GRABCZAN LIDIA: 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.
GRABCZAN LIDIA
Largest movements
- Cash +€111,871
up €111,871 (+33.6%), from €332,534 to €444,405
mainly Net result for the year (+€93,373) and Other debts (+€37,543)
- Reserves +€64,373
up €64,373 (+27.9%), from €230,462 to €294,835
of which Distributable reserves: +€64,373
- Other debts +€37,543
new in 2025: €37,543
- Tax, wage and social debts +€9,855
up €9,855 (+296%), from €3,328 to €13,183
of which Taxes: +€10,302
- Gross operating margin +€51,043
up €51,043 (+63.1%), from €80,907 to €131,950
- Taxes +€16,731
up €16,731 (+79.2%), from €21,120 to €37,852
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 | €348,088 | €459,842 | +€111,754 | +32.1% |
| Fixed assets | 21/28 | €2,771 | €1,823 | -€948 | -34.2% |
| Tangible fixed assets | 22/27 | €2,771 | €1,823 | -€948 | -34.2% |
| Furniture and vehicles | 24 | €2,771 | €1,823 | -€948 | -34.2% |
| Current assets | 29/58 | €345,318 | €458,019 | +€112,701 | +32.6% |
| Amounts receivable within one year | 40/41 | €7,091 | €7,091 | = | 0.0% |
| Other amounts receivable | 41 | €7,091 | €7,091 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €332,534 | €444,405 | +€111,871 | +33.6% |
| Deferred charges and accrued income | 490/1 | €5,693 | €6,523 | +€830 | +14.6% |
| Total equity and liabilities | 10/49 | €348,088 | €459,842 | +€111,754 | +32.1% |
| Equity | 10/15 | €342,573 | €406,946 | +€64,373 | +18.8% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €230,462 | €294,835 | +€64,373 | +27.9% |
| Non-distributable reserves | 130/1 | €6,328 | €6,328 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,328 | €6,328 | = | 0.0% |
| Distributable reserves | 133 | €224,134 | €288,507 | +€64,373 | +28.7% |
| Profit (loss) carried forward | 14 | €93,561 | €93,561 | = | 0.0% |
| Amounts payable | 17/49 | €5,515 | €52,896 | +€47,381 | +859% |
| Amounts payable within one year | 42/48 | €5,515 | €52,896 | +€47,381 | +859% |
| Trade debts | 44 | €2,187 | €2,169 | -€18 | -0.8% |
| Suppliers | 440/4 | €2,187 | €2,169 | -€18 | -0.8% |
| Taxes, remuneration and social security | 45 | €3,328 | €13,183 | +€9,855 | +296% |
| Taxes | 450/3 | - | €10,302 | +€10,302 | |
| Remuneration and social security | 454/9 | €3,328 | €2,882 | -€447 | -13.4% |
| Other amounts payable | 47/48 | - | €37,543 | +€37,543 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €73 | €948 | +€875 | +1,207% |
| Other operating charges | 640/8 | €415 | €424 | +€9 | +2.1% |
| Gross operating margin | 9900 | €80,907 | €131,950 | +€51,043 | +63.1% |
| Operating profit (loss) | 9901 | €80,419 | €130,579 | +€50,159 | +62.4% |
| Financial income | 75/76B | €449 | €796 | +€347 | +77.4% |
| Recurring financial income | 75 | €449 | €796 | +€347 | +77.4% |
| Financial charges | 65/66B | €135 | €150 | +€15 | +11.1% |
| Recurring financial charges | 65 | €135 | €150 | +€15 | +11.1% |
| Profit (loss) for the period before taxes | 9903 | €80,733 | €131,225 | +€50,492 | +62.5% |
| Income taxes | 67/77 | €21,120 | €37,852 | +€16,731 | +79.2% |
| Profit (loss) for the period | 9904 | €59,613 | €93,373 | +€33,760 | +56.6% |
| Profit (loss) for the period to be appropriated | 9905 | €59,613 | €93,373 | +€33,760 | +56.6% |
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 17 October 2026 via checked.be.