | -83.0% |
| Cash at bank and in hand | 54/58 | €81,504 | €65,482 | -€16,022 | -19.7% |
| Deferred charges and accrued income | 490/1 | €6,148 | €11,300 | +€5,151 | +83.8% |
| Total equity and liabilities | 10/49 | €394,509 | €445,185 | +€50,676 | +12.8% |
| Equity | 10/15 | €56,492 | €148,368 | +€91,877 | +163% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €47,173 | €137,173 | +€90,000 | +191% |
| Non-distributable reserves | 130/1 | €173 | €173 | = | 0.0% |
| Reserves not available under the articles | 1311 | €173 | €173 | = | 0.0% |
| Distributable reserves | 133 | €47,000 | €137,000 | +€90,000 | +191% |
| Profit (loss) carried forward | 14 | €3,118 | €4,995 | +€1,877 | +60.2% |
| Amounts payable | 17/49 | €338,017 | €296,816 | -€41,201 | -12.2% |
| Amounts payable after more than one year | 17 | €196,183 | €160,118 | -€36,065 | -18.4% |
| Financial debts | 170/4 | €196,183 | €160,118 | -€36,065 | -18.4% |
| Amounts payable within one year | 42/48 | €141,834 | €133,663 | -€8,171 | -5.8% |
| Current portion of amounts payable after more than one year | 42 | €38,714 | €36,065 | -€2,649 | -6.8% |
| Financial debts | 43 | €12,082 | €12,488 | +€407 | +3.4% |
| Credit institutions | 430/8 | €12,082 | €12,488 | +€407 | +3.4% |
| Trade debts | 44 | €43,514 | €41,120 | -€2,394 | -5.5% |
| Suppliers | 440/4 | €43,514 | €41,120 | -€2,394 | -5.5% |
| Advances received on contracts in progress | 46 | €2,219 | €660 | -€1,559 | -70.3% |
| Taxes, remuneration and social security | 45 | €43,434 | €42,913 | -€521 | -1.2% |
| Taxes | 450/3 | €13,359 | €23,781 | +€10,422 | +78.0% |
| Remuneration and social security | 454/9 | €30,075 | €19,133 | -€10,943 | -36.4% |
| Other amounts payable | 47/48 | €1,872 | €416 | -€1,456 | -77.8% |
| Accrued charges and deferred income | 492/3 | - | €3,035 | +€3,035 | |
| Remuneration, social security and pensions | 62 | €229,566 | €246,461 | +€16,894 | +7.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,598 | €32,109 | +€511 | +1.6% |
| Other operating charges | 640/8 | €1,611 | €1,713 | +€101 | +6.3% |
| Gross operating margin | 9900 | €325,203 | €433,247 | +€108,043 | +33.2% |
| Operating profit (loss) | 9901 | €62,428 | €152,964 | +€90,537 | +145% |
| Financial income | 75/76B | €2,253 | €10,335 | +€8,082 | +359% |
| Recurring financial income | 75 | €2,253 | €10,335 | +€8,082 | +359% |
| Financial charges | 65/66B | €13,802 | €8,854 | -€4,949 | -35.9% |
| Recurring financial charges | 65 | €13,802 | €8,854 | -€4,949 | -35.9% |
| Profit (loss) for the period before taxes | 9903 | €50,878 | €154,445 | +€103,567 | +204% |
| Income taxes | 67/77 | €3,998 | €44,569 | +€40,571 | +1,015% |
| Profit (loss) for the period | 9904 | €46,880 | €109,877 | +€62,996 | +134% |
| Profit (loss) for the period to be appropriated | 9905 | €46,880 | €109,877 | +€62,996 | +134% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.