MATERIAUX GROGNARD: 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.
What changed
MATERIAUX GROGNARD
NACE 46.831, Wholesale of construction materials, general range
financial year 2024 compared with 2023filed annual accounts (NBB)
Net result for the year
€177,796
2023 · €188,590-€10,794
Equity
€580,056
2023 · €572,261+€7,796
Cash
€304,930
2023 · €306,133-€1,203
Balance sheet total
€971,937
2023 · €1.0m-€34,956
Largest movements
Assets
- Receivables within one year -€20,344
down €20,344 (-29.0%), from €70,035 to €49,691
of which Trade receivables: -€17,317
- Tangible fixed assets -€14,799
down €14,799 (-17.6%), from €84,319 to €69,520
of which Land and buildings: -€9,646
Equity and liabilities
- Trade debts -€35,327
down €35,327 (-15.7%), from €224,985 to €189,657
Income statement
- Staff costs +€21,350
up €21,350 (+37.8%), from €56,464 to €77,814
- Depreciation -€4,530
down €4,530 (-23.4%), from €19,329 to €14,799
- Financial charges -€3,305
down €3,305 (-48.1%), from €6,871 to €3,566
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.
Result 2023
€188,590
Gross operating margin
+€957
Staff costs
-€21,350
Depreciation
+€4,530
Other operating charges
+€2,268
Financial charges
+€3,305
Taxes
-€504
Result 2024
€177,796
raises the resultlowers the result
Derived cash bridge
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.
From operations
+€172,702
Investment
€0
Financing
-€173,905
Cash 2023
€306,133
From operations (derived)
+€172,702
Net result for the year
+€177,796
Depreciation
+€14,799
Stocks and contracts
-€1,189
Receivables within one year
+€20,344
Deferred charges and accrued income
-€201
Trade debts
-€35,327
Tax, wage and social debts
+€6,396
Other debts
-€9,915
Financing
-€173,905
Debts after one year
-€3,243
Current portion of long-term debt
-€7,451
Short-term financial debts
+€6,788
Contributions, distributions and other
-€170,000
Cash 2024
€304,930
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,006,892 | €971,937 | -€34,956 | -3.5% |
| Fixed assets | 21/28 | €84,319 | €69,520 | -€14,799 | -17.6% |
| Tangible fixed assets | 22/27 | €84,319 | €69,520 | -€14,799 | -17.6% |
| Land and buildings | 22 | €67,494 | €57,848 | -€9,646 | -14.3% |
| Plant, machinery and equipment | 23 | €7,971 | €4,864 | -€3,107 | -39.0% |
| Furniture and vehicles | 24 | €8,854 | €6,808 | -€2,046 | -23.1% |
| Current assets | 29/58 | €922,573 | €902,416 | -€20,156 | -2.2% |
| Stocks and contracts in progress | 3 | €537,361 | €538,551 | +€1,189 | +0.2% |
| Stocks | 30/36 | €537,361 | €538,551 | +€1,189 | +0.2% |
| Amounts receivable within one year | 40/41 | €70,035 | €49,691 | -€20,344 | -29.0% |
| Trade receivables | 40 | €42,010 | €24,692 | -€17,317 | -41.2% |
| Other amounts receivable | 41 | €28,026 | €24,999 | -€3,027 | -10.8% |
| Cash at bank and in hand | 54/58 | €306,133 | €304,930 | -€1,203 | -0.4% |
| Deferred charges and accrued income | 490/1 | €9,044 | €9,245 | +€201 | +2.2% |
| Total equity and liabilities | 10/49 | €1,006,892 | €971,937 | -€34,956 | -3.5% |
| Equity | 10/15 | €572,261 | €580,056 | +€7,796 | +1.4% |
| Contributions | 10/11 | €74,400 | €74,400 | = | 0.0% |
| Capital | 10 | €74,400 | €74,400 | = | 0.0% |
| Issued capital | 100 | €74,400 | €74,400 | = | 0.0% |
| Reserves | 13 | €497,861 | €505,656 | +€7,796 | +1.6% |
| Non-distributable reserves | 130/1 | €7,440 | €7,440 | = | 0.0% |
| Legal reserve | 130 | €7,440 | €7,440 | = | 0.0% |
| Tax-exempt reserves | 132 | €80,121 | €80,121 | = | 0.0% |
| Distributable reserves | 133 | €410,300 | €418,096 | +€7,796 | +1.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €434,632 | €391,880 | -€42,751 | -9.8% |
| Amounts payable after more than one year | 17 | €3,243 | €0 | -€3,243 | -100% |
| Financial debts | 170/4 | €3,243 | €0 | -€3,243 | -100% |
| Amounts payable within one year | 42/48 | €431,389 | €391,880 | -€39,509 | -9.2% |
| Current portion of amounts payable after more than one year | 42 | €10,693 | €3,243 | -€7,451 | -69.7% |
| Financial debts | 43 | €10,161 | €16,949 | +€6,788 | +66.8% |
| Credit institutions | 430/8 | €10,161 | €16,949 | +€6,788 | +66.8% |
| Trade debts | 44 | €224,985 | €189,657 | -€35,327 | -15.7% |
| Suppliers | 440/4 | €224,985 | €189,657 | -€35,327 | -15.7% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €4,892 | €11,288 | +€6,396 | +131% |
| Taxes | 450/3 | €0 | - | = | |
| Remuneration and social security | 454/9 | €4,892 | €11,288 | +€6,396 | +131% |
| Other amounts payable | 47/48 | €180,658 | €170,743 | -€9,915 | -5.5% |
| Remuneration, social security and pensions | 62 | €56,464 | €77,814 | +€21,350 | +37.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,329 | €14,799 | -€4,530 | -23.4% |
| Other operating charges | 640/8 | €27,053 | €24,785 | -€2,268 | -8.4% |
| Gross operating margin | 9900 | €328,154 | €329,111 | +€957 | +0.3% |
| Operating profit (loss) | 9901 | €225,309 | €211,713 | -€13,595 | -6.0% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €6,871 | €3,566 | -€3,305 | -48.1% |
| Recurring financial charges | 65 | €6,871 | €3,566 | -€3,305 | -48.1% |
| Profit (loss) for the period before taxes | 9903 | €218,438 | €208,148 | -€10,290 | -4.7% |
| Income taxes | 67/77 | €29,848 | €30,352 | +€504 | +1.7% |
| Profit (loss) for the period | 9904 | €188,590 | €177,796 | -€10,794 | -5.7% |
| Profit (loss) for the period to be appropriated | 9905 | €188,590 | €177,796 | -€10,794 | -5.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.