DE GRUIJTER: 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 GRUIJTER
Largest movements
- Tangible fixed assets -€42,468
down €42,468 (-9.6%), from €442,439 to €399,971
- Receivables within one year -€7,695
down €7,695 (-14.1%), from €54,576 to €46,881
of which Other amounts receivable: -€9,255
- Cash -€6,698
down €6,698 (-60.6%), from €11,055 to €4,357
mainly Net result for the year (-€34,965) and Trade debts (-€16,106)
- Profit (loss) carried forward -€34,965
down €34,965 (-19.3%), from -€181,094 to -€216,059
- Trade debts -€16,106
down €16,106 (-67.7%), from €23,794 to €7,688
- Gross operating margin -€9,567
down €9,567 (-21.0%), from €45,470 to €35,903
- Depreciation +€3,012
up €3,012 (+6.7%), from €44,634 to €47,646
- Other operating charges +€1,474
up €1,474 (+45.4%), from €3,248 to €4,722
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 | €617,897 | €562,377 | -€55,520 | -9.0% |
| Fixed assets | 21/28 | €443,539 | €403,360 | -€40,180 | -9.1% |
| Intangible fixed assets | 21 | - | €2,289 | +€2,289 | |
| Tangible fixed assets | 22/27 | €442,439 | €399,971 | -€42,468 | -9.6% |
| Land and buildings | 22 | €280,612 | €261,374 | -€19,238 | -6.9% |
| Plant, machinery and equipment | 23 | €153,053 | €131,972 | -€21,081 | -13.8% |
| Furniture and vehicles | 24 | €8,774 | €6,625 | -€2,149 | -24.5% |
| Financial fixed assets | 28 | €1,100 | €1,100 | = | 0.0% |
| Current assets | 29/58 | €174,357 | €159,017 | -€15,340 | -8.8% |
| Amounts receivable after more than one year | 29 | €107,780 | €107,780 | = | 0.0% |
| Other amounts receivable | 291 | €107,780 | €107,780 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €54,576 | €46,881 | -€7,695 | -14.1% |
| Trade receivables | 40 | €26,406 | €27,966 | +€1,560 | +5.9% |
| Other amounts receivable | 41 | €28,170 | €18,915 | -€9,255 | -32.9% |
| Cash at bank and in hand | 54/58 | €11,055 | €4,357 | -€6,698 | -60.6% |
| Deferred charges and accrued income | 490/1 | €947 | - | -€947 | |
| Total equity and liabilities | 10/49 | €617,897 | €562,377 | -€55,520 | -9.0% |
| Equity | 10/15 | -€162,494 | -€197,459 | -€34,965 | -21.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€181,094 | -€216,059 | -€34,965 | -19.3% |
| Amounts payable | 17/49 | €780,390 | €759,836 | -€20,554 | -2.6% |
| Amounts payable after more than one year | 17 | €750,000 | €750,000 | = | 0.0% |
| Financial debts | 170/4 | €750,000 | €750,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €25,819 | €8,264 | -€17,555 | -68.0% |
| Trade debts | 44 | €23,794 | €7,688 | -€16,106 | -67.7% |
| Suppliers | 440/4 | €23,794 | €7,688 | -€16,106 | -67.7% |
| Taxes, remuneration and social security | 45 | €2,025 | €575 | -€1,450 | -71.6% |
| Taxes | 450/3 | €2,025 | €575 | -€1,450 | -71.6% |
| Accrued charges and deferred income | 492/3 | €4,571 | €1,572 | -€2,999 | -65.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,634 | €47,646 | +€3,012 | +6.7% |
| Other operating charges | 640/8 | €3,248 | €4,722 | +€1,474 | +45.4% |
| Gross operating margin | 9900 | €45,470 | €35,903 | -€9,567 | -21.0% |
| Operating profit (loss) | 9901 | -€2,412 | -€16,466 | -€14,054 | -583% |
| Financial income | 75/76B | €3,999 | €4,196 | +€198 | +4.9% |
| Recurring financial income | 75 | €3,999 | €4,196 | +€198 | +4.9% |
| Financial charges | 65/66B | €22,019 | €22,398 | +€379 | +1.7% |
| Recurring financial charges | 65 | €22,019 | €22,398 | +€379 | +1.7% |
| Profit (loss) for the period before taxes | 9903 | -€20,432 | -€34,667 | -€14,235 | -69.7% |
| Income taxes | 67/77 | €305 | €298 | -€7 | -2.2% |
| Profit (loss) for the period | 9904 | -€20,737 | -€34,965 | -€14,228 | -68.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,737 | -€34,965 | -€14,228 | -68.6% |
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 17 October 2026 via checked.be.