Gentle Grip: 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.
Gentle Grip
Largest movements
- Receivables within one year +€20,731
up €20,731 (+335%), from €6,186 to €26,917
of which Trade receivables: +€21,849
- Tangible fixed assets -€4,736
down €4,736 (-6.5%), from €73,200 to €68,464
of which Furniture and vehicles: -€7,665
- Cash +€2,910
up €2,910 (+6.7%), from €43,484 to €46,394
mainly Other debts (+€40,289) and Depreciation (+€32,369)
- Other debts +€40,289
up €40,289 (+77.2%), from €52,180 to €92,469
- Profit (loss) carried forward -€14,573
down €14,573 (-41.2%), from €35,415 to €20,842
- Debts after one year -€5,376
down €5,376 (-59.1%), from €9,090 to €3,714
- Gross operating margin +€13,204
up €13,204 (+26.6%), from €49,710 to €62,913
- Taxes +€2,099
up €2,099 (+77.4%), from €2,712 to €4,811
- Financial charges +€1,555
up €1,555 (+77.2%), from €2,013 to €3,568
- Depreciation +€1,127
up €1,127 (+3.6%), from €31,241 to €32,369
- Other operating charges +€714
up €714 (+110%), from €650 to €1,364
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 | €125,109 | €144,966 | +€19,857 | +15.9% |
| Fixed assets | 21/28 | €73,700 | €68,964 | -€4,736 | -6.4% |
| Tangible fixed assets | 22/27 | €73,200 | €68,464 | -€4,736 | -6.5% |
| Plant, machinery and equipment | 23 | €63,422 | €66,352 | +€2,929 | +4.6% |
| Furniture and vehicles | 24 | €9,778 | €2,113 | -€7,665 | -78.4% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €51,409 | €76,002 | +€24,593 | +47.8% |
| Amounts receivable within one year | 40/41 | €6,186 | €26,917 | +€20,731 | +335% |
| Trade receivables | 40 | €3,897 | €25,746 | +€21,849 | +561% |
| Other amounts receivable | 41 | €2,289 | €1,170 | -€1,118 | -48.9% |
| Cash at bank and in hand | 54/58 | €43,484 | €46,394 | +€2,910 | +6.7% |
| Deferred charges and accrued income | 490/1 | €1,738 | €2,691 | +€952 | +54.8% |
| Total equity and liabilities | 10/49 | €125,109 | €144,966 | +€19,857 | +15.9% |
| Equity | 10/15 | €38,915 | €24,342 | -€14,573 | -37.4% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,415 | €20,842 | -€14,573 | -41.2% |
| Amounts payable | 17/49 | €86,194 | €120,624 | +€34,430 | +39.9% |
| Amounts payable after more than one year | 17 | €9,090 | €3,714 | -€5,376 | -59.1% |
| Financial debts | 170/4 | €9,090 | €3,714 | -€5,376 | -59.1% |
| Amounts payable within one year | 42/48 | €75,945 | €115,887 | +€39,942 | +52.6% |
| Current portion of amounts payable after more than one year | 42 | €5,150 | €5,376 | +€226 | +4.4% |
| Trade debts | 44 | €1,444 | €1,775 | +€331 | +22.9% |
| Suppliers | 440/4 | €1,444 | €1,775 | +€331 | +22.9% |
| Taxes, remuneration and social security | 45 | €17,170 | €16,267 | -€903 | -5.3% |
| Taxes | 450/3 | €17,170 | €16,267 | -€903 | -5.3% |
| Other amounts payable | 47/48 | €52,180 | €92,469 | +€40,289 | +77.2% |
| Accrued charges and deferred income | 492/3 | €1,159 | €1,024 | -€136 | -11.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,241 | €32,369 | +€1,127 | +3.6% |
| Other operating charges | 640/8 | €650 | €1,364 | +€714 | +110% |
| Gross operating margin | 9900 | €49,710 | €62,913 | +€13,204 | +26.6% |
| Operating profit (loss) | 9901 | €17,818 | €29,181 | +€11,362 | +63.8% |
| Financial income | 75/76B | €27 | €40 | +€13 | +46.2% |
| Recurring financial income | 75 | €27 | €40 | +€13 | +46.2% |
| Financial charges | 65/66B | €2,013 | €3,568 | +€1,555 | +77.2% |
| Recurring financial charges | 65 | €2,013 | €3,568 | +€1,555 | +77.2% |
| Profit (loss) for the period before taxes | 9903 | €15,833 | €25,653 | +€9,820 | +62.0% |
| Income taxes | 67/77 | €2,712 | €4,811 | +€2,099 | +77.4% |
| Profit (loss) for the period | 9904 | €13,121 | €20,842 | +€7,721 | +58.8% |
| Profit (loss) for the period to be appropriated | 9905 | €13,121 | €20,842 | +€7,721 | +58.8% |
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 18 October 2026 via checked.be.