GRADOM: 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.
GRADOM
Largest movements
- Receivables within one year -€26,914
down €26,914 (-96.1%), from €28,000 to €1,086
of which Other amounts receivable: -€27,829
- Other debts -€70,135
down €70,135 (-13.5%), from €519,343 to €449,208
- Reserves +€48,551
up €48,551 (+22.1%), from €220,001 to €268,552
of which Distributable reserves: +€48,551
- Tax, wage and social debts -€8,838
down €8,838 (-36.1%), from €24,489 to €15,651
- Gross operating margin -€64,379
down €64,379, from €64,371 to -€8
- Taxes -€25,658
no longer reported in 2024 (was €25,658)
- Financial charges -€4,077
down €4,077 (-98.9%), from €4,120 to €44
- Other operating charges -€710
down €710 (-85.8%), from €828 to €118
From the 2022 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.
Derived cash bridge
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €772,648 | €742,226 | -€30,422 | -3.9% |
| Fixed assets | 21/28 | €741,000 | €741,000 | = | 0.0% |
| Financial fixed assets | 28 | €741,000 | €741,000 | = | 0.0% |
| Current assets | 29/58 | €31,648 | €1,226 | -€30,422 | -96.1% |
| Amounts receivable within one year | 40/41 | €28,000 | €1,086 | -€26,914 | -96.1% |
| Trade receivables | 40 | €169 | €1,084 | +€915 | +541% |
| Other amounts receivable | 41 | €27,831 | €2 | -€27,829 | -100.0% |
| Cash at bank and in hand | 54/58 | €3,648 | €140 | -€3,508 | -96.2% |
| Total equity and liabilities | 10/49 | €772,648 | €742,226 | -€30,422 | -3.9% |
| Equity | 10/15 | €226,201 | €274,752 | +€48,551 | +21.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €220,001 | €268,552 | +€48,551 | +22.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €218,141 | €266,692 | +€48,551 | +22.3% |
| Amounts payable | 17/49 | €546,447 | €467,474 | -€78,973 | -14.5% |
| Amounts payable within one year | 42/48 | €546,447 | €467,474 | -€78,973 | -14.5% |
| Financial debts | 43 | €2,615 | €2,615 | = | 0.0% |
| Credit institutions | 430/8 | €2,615 | €2,615 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €24,489 | €15,651 | -€8,838 | -36.1% |
| Taxes | 450/3 | €24,489 | €15,651 | -€8,838 | -36.1% |
| Other amounts payable | 47/48 | €519,343 | €449,208 | -€70,135 | -13.5% |
| Other operating charges | 640/8 | €828 | €118 | -€710 | -85.8% |
| Gross operating margin | 9900 | €64,371 | -€8 | -€64,379 | |
| Operating profit (loss) | 9901 | €63,543 | -€126 | -€63,669 | |
| Financial charges | 65/66B | €4,120 | €44 | -€4,077 | -98.9% |
| Recurring financial charges | 65 | €4,120 | €44 | -€4,077 | -98.9% |
| Profit (loss) for the period before taxes | 9903 | €59,423 | -€170 | -€59,592 | |
| Income taxes | 67/77 | €25,658 | - | -€25,658 | |
| Profit (loss) for the period | 9904 | €33,764 | -€170 | -€33,934 | |
| Profit (loss) for the period to be appropriated | 9905 | €33,764 | -€170 | -€33,934 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.