GRACIEN: 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.
GRACIEN
Largest movements
- Receivables within one year +€22,454
up €22,454 (+48.1%), from €46,638 to €69,091
of which Other amounts receivable: +€20,000
- Cash -€10,718
down €10,718 (-42.6%), from €25,183 to €14,465
mainly Receivables within one year (-€22,454) and Net result for the year (-€2,517)
- Tangible fixed assets -€8,690
down €8,690 (-3.5%), from €251,015 to €242,325
of which Land and buildings: -€7,101
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin -€49,183
down €49,183 (-75.2%), from €65,422 to €16,238
- Taxes -€10,585
no longer reported in 2024 (was €10,585)
- Financial charges +€840
up €840 (+98.3%), from €854 to €1,694
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €366,813 | €367,529 | +€715 | +0.2% |
| Fixed assets | 21/28 | €251,612 | €242,922 | -€8,690 | -3.5% |
| Tangible fixed assets | 22/27 | €251,015 | €242,325 | -€8,690 | -3.5% |
| Land and buildings | 22 | €241,455 | €234,354 | -€7,101 | -2.9% |
| Plant, machinery and equipment | 23 | €9,188 | €7,030 | -€2,158 | -23.5% |
| Furniture and vehicles | 24 | - | €643 | +€643 | |
| Other tangible fixed assets | 26 | €372 | €297 | -€74 | -20.0% |
| Financial fixed assets | 28 | €597 | €597 | = | 0.0% |
| Current assets | 29/58 | €115,201 | €124,607 | +€9,406 | +8.2% |
| Stocks and contracts in progress | 3 | €39,646 | €37,053 | -€2,593 | -6.5% |
| Stocks | 30/36 | €39,646 | €37,053 | -€2,593 | -6.5% |
| Amounts receivable within one year | 40/41 | €46,638 | €69,091 | +€22,454 | +48.1% |
| Trade receivables | 40 | €33,555 | €36,009 | +€2,454 | +7.3% |
| Other amounts receivable | 41 | €13,083 | €33,083 | +€20,000 | +152.9% |
| Cash at bank and in hand | 54/58 | €25,183 | €14,465 | -€10,718 | -42.6% |
| Deferred charges and accrued income | 490/1 | €3,734 | €3,997 | +€263 | +7.0% |
| Total equity and liabilities | 10/49 | €366,813 | €367,529 | +€715 | +0.2% |
| Equity | 10/15 | €327,862 | €325,345 | -€2,517 | -0.8% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Outside capital | 11 | €25,000 | €25,000 | = | 0.0% |
| Other | 1109/19 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €302,862 | €300,345 | -€2,517 | -0.8% |
| Non-distributable reserves | 130/1 | €2,500 | €2,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,500 | €2,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €276 | €276 | = | 0.0% |
| Distributable reserves | 133 | €300,086 | €297,569 | -€2,517 | -0.8% |
| Amounts payable | 17/49 | €38,951 | €42,183 | +€3,232 | +8.3% |
| Amounts payable within one year | 42/48 | €37,501 | €40,633 | +€3,132 | +8.4% |
| Financial debts | 43 | €8,026 | €7,964 | -€62 | -0.8% |
| Credit institutions | 430/8 | €8,026 | €7,964 | -€62 | -0.8% |
| Trade debts | 44 | €19,116 | €21,643 | +€2,527 | +13.2% |
| Suppliers | 440/4 | €19,116 | €21,643 | +€2,527 | +13.2% |
| Taxes, remuneration and social security | 45 | €9,395 | €7,225 | -€2,170 | -23.1% |
| Taxes | 450/3 | €9,395 | €7,225 | -€2,170 | -23.1% |
| Other amounts payable | 47/48 | €964 | €3,801 | +€2,837 | +294.3% |
| Accrued charges and deferred income | 492/3 | €1,450 | €1,550 | +€100 | +6.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,248 | €9,797 | -€451 | -4.4% |
| Other operating charges | 640/8 | €7,170 | €7,469 | +€299 | +4.2% |
| Gross operating margin | 9900 | €65,422 | €16,238 | -€49,183 | -75.2% |
| Operating profit (loss) | 9901 | €48,004 | -€1,027 | -€49,031 | |
| Financial income | 75/76B | €112 | €204 | +€92 | +82.9% |
| Recurring financial income | 75 | €112 | €204 | +€92 | +82.9% |
| Financial charges | 65/66B | €854 | €1,694 | +€840 | +98.3% |
| Recurring financial charges | 65 | €854 | €1,694 | +€840 | +98.3% |
| Profit (loss) for the period before taxes | 9903 | €47,261 | -€2,517 | -€49,778 | |
| Income taxes | 67/77 | €10,585 | - | -€10,585 | |
| Profit (loss) for the period | 9904 | €36,676 | -€2,517 | -€39,193 | |
| Profit (loss) for the period to be appropriated | 9905 | €36,676 | -€2,517 | -€39,193 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.