DE GRATIE INFORMATICS: 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 GRATIE INFORMATICS
Largest movements
- Cash +€57,746
up €57,746 (+67.3%), from €85,764 to €143,510
mainly Net result for the year (+€34,719) and Depreciation (+€17,161)
- Tangible fixed assets -€16,996
down €16,996 (-4.9%), from €343,453 to €326,457
of which Land and buildings: -€13,272
- Profit (loss) carried forward +€34,719
up €34,719 (+11.6%), from €298,543 to €333,262
- Other debts +€5,944
up €5,944 (+52.9%), from €11,245 to €17,189
- Taxes +€4,496
up €4,496 (+46.9%), from €9,581 to €14,077
- Gross operating margin +€3,271
up €3,271 (+4.9%), from €66,762 to €70,033
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 | €442,341 | €483,099 | +€40,758 | +9.2% |
| Fixed assets | 21/28 | €343,858 | €326,862 | -€16,996 | -4.9% |
| Tangible fixed assets | 22/27 | €343,453 | €326,457 | -€16,996 | -4.9% |
| Land and buildings | 22 | €279,308 | €266,036 | -€13,272 | -4.8% |
| Plant, machinery and equipment | 23 | €47,424 | €44,679 | -€2,745 | -5.8% |
| Furniture and vehicles | 24 | €16,721 | €15,742 | -€980 | -5.9% |
| Financial fixed assets | 28 | €405 | €405 | = | 0.0% |
| Current assets | 29/58 | €98,483 | €156,238 | +€57,754 | +58.6% |
| Amounts receivable within one year | 40/41 | €9,569 | €9,403 | -€167 | -1.7% |
| Trade receivables | 40 | €9,569 | €9,403 | -€167 | -1.7% |
| Cash at bank and in hand | 54/58 | €85,764 | €143,510 | +€57,746 | +67.3% |
| Deferred charges and accrued income | 490/1 | €3,150 | €3,325 | +€175 | +5.6% |
| Total equity and liabilities | 10/49 | €442,341 | €483,099 | +€40,758 | +9.2% |
| Equity | 10/15 | €318,994 | €353,714 | +€34,719 | +10.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €298,543 | €333,262 | +€34,719 | +11.6% |
| Provisions and deferred taxes | 16 | €82,422 | €82,422 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €82,422 | €82,422 | = | 0.0% |
| Pensions and similar obligations | 160 | €82,422 | €82,422 | = | 0.0% |
| Amounts payable | 17/49 | €40,924 | €46,964 | +€6,039 | +14.8% |
| Amounts payable within one year | 42/48 | €40,924 | €46,964 | +€6,039 | +14.8% |
| Trade debts | 44 | €5,740 | €2,341 | -€3,399 | -59.2% |
| Suppliers | 440/4 | €5,740 | €2,341 | -€3,399 | -59.2% |
| Taxes, remuneration and social security | 45 | €23,939 | €27,433 | +€3,494 | +14.6% |
| Taxes | 450/3 | €23,939 | €27,433 | +€3,494 | +14.6% |
| Other amounts payable | 47/48 | €11,245 | €17,189 | +€5,944 | +52.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,845 | €17,161 | +€316 | +1.9% |
| Other operating charges | 640/8 | €3,949 | €4,004 | +€55 | +1.4% |
| Non-recurring operating charges | 66A | €15,000 | - | -€15,000 | |
| Gross operating margin | 9900 | €66,762 | €70,033 | +€3,271 | +4.9% |
| Operating profit (loss) | 9901 | €30,968 | €48,868 | +€17,900 | +57.8% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €103 | €72 | -€31 | -30.2% |
| Recurring financial charges | 65 | €103 | €72 | -€31 | -30.2% |
| Profit (loss) for the period before taxes | 9903 | €30,865 | €48,796 | +€17,932 | +58.1% |
| Income taxes | 67/77 | €9,581 | €14,077 | +€4,496 | +46.9% |
| Profit (loss) for the period | 9904 | €21,284 | €34,719 | +€13,436 | +63.1% |
| Profit (loss) for the period to be appropriated | 9905 | €21,284 | €34,719 | +€13,436 | +63.1% |
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 24 October 2026 via checked.be.