ALL GRAFFIX: 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.
ALL GRAFFIX
Largest movements
- Cash +€22,214
up €22,214 (+36.2%), from €61,306 to €83,520
mainly Receivables within one year (+€20,129) and Net result for the year (+€18,061)
- Receivables within one year -€20,129
down €20,129 (-63.3%), from €31,776 to €11,647
of which Trade receivables: -€15,303
- Stocks and contracts +€2,696
up €2,696 (+9.7%), from €27,838 to €30,534
- Tangible fixed assets -€2,207
down €2,207 (-5.6%), from €39,694 to €37,488
of which Leasing and similar rights: -€5,358
- Current portion of long-term debt -€12,803
down €12,803 (-98.8%), from €12,954 to €151
- Reserves +€11,129
up €11,129 (+17.5%), from €63,520 to €74,649
of which Distributable reserves: +€12,989
- Trade debts -€10,531
down €10,531 (-27.8%), from €37,821 to €27,290
- Profit (loss) carried forward +€6,932
up €6,932, from -€6,932 to €0
- Other debts +€5,949
up €5,949 (+23.3%), from €25,480 to €31,429
- Gross operating margin +€28,960
up €28,960 (+799.3%), from €3,623 to €32,583
- Taxes +€4,826
up €4,826, from €0 to €4,826
- Financial income +€714
up €714 (+233.3%), from €306 to €1,019
- Depreciation -€541
down €541 (-6.8%), from €7,912 to €7,370
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 | €162,472 | €163,535 | +€1,064 | +0.7% |
| Fixed assets | 21/28 | €39,694 | €37,488 | -€2,207 | -5.6% |
| Tangible fixed assets | 22/27 | €39,694 | €37,488 | -€2,207 | -5.6% |
| Plant, machinery and equipment | 23 | €7,546 | €10,698 | +€3,151 | +41.8% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Leasing and similar rights | 25 | €32,148 | €26,790 | -€5,358 | -16.7% |
| Current assets | 29/58 | €122,777 | €126,048 | +€3,270 | +2.7% |
| Stocks and contracts in progress | 3 | €27,838 | €30,534 | +€2,696 | +9.7% |
| Stocks | 30/36 | €27,838 | €30,534 | +€2,696 | +9.7% |
| Amounts receivable within one year | 40/41 | €31,776 | €11,647 | -€20,129 | -63.3% |
| Trade receivables | 40 | €26,776 | €11,474 | -€15,303 | -57.2% |
| Other amounts receivable | 41 | €5,000 | €174 | -€4,826 | -96.5% |
| Cash at bank and in hand | 54/58 | €61,306 | €83,520 | +€22,214 | +36.2% |
| Deferred charges and accrued income | 490/1 | €1,856 | €346 | -€1,510 | -81.4% |
| Total equity and liabilities | 10/49 | €162,472 | €163,535 | +€1,064 | +0.7% |
| Equity | 10/15 | €75,188 | €93,249 | +€18,061 | +24.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €63,520 | €74,649 | +€11,129 | +17.5% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100.0% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100.0% |
| Distributable reserves | 133 | €61,660 | €74,649 | +€12,989 | +21.1% |
| Profit (loss) carried forward | 14 | -€6,932 | €0 | +€6,932 | |
| Amounts payable | 17/49 | €87,284 | €70,286 | -€16,998 | -19.5% |
| Amounts payable after more than one year | 17 | €151 | €0 | -€151 | -100.0% |
| Financial debts | 170/4 | €151 | €0 | -€151 | -100.0% |
| Amounts payable within one year | 42/48 | €85,787 | €68,689 | -€17,098 | -19.9% |
| Current portion of amounts payable after more than one year | 42 | €12,954 | €151 | -€12,803 | -98.8% |
| Trade debts | 44 | €37,821 | €27,290 | -€10,531 | -27.8% |
| Suppliers | 440/4 | €37,821 | €27,290 | -€10,531 | -27.8% |
| Advances received on contracts in progress | 46 | €111 | €111 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €9,421 | €9,708 | +€287 | +3.0% |
| Taxes | 450/3 | €9,421 | €9,708 | +€287 | +3.0% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €25,480 | €31,429 | +€5,949 | +23.3% |
| Accrued charges and deferred income | 492/3 | €1,346 | €1,597 | +€251 | +18.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,912 | €7,370 | -€541 | -6.8% |
| Other operating charges | 640/8 | €265 | €304 | +€39 | +14.6% |
| Non-recurring operating charges | 66A | - | €37 | +€37 | |
| Gross operating margin | 9900 | €3,623 | €32,583 | +€28,960 | +799.3% |
| Operating profit (loss) | 9901 | -€4,553 | €24,873 | +€29,426 | |
| Financial income | 75/76B | €306 | €1,019 | +€714 | +233.3% |
| Recurring financial income | 75 | €306 | €1,019 | +€714 | +233.3% |
| Financial charges | 65/66B | €2,796 | €3,005 | +€208 | +7.4% |
| Recurring financial charges | 65 | €2,796 | €3,005 | +€208 | +7.4% |
| Profit (loss) for the period before taxes | 9903 | -€7,044 | €22,888 | +€29,931 | |
| Income taxes | 67/77 | €0 | €4,826 | +€4,826 | |
| Profit (loss) for the period | 9904 | -€7,044 | €18,061 | +€25,105 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,044 | €18,061 | +€25,105 |
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 9 October 2026 via checked.be.