DE GRIM CONSULTING: 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 GRIM CONSULTING
Largest movements
- Tangible fixed assets +€66,086
up €66,086 (+27.9%), from €236,742 to €302,828
of which Land and buildings: +€71,522
- Receivables within one year -€55,739
down €55,739 (-61.1%), from €91,204 to €35,465
of which Other amounts receivable: -€73,264
- Receivables after one year -€44,145
down €44,145 (-100%), from €44,145 to €0
- Cash -€25,190
down €25,190 (-73.8%), from €34,136 to €8,946
mainly Contributions, distributions and other (-€112,256) and Investment in fixed assets (net) (-€92,926)
- Current investments -€7,318
down €7,318 (-10.0%), from €73,185 to €65,867
- Reserves -€90,532
down €90,532 (-31.0%), from €292,239 to €201,707
of which Distributable reserves: -€87,341
- Debts after one year +€64,808
up €64,808 (+48.9%), from €132,505 to €197,313
- Other debts -€29,612
down €29,612 (-84.4%), from €35,101 to €5,489
- Tax, wage and social debts -€11,588
down €11,588 (-76.9%), from €15,067 to €3,480
- Depreciation +€12,434
up €12,434 (+86.3%), from €14,405 to €26,840
- Gross operating margin -€12,011
down €12,011 (-17.9%), from €67,173 to €55,162
- Taxes -€7,890
down €7,890 (-48.3%), from €16,350 to €8,461
- Other operating charges +€2,129
up €2,129 (+135%), from €1,573 to €3,702
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 | €487,745 | €419,649 | -€68,096 | -14.0% |
| Fixed assets | 21/28 | €236,742 | €302,828 | +€66,086 | +27.9% |
| Tangible fixed assets | 22/27 | €236,742 | €302,828 | +€66,086 | +27.9% |
| Land and buildings | 22 | €215,653 | €287,175 | +€71,522 | +33.2% |
| Plant, machinery and equipment | 23 | €8,281 | €6,909 | -€1,371 | -16.6% |
| Furniture and vehicles | 24 | €12,808 | €8,744 | -€4,064 | -31.7% |
| Current assets | 29/58 | €251,004 | €116,821 | -€134,182 | -53.5% |
| Amounts receivable after more than one year | 29 | €44,145 | €0 | -€44,145 | -100% |
| Other amounts receivable | 291 | €44,145 | €0 | -€44,145 | -100% |
| Amounts receivable within one year | 40/41 | €91,204 | €35,465 | -€55,739 | -61.1% |
| Trade receivables | 40 | €12,100 | €29,625 | +€17,525 | +145% |
| Other amounts receivable | 41 | €79,104 | €5,840 | -€73,264 | -92.6% |
| Current investments | 50/53 | €73,185 | €65,867 | -€7,318 | -10.0% |
| Cash at bank and in hand | 54/58 | €34,136 | €8,946 | -€25,190 | -73.8% |
| Deferred charges and accrued income | 490/1 | €8,334 | €6,543 | -€1,791 | -21.5% |
| Total equity and liabilities | 10/49 | €487,745 | €419,649 | -€68,096 | -14.0% |
| Equity | 10/15 | €292,339 | €201,807 | -€90,532 | -31.0% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €292,239 | €201,707 | -€90,532 | -31.0% |
| Non-distributable reserves | 130/1 | €3,191 | €0 | -€3,191 | -100% |
| Reserves not available under the articles | 1311 | €3,191 | €0 | -€3,191 | -100% |
| Distributable reserves | 133 | €289,048 | €201,707 | -€87,341 | -30.2% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €195,407 | €217,843 | +€22,436 | +11.5% |
| Amounts payable after more than one year | 17 | €132,505 | €197,313 | +€64,808 | +48.9% |
| Financial debts | 170/4 | €132,505 | €197,313 | +€64,808 | +48.9% |
| Amounts payable within one year | 42/48 | €62,902 | €20,420 | -€42,482 | -67.5% |
| Current portion of amounts payable after more than one year | 42 | €9,991 | €10,192 | +€201 | +2.0% |
| Trade debts | 44 | €2,742 | €1,259 | -€1,483 | -54.1% |
| Suppliers | 440/4 | €2,742 | €1,259 | -€1,483 | -54.1% |
| Taxes, remuneration and social security | 45 | €15,067 | €3,480 | -€11,588 | -76.9% |
| Taxes | 450/3 | €15,067 | €3,480 | -€11,588 | -76.9% |
| Other amounts payable | 47/48 | €35,101 | €5,489 | -€29,612 | -84.4% |
| Accrued charges and deferred income | 492/3 | - | €110 | +€110 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,405 | €26,840 | +€12,434 | +86.3% |
| Other operating charges | 640/8 | €1,573 | €3,702 | +€2,129 | +135% |
| Gross operating margin | 9900 | €67,173 | €55,162 | -€12,011 | -17.9% |
| Operating profit (loss) | 9901 | €51,194 | €24,620 | -€26,574 | -51.9% |
| Financial income | 75/76B | €8,127 | €8,568 | +€442 | +5.4% |
| Recurring financial income | 75 | €8,127 | €8,568 | +€442 | +5.4% |
| Financial charges | 65/66B | €2,468 | €3,004 | +€536 | +21.7% |
| Recurring financial charges | 65 | €2,468 | €3,004 | +€536 | +21.7% |
| Profit (loss) for the period before taxes | 9903 | €56,853 | €30,184 | -€26,668 | -46.9% |
| Income taxes | 67/77 | €16,350 | €8,461 | -€7,890 | -48.3% |
| Profit (loss) for the period | 9904 | €40,503 | €21,724 | -€18,779 | -46.4% |
| Profit (loss) for the period to be appropriated | 9905 | €40,503 | €21,724 | -€18,779 | -46.4% |
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 31 October 2026 via checked.be.