Ferronnerie GRAVITZ: 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.
Ferronnerie GRAVITZ
Largest movements
- Receivables within one year -€36,113
down €36,113 (-48.9%), from €73,921 to €37,808
of which Trade receivables: -€41,286
- Tangible fixed assets -€8,840
down €8,840 (-16.8%), from €52,683 to €43,843
- Deferred charges and accrued income -€2,192
down €2,192 (-48.5%), from €4,519 to €2,327
- Trade debts -€54,196
down €54,196 (-89.2%), from €60,743 to €6,547
- Profit (loss) carried forward +€44,079
up €44,079 (+4.2%), from -€1.0m to -€999,261
- Other debts -€15,311
down €15,311 (-88.5%), from €17,303 to €1,992
- Debts after one year -€14,085
down €14,085 (-41.1%), from €34,240 to €20,155
- Tax, wage and social debts -€7,262
down €7,262 (-76.3%), from €9,517 to €2,256
of which Taxes: -€4,066
- Gross operating margin +€23,111
up €23,111 (+30.0%), from €77,129 to €100,239
- Staff costs -€7,463
down €7,463 (-15.3%), from €48,810 to €41,348
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 | €156,258 | €110,052 | -€46,206 | -29.6% |
| Fixed assets | 21/28 | €53,625 | €44,785 | -€8,840 | -16.5% |
| Tangible fixed assets | 22/27 | €52,683 | €43,843 | -€8,840 | -16.8% |
| Land and buildings | 22 | €52,683 | €43,843 | -€8,840 | -16.8% |
| Financial fixed assets | 28 | €942 | €942 | = | 0.0% |
| Current assets | 29/58 | €102,633 | €65,267 | -€37,366 | -36.4% |
| Stocks and contracts in progress | 3 | €8,300 | €7,800 | -€500 | -6.0% |
| Stocks | 30/36 | €8,300 | €7,800 | -€500 | -6.0% |
| Amounts receivable within one year | 40/41 | €73,921 | €37,808 | -€36,113 | -48.9% |
| Trade receivables | 40 | €73,920 | €32,634 | -€41,286 | -55.9% |
| Other amounts receivable | 41 | €1 | €5,174 | +€5,173 | +410,565% |
| Cash at bank and in hand | 54/58 | €15,893 | €17,332 | +€1,439 | +9.1% |
| Deferred charges and accrued income | 490/1 | €4,519 | €2,327 | -€2,192 | -48.5% |
| Total equity and liabilities | 10/49 | €156,258 | €110,052 | -€46,206 | -29.6% |
| Equity | 10/15 | -€979,101 | -€935,022 | +€44,079 | +4.5% |
| Contributions | 10/11 | €20,451 | €20,451 | = | 0.0% |
| Contributions outside capital | 11 | €20,451 | €20,451 | = | 0.0% |
| Other | 1109/19 | €20,451 | €20,451 | = | 0.0% |
| Reserves | 13 | €43,788 | €43,788 | = | 0.0% |
| Tax-exempt reserves | 132 | €13,232 | €13,232 | = | 0.0% |
| Distributable reserves | 133 | €30,556 | €30,556 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,043,340 | -€999,261 | +€44,079 | +4.2% |
| Provisions and deferred taxes | 16 | €1,000,000 | €1,000,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €1,000,000 | €1,000,000 | = | 0.0% |
| Other liabilities and charges | 164/5 | €1,000,000 | €1,000,000 | = | 0.0% |
| Amounts payable | 17/49 | €135,359 | €45,074 | -€90,285 | -66.7% |
| Amounts payable after more than one year | 17 | €34,240 | €20,155 | -€14,085 | -41.1% |
| Financial debts | 170/4 | €34,240 | €20,155 | -€14,085 | -41.1% |
| Amounts payable within one year | 42/48 | €101,119 | €24,919 | -€76,200 | -75.4% |
| Current portion of amounts payable after more than one year | 42 | €13,556 | €14,124 | +€568 | +4.2% |
| Trade debts | 44 | €60,743 | €6,547 | -€54,196 | -89.2% |
| Suppliers | 440/4 | €60,743 | €6,547 | -€54,196 | -89.2% |
| Taxes, remuneration and social security | 45 | €9,517 | €2,256 | -€7,262 | -76.3% |
| Taxes | 450/3 | €6,322 | €2,256 | -€4,066 | -64.3% |
| Remuneration and social security | 454/9 | €3,196 | - | -€3,196 | |
| Other amounts payable | 47/48 | €17,303 | €1,992 | -€15,311 | -88.5% |
| Remuneration, social security and pensions | 62 | €48,810 | €41,348 | -€7,463 | -15.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,840 | €8,840 | = | 0.0% |
| Other operating charges | 640/8 | €4,161 | €3,769 | -€391 | -9.4% |
| Gross operating margin | 9900 | €77,129 | €100,239 | +€23,111 | +30.0% |
| Operating profit (loss) | 9901 | €15,317 | €46,282 | +€30,965 | +202% |
| Financial income | 75/76B | €63 | €218 | +€155 | +247% |
| Recurring financial income | 75 | €63 | €218 | +€155 | +247% |
| Financial charges | 65/66B | €2,732 | €2,421 | -€311 | -11.4% |
| Recurring financial charges | 65 | €2,732 | €2,421 | -€311 | -11.4% |
| Profit (loss) for the period before taxes | 9903 | €12,648 | €44,079 | +€31,431 | +248% |
| Profit (loss) for the period | 9904 | €12,648 | €44,079 | +€31,431 | +248% |
| Profit (loss) for the period to be appropriated | 9905 | €12,648 | €44,079 | +€31,431 | +248% |
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 22 October 2026 via checked.be.