G'RONIMO CONCEPT: what changed
Two fiscal 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.
G'RONIMO CONCEPT
Largest movements
- Cash +€13,798
up €13,798 (+53.9%), from €25,613 to €39,411
mainly Net result for the year (+€8,064) and Depreciation (+€5,573)
- Tangible fixed assets -€7,741
down €7,741 (-36.3%), from €21,324 to €13,583
of which Furniture and vehicles: -€7,781
- Receivables within one year +€2,655
up €2,655 (+14.4%), from €18,460 to €21,115
of which Trade receivables: +€2,239
- Reserves +€8,064
up €8,064 (+1612.7%), from €500 to €8,564
of which Distributable reserves: +€8,064
- Gross operating margin -€11,879
down €11,879 (-41.0%), from €28,955 to €17,076
- Depreciation -€5,285
down €5,285 (-48.7%), from €10,859 to €5,573
- Taxes -€780
down €780 (-21.3%), from €3,655 to €2,875
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.
Cash bridge derived
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 | €68,159 | €76,118 | +€7,959 | +11.7% |
| Formation expenses | 20 | €421 | - | -€421 | |
| Fixed assets | 21/28 | €21,324 | €13,583 | -€7,741 | -36.3% |
| Tangible fixed assets | 22/27 | €21,324 | €13,583 | -€7,741 | -36.3% |
| Plant, machinery and equipment | 23 | €10,545 | €10,922 | +€376 | +3.6% |
| Furniture and vehicles | 24 | €7,781 | - | -€7,781 | |
| Other tangible fixed assets | 26 | €2,998 | €2,662 | -€337 | -11.2% |
| Current assets | 29/58 | €46,414 | €62,535 | +€16,121 | +34.7% |
| Stocks and contracts in progress | 3 | €1,328 | €1,146 | -€182 | -13.7% |
| Stocks | 30/36 | €1,328 | €1,146 | -€182 | -13.7% |
| Amounts receivable within one year | 40/41 | €18,460 | €21,115 | +€2,655 | +14.4% |
| Trade receivables | 40 | €16,432 | €18,671 | +€2,239 | +13.6% |
| Other amounts receivable | 41 | €2,028 | €2,443 | +€416 | +20.5% |
| Cash at bank and in hand | 54/58 | €25,613 | €39,411 | +€13,798 | +53.9% |
| Deferred charges and accrued income | 490/1 | €1,013 | €863 | -€150 | -14.8% |
| Total equity and liabilities | 10/49 | €68,159 | €76,118 | +€7,959 | +11.7% |
| Equity | 10/15 | €65,322 | €73,385 | +€8,064 | +12.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €500 | €8,564 | +€8,064 | +1612.7% |
| Non-distributable reserves | 130/1 | €500 | €500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €500 | €500 | = | 0.0% |
| Distributable reserves | 133 | - | €8,064 | +€8,064 | |
| Profit (loss) carried forward | 14 | €59,822 | €59,822 | = | 0.0% |
| Amounts payable | 17/49 | €2,837 | €2,733 | -€104 | -3.7% |
| Amounts payable within one year | 42/48 | €2,837 | €2,733 | -€104 | -3.7% |
| Trade debts | 44 | €216 | €531 | +€315 | +145.5% |
| Suppliers | 440/4 | €216 | €531 | +€315 | +145.5% |
| Taxes, remuneration and social security | 45 | €2,109 | €1,683 | -€426 | -20.2% |
| Taxes | 450/3 | €2,109 | €1,683 | -€426 | -20.2% |
| Other amounts payable | 47/48 | €513 | €520 | +€7 | +1.4% |
| Non-recurring operating income | 76A | - | €719 | +€719 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,859 | €5,573 | -€5,285 | -48.7% |
| Other operating charges | 640/8 | €495 | €506 | +€11 | +2.3% |
| Gross operating margin | 9900 | €28,955 | €17,076 | -€11,879 | -41.0% |
| Operating profit (loss) | 9901 | €17,602 | €10,997 | -€6,605 | -37.5% |
| Financial income | 75/76B | €0 | €0 | -€0 | -70.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -70.0% |
| Financial charges | 65/66B | €213 | €59 | -€154 | -72.5% |
| Recurring financial charges | 65 | €213 | €59 | -€154 | -72.5% |
| Profit (loss) for the period before taxes | 9903 | €17,389 | €10,938 | -€6,451 | -37.1% |
| Income taxes | 67/77 | €3,655 | €2,875 | -€780 | -21.3% |
| Profit (loss) for the period | 9904 | €13,735 | €8,064 | -€5,671 | -41.3% |
| Profit (loss) for the period to be appropriated | 9905 | €13,735 | €8,064 | -€5,671 | -41.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.