DE GRANDE: 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.
DE GRANDE
Largest movements
- Receivables within one year +€28,334
up €28,334 (+499%), from €5,678 to €34,012
of which Trade receivables: +€29,848
- Stocks and contracts -€12,300
down €12,300 (-10.9%), from €112,600 to €100,300
- Tax, wage and social debts +€8,389
new in 2025: €8,389
- Trade debts +€3,952
up €3,952 (+500%), from €791 to €4,743
- Gross operating margin +€146,116
up €146,116, from -€137,817 to €8,299
- Depreciation -€14,546
down €14,546 (-78.6%), from €18,503 to €3,957
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 | €369,410 | €384,941 | +€15,530 | +4.2% |
| Fixed assets | 21/28 | €231,558 | €230,002 | -€1,556 | -0.7% |
| Tangible fixed assets | 22/27 | €201,746 | €200,190 | -€1,556 | -0.8% |
| Plant, machinery and equipment | 23 | €11,746 | €10,190 | -€1,556 | -13.2% |
| Furniture and vehicles | 24 | €190,000 | €190,000 | = | 0.0% |
| Financial fixed assets | 28 | €29,812 | €29,812 | = | 0.0% |
| Current assets | 29/58 | €137,853 | €154,939 | +€17,086 | +12.4% |
| Stocks and contracts in progress | 3 | €112,600 | €100,300 | -€12,300 | -10.9% |
| Stocks | 30/36 | €112,600 | €100,300 | -€12,300 | -10.9% |
| Amounts receivable within one year | 40/41 | €5,678 | €34,012 | +€28,334 | +499% |
| Trade receivables | 40 | €2,904 | €32,752 | +€29,848 | +1,028% |
| Other amounts receivable | 41 | €2,774 | €1,260 | -€1,514 | -54.6% |
| Cash at bank and in hand | 54/58 | €19,575 | €20,627 | +€1,052 | +5.4% |
| Total equity and liabilities | 10/49 | €369,410 | €384,941 | +€15,530 | +4.2% |
| Equity | 10/15 | -€480,876 | -€477,326 | +€3,550 | +0.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€501,336 | -€497,786 | +€3,550 | +0.7% |
| Amounts payable | 17/49 | €850,286 | €862,266 | +€11,980 | +1.4% |
| Amounts payable within one year | 42/48 | €850,286 | €862,266 | +€11,980 | +1.4% |
| Trade debts | 44 | €791 | €4,743 | +€3,952 | +500% |
| Suppliers | 440/4 | €791 | €4,743 | +€3,952 | +500% |
| Taxes, remuneration and social security | 45 | - | €8,389 | +€8,389 | |
| Taxes | 450/3 | - | €8,389 | +€8,389 | |
| Other amounts payable | 47/48 | €849,496 | €849,135 | -€361 | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,503 | €3,957 | -€14,546 | -78.6% |
| Other operating charges | 640/8 | €960 | €724 | -€235 | -24.5% |
| Gross operating margin | 9900 | -€137,817 | €8,299 | +€146,116 | |
| Operating profit (loss) | 9901 | -€157,280 | €3,618 | +€160,897 | |
| Financial income | 75/76B | €8 | - | -€8 | |
| Recurring financial income | 75 | €8 | - | -€8 | |
| Non-recurring financial income | 76B | €8 | - | -€8 | |
| Financial charges | 65/66B | €0 | €68 | +€68 | +112,517% |
| Recurring financial charges | 65 | €0 | €68 | +€68 | +112,517% |
| Non-recurring financial charges | 66B | €0 | €68 | +€68 | +112,517% |
| Profit (loss) for the period before taxes | 9903 | -€157,272 | €3,550 | +€160,822 | |
| Profit (loss) for the period | 9904 | -€157,272 | €3,550 | +€160,822 | |
| Profit (loss) for the period to be appropriated | 9905 | -€157,272 | €3,550 | +€160,822 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.