TOITURES GREGORY PERRANG: 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.
TOITURES GREGORY PERRANG
Largest movements
- Tangible fixed assets -€56,886
down €56,886 (-8.0%), from €715,456 to €658,570
of which Land and buildings: -€31,319
- Receivables within one year +€20,874
up €20,874 (+21.4%), from €97,433 to €118,307
of which Trade receivables: +€29,313
- Stocks and contracts -€17,140
down €17,140 (-63.9%), from €26,830 to €9,690
- Cash +€9,797
up €9,797 (+49.6%), from €19,762 to €29,559
mainly Depreciation (+€67,867) and Stocks and contracts (+€17,140)
- Debts after one year -€53,770
down €53,770 (-9.6%), from €561,893 to €508,123
of which Financial debts: -€57,930
- Accrued charges and deferred income +€14,998
new in 2025: €14,998
- Reserves +€11,514
up €11,514 (+15.8%), from €72,658 to €84,172
of which Distributable reserves: +€14,738
- Trade debts -€10,174
down €10,174 (-26.9%), from €37,831 to €27,657
- Depreciation +€13,290
up €13,290 (+24.4%), from €54,577 to €67,867
- Staff costs +€9,762
up €9,762 (+3.9%), from €248,474 to €258,236
- Gross operating margin -€3,759
down €3,759 (-1.1%), from €353,029 to €349,270
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 | €869,957 | €831,650 | -€38,307 | -4.4% |
| Fixed assets | 21/28 | €715,506 | €658,620 | -€56,886 | -8.0% |
| Tangible fixed assets | 22/27 | €715,456 | €658,570 | -€56,886 | -8.0% |
| Land and buildings | 22 | €557,061 | €525,742 | -€31,319 | -5.6% |
| Plant, machinery and equipment | 23 | €31,792 | €23,462 | -€8,330 | -26.2% |
| Furniture and vehicles | 24 | €104,110 | €79,872 | -€24,238 | -23.3% |
| Other tangible fixed assets | 26 | €22,493 | €29,494 | +€7,001 | +31.1% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €154,451 | €173,030 | +€18,579 | +12.0% |
| Stocks and contracts in progress | 3 | €26,830 | €9,690 | -€17,140 | -63.9% |
| Stocks | 30/36 | €26,830 | €9,690 | -€17,140 | -63.9% |
| Amounts receivable within one year | 40/41 | €97,433 | €118,307 | +€20,874 | +21.4% |
| Trade receivables | 40 | €70,877 | €100,190 | +€29,313 | +41.4% |
| Other amounts receivable | 41 | €26,556 | €18,117 | -€8,439 | -31.8% |
| Cash at bank and in hand | 54/58 | €19,762 | €29,559 | +€9,797 | +49.6% |
| Deferred charges and accrued income | 490/1 | €10,426 | €15,474 | +€5,048 | +48.4% |
| Total equity and liabilities | 10/49 | €869,957 | €831,650 | -€38,307 | -4.4% |
| Equity | 10/15 | €182,408 | €192,131 | +€9,723 | +5.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €72,658 | €84,172 | +€11,514 | +15.8% |
| Tax-exempt reserves | 132 | €12,898 | €9,674 | -€3,224 | -25.0% |
| Distributable reserves | 133 | €59,760 | €74,498 | +€14,738 | +24.7% |
| Profit (loss) carried forward | 14 | €71,828 | €71,828 | = | 0.0% |
| Investment grants | 15 | €31,722 | €29,931 | -€1,791 | -5.6% |
| Provisions and deferred taxes | 16 | €4,300 | €3,225 | -€1,075 | -25.0% |
| Deferred taxes | 168 | €4,300 | €3,225 | -€1,075 | -25.0% |
| Amounts payable | 17/49 | €683,249 | €636,294 | -€46,955 | -6.9% |
| Amounts payable after more than one year | 17 | €561,893 | €508,123 | -€53,770 | -9.6% |
| Financial debts | 170/4 | €559,110 | €501,180 | -€57,930 | -10.4% |
| Other amounts payable | 178/9 | €2,783 | €6,943 | +€4,160 | +149% |
| Amounts payable within one year | 42/48 | €121,356 | €113,173 | -€8,183 | -6.7% |
| Current portion of amounts payable after more than one year | 42 | €54,638 | €61,498 | +€6,860 | +12.6% |
| Trade debts | 44 | €37,831 | €27,657 | -€10,174 | -26.9% |
| Suppliers | 440/4 | €37,831 | €27,657 | -€10,174 | -26.9% |
| Taxes, remuneration and social security | 45 | €28,887 | €24,018 | -€4,869 | -16.9% |
| Taxes | 450/3 | €13,242 | €11,162 | -€2,080 | -15.7% |
| Remuneration and social security | 454/9 | €15,645 | €12,856 | -€2,789 | -17.8% |
| Accrued charges and deferred income | 492/3 | - | €14,998 | +€14,998 | |
| Non-recurring operating income | 76A | €49,212 | €3,500 | -€45,712 | -92.9% |
| Remuneration, social security and pensions | 62 | €248,474 | €258,236 | +€9,762 | +3.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54,577 | €67,867 | +€13,290 | +24.4% |
| Other operating charges | 640/8 | €1,202 | €1,392 | +€190 | +15.8% |
| Gross operating margin | 9900 | €353,029 | €349,270 | -€3,759 | -1.1% |
| Operating profit (loss) | 9901 | €48,776 | €21,775 | -€27,001 | -55.4% |
| Financial income | 75/76B | €11,501 | €12,129 | +€628 | +5.5% |
| Recurring financial income | 75 | €4,865 | €5,531 | +€666 | +13.7% |
| Non-recurring financial income | 76B | €6,636 | €6,598 | -€38 | -0.6% |
| Financial charges | 65/66B | €9,194 | €12,290 | +€3,096 | +33.7% |
| Recurring financial charges | 65 | €9,194 | €9,991 | +€797 | +8.7% |
| Non-recurring financial charges | 66B | - | €2,299 | +€2,299 | |
| Profit (loss) for the period before taxes | 9903 | €51,083 | €21,614 | -€29,469 | -57.7% |
| Transfer from deferred taxes | 780 | €1,075 | €1,075 | = | 0.0% |
| Transfer to deferred taxes | 680 | €5,375 | - | -€5,375 | |
| Income taxes | 67/77 | €13,252 | €11,176 | -€2,076 | -15.7% |
| Profit (loss) for the period | 9904 | €33,531 | €11,513 | -€22,018 | -65.7% |
| Transfer from tax-exempt reserves | 789 | €3,225 | €3,225 | = | 0.0% |
| Transfer to tax-exempt reserves | 689 | €16,123 | - | -€16,123 | |
| Profit (loss) for the period to be appropriated | 9905 | €20,633 | €14,738 | -€5,895 | -28.6% |
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 26 October 2026 via checked.be.