DE GRILL: 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 GRILL
Largest movements
- Cash +€51,360
up €51,360 (+166%), from €30,957 to €82,317
mainly Other debts (+€59,798) and Net result for the year (+€39,454)
- Tangible fixed assets +€49,262
up €49,262 (+92.9%), from €53,001 to €102,263
of which Furniture and vehicles: +€60,770
- Stocks and contracts -€5,486
no longer reported in 2025 (was €5,486)
- Deferred charges and accrued income -€3,017
down €3,017 (-88.8%), from €3,396 to €379
- Other debts +€59,798
up €59,798 (+940%), from €6,359 to €66,158
- Reserves +€39,000
new in 2025: €39,000
- Tax, wage and social debts -€9,530
down €9,530 (-40.1%), from €23,777 to €14,247
- Trade debts +€2,783
up €2,783 (+20.7%), from €13,476 to €16,259
- Gross operating margin +€21,802
up €21,802 (+36.5%), from €59,684 to €81,486
- Depreciation +€6,982
up €6,982 (+50.8%), from €13,756 to €20,738
- Taxes -€4,449
down €4,449 (-18.6%), from €23,920 to €19,471
- Other operating charges -€2,324
down €2,324 (-70.7%), from €3,289 to €965
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 | €92,840 | €185,345 | +€92,505 | +99.6% |
| Fixed assets | 21/28 | €53,001 | €102,263 | +€49,262 | +92.9% |
| Tangible fixed assets | 22/27 | €53,001 | €102,263 | +€49,262 | +92.9% |
| Land and buildings | 22 | €48,336 | €40,280 | -€8,056 | -16.7% |
| Plant, machinery and equipment | 23 | €3,452 | - | -€3,452 | |
| Furniture and vehicles | 24 | €1,213 | €61,984 | +€60,770 | +5,008% |
| Current assets | 29/58 | €39,839 | €83,082 | +€43,243 | +109% |
| Stocks and contracts in progress | 3 | €5,486 | - | -€5,486 | |
| Stocks | 30/36 | €5,486 | - | -€5,486 | |
| Amounts receivable within one year | 40/41 | - | €385 | +€385 | |
| Trade receivables | 40 | - | €385 | +€385 | |
| Cash at bank and in hand | 54/58 | €30,957 | €82,317 | +€51,360 | +166% |
| Deferred charges and accrued income | 490/1 | €3,396 | €379 | -€3,017 | -88.8% |
| Total equity and liabilities | 10/49 | €92,840 | €185,345 | +€92,505 | +99.6% |
| Equity | 10/15 | €49,228 | €88,682 | +€39,454 | +80.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | - | €39,000 | +€39,000 | |
| Distributable reserves | 133 | - | €39,000 | +€39,000 | |
| Profit (loss) carried forward | 14 | €44,228 | €44,682 | +€454 | +1.0% |
| Amounts payable | 17/49 | €43,613 | €96,664 | +€53,051 | +122% |
| Amounts payable within one year | 42/48 | €43,613 | €96,664 | +€53,051 | +122% |
| Trade debts | 44 | €13,476 | €16,259 | +€2,783 | +20.7% |
| Suppliers | 440/4 | €13,476 | €16,259 | +€2,783 | +20.7% |
| Taxes, remuneration and social security | 45 | €23,777 | €14,247 | -€9,530 | -40.1% |
| Taxes | 450/3 | €23,777 | €14,247 | -€9,530 | -40.1% |
| Other amounts payable | 47/48 | €6,359 | €66,158 | +€59,798 | +940% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,756 | €20,738 | +€6,982 | +50.8% |
| Other operating charges | 640/8 | €3,289 | €965 | -€2,324 | -70.7% |
| Gross operating margin | 9900 | €59,684 | €81,486 | +€21,802 | +36.5% |
| Operating profit (loss) | 9901 | €42,638 | €59,783 | +€17,145 | +40.2% |
| Financial charges | 65/66B | €1,059 | €858 | -€202 | -19.0% |
| Recurring financial charges | 65 | €1,059 | €858 | -€202 | -19.0% |
| Profit (loss) for the period before taxes | 9903 | €41,579 | €58,925 | +€17,346 | +41.7% |
| Income taxes | 67/77 | €23,920 | €19,471 | -€4,449 | -18.6% |
| Profit (loss) for the period | 9904 | €17,659 | €39,454 | +€21,795 | +123% |
| Profit (loss) for the period to be appropriated | 9905 | €17,659 | €39,454 | +€21,795 | +123% |
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 15 October 2026 via checked.be.