BUILDING GRYVAN: 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.
BUILDING GRYVAN
Largest movements
- Cash +€299,503
up €299,503 (+6,432%), from €4,657 to €304,160
mainly Stocks and contracts (+€215,485) and Net result for the year (+€55,879)
- Stocks and contracts -€215,485
down €215,485 (-71.2%), from €302,554 to €87,069
- Tangible fixed assets -€5,663
down €5,663 (-14.5%), from €38,922 to €33,258
of which Land and buildings: -€6,487
- Reserves +€55,903
up €55,903 (+28.7%), from €194,767 to €250,670
of which Distributable reserves: +€57,763
- Trade debts +€35,569
up €35,569 (+56.5%), from €62,925 to €98,494
- Other debts +€17,870
up €17,870 (+588%), from €3,041 to €20,911
- Current portion of long-term debt -€15,476
down €15,476 (-63.0%), from €24,574 to €9,098
- Debts after one year -€9,098
no longer reported in 2025 (was €9,098)
- Gross operating margin +€67,966
up €67,966 (+257%), from €26,414 to €94,379
- Taxes +€23,490
up €23,490 (+542%), from €4,338 to €27,828
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 | €359,046 | €436,487 | +€77,442 | +21.6% |
| Fixed assets | 21/28 | €38,922 | €33,258 | -€5,663 | -14.5% |
| Tangible fixed assets | 22/27 | €38,922 | €33,258 | -€5,663 | -14.5% |
| Land and buildings | 22 | €38,922 | €32,435 | -€6,487 | -16.7% |
| Furniture and vehicles | 24 | - | €824 | +€824 | |
| Current assets | 29/58 | €320,124 | €403,229 | +€83,105 | +26.0% |
| Stocks and contracts in progress | 3 | €302,554 | €87,069 | -€215,485 | -71.2% |
| Stocks | 30/36 | €302,554 | €87,069 | -€215,485 | -71.2% |
| Amounts receivable within one year | 40/41 | €12,913 | €12,000 | -€913 | -7.1% |
| Trade receivables | 40 | €12,000 | €12,000 | = | 0.0% |
| Other amounts receivable | 41 | €913 | - | -€913 | |
| Cash at bank and in hand | 54/58 | €4,657 | €304,160 | +€299,503 | +6,432% |
| Total equity and liabilities | 10/49 | €359,046 | €436,487 | +€77,442 | +21.6% |
| Equity | 10/15 | €239,287 | €295,166 | +€55,879 | +23.4% |
| Contributions | 10/11 | €44,496 | €44,496 | = | 0.0% |
| Reserves | 13 | €194,767 | €250,670 | +€55,903 | +28.7% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €192,907 | €250,670 | +€57,763 | +29.9% |
| Profit (loss) carried forward | 14 | €24 | - | -€24 | |
| Amounts payable | 17/49 | €119,759 | €141,321 | +€21,563 | +18.0% |
| Amounts payable after more than one year | 17 | €9,098 | - | -€9,098 | |
| Financial debts | 170/4 | €9,098 | - | -€9,098 | |
| Amounts payable within one year | 42/48 | €110,661 | €141,321 | +€30,660 | +27.7% |
| Current portion of amounts payable after more than one year | 42 | €24,574 | €9,098 | -€15,476 | -63.0% |
| Trade debts | 44 | €62,925 | €98,494 | +€35,569 | +56.5% |
| Suppliers | 440/4 | €62,925 | €98,494 | +€35,569 | +56.5% |
| Taxes, remuneration and social security | 45 | €20,121 | €12,818 | -€7,302 | -36.3% |
| Taxes | 450/3 | €20,121 | €12,818 | -€7,302 | -36.3% |
| Other amounts payable | 47/48 | €3,041 | €20,911 | +€17,870 | +588% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,525 | €6,630 | +€105 | +1.6% |
| Other operating charges | 640/8 | €2,668 | €2,083 | -€585 | -21.9% |
| Gross operating margin | 9900 | €26,414 | €94,379 | +€67,966 | +257% |
| Operating profit (loss) | 9901 | €17,220 | €85,666 | +€68,446 | +397% |
| Financial income | 75/76B | €6 | - | -€6 | |
| Recurring financial income | 75 | €6 | - | -€6 | |
| Financial charges | 65/66B | €1,322 | €1,960 | +€637 | +48.2% |
| Recurring financial charges | 65 | €1,322 | €1,960 | +€637 | +48.2% |
| Profit (loss) for the period before taxes | 9903 | €15,904 | €83,707 | +€67,803 | +426% |
| Income taxes | 67/77 | €4,338 | €27,828 | +€23,490 | +542% |
| Profit (loss) for the period | 9904 | €11,566 | €55,879 | +€44,313 | +383% |
| Profit (loss) for the period to be appropriated | 9905 | €11,566 | €55,879 | +€44,313 | +383% |
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 18 October 2026 via checked.be.