GRABERNA: 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.
GRABERNA
Largest movements
- Stocks and contracts +€30,438
up €30,438 (+102%), from €29,958 to €60,395
- Cash -€3,103
down €3,103 (-14.2%), from €21,844 to €18,741
mainly Stocks and contracts (-€30,438) and Tax, wage and social debts (-€2,919)
- Receivables within one year -€2,036
down €2,036 (-56.5%), from €3,606 to €1,570
of which Trade receivables: -€2,069
- Profit (loss) carried forward +€24,174
up €24,174 (+81.5%), from €29,650 to €53,824
- Trade debts +€4,011
new in 2025: €4,011
- Tax, wage and social debts -€2,919
down €2,919 (-29.8%), from €9,783 to €6,864
of which Remuneration and social security: -€2,413
- Turnover -€446,557
no longer reported in 2025 (was €446,557)
- Gross operating margin -€5,367
down €5,367 (-14.1%), from €38,015 to €32,648
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 | €55,613 | €80,767 | +€25,154 | +45.2% |
| Fixed assets | 21/28 | €60 | €60 | = | 0.0% |
| Financial fixed assets | 28 | €60 | €60 | = | 0.0% |
| Current assets | 29/58 | €55,553 | €80,707 | +€25,154 | +45.3% |
| Stocks and contracts in progress | 3 | €29,958 | €60,395 | +€30,438 | +102% |
| Stocks | 30/36 | €29,958 | €60,395 | +€30,438 | +102% |
| Amounts receivable within one year | 40/41 | €3,606 | €1,570 | -€2,036 | -56.5% |
| Trade receivables | 40 | €2,082 | €14 | -€2,069 | -99.4% |
| Other amounts receivable | 41 | €1,523 | €1,557 | +€33 | +2.2% |
| Cash at bank and in hand | 54/58 | €21,844 | €18,741 | -€3,103 | -14.2% |
| Deferred charges and accrued income | 490/1 | €145 | - | -€145 | |
| Total equity and liabilities | 10/49 | €55,613 | €80,767 | +€25,154 | +45.2% |
| Equity | 10/15 | €44,650 | €68,824 | +€24,174 | +54.1% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,650 | €53,824 | +€24,174 | +81.5% |
| Amounts payable | 17/49 | €10,962 | €11,943 | +€981 | +8.9% |
| Amounts payable within one year | 42/48 | €10,962 | €11,943 | +€981 | +8.9% |
| Trade debts | 44 | - | €4,011 | +€4,011 | |
| Suppliers | 440/4 | - | €4,011 | +€4,011 | |
| Taxes, remuneration and social security | 45 | €9,783 | €6,864 | -€2,919 | -29.8% |
| Taxes | 450/3 | €7,370 | €6,864 | -€506 | -6.9% |
| Remuneration and social security | 454/9 | €2,413 | - | -€2,413 | |
| Other amounts payable | 47/48 | €1,179 | €1,068 | -€111 | -9.4% |
| Turnover | 70 | €446,557 | - | -€446,557 | |
| Other operating charges | 640/8 | €841 | €860 | +€20 | +2.3% |
| Gross operating margin | 9900 | €38,015 | €32,648 | -€5,367 | -14.1% |
| Operating profit (loss) | 9901 | €37,174 | €31,787 | -€5,387 | -14.5% |
| Financial charges | 65/66B | €325 | €316 | -€9 | -2.8% |
| Recurring financial charges | 65 | €325 | €316 | -€9 | -2.8% |
| Profit (loss) for the period before taxes | 9903 | €36,849 | €31,471 | -€5,378 | -14.6% |
| Income taxes | 67/77 | €7,370 | €7,298 | -€72 | -1.0% |
| Profit (loss) for the period | 9904 | €29,479 | €24,174 | -€5,306 | -18.0% |
| Profit (loss) for the period to be appropriated | 9905 | €29,479 | €24,174 | -€5,306 | -18.0% |
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 19 October 2026 via checked.be.