GRAFIKAIR: 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.
GRAFIKAIR
Largest movements
- Cash +€3,411
up €3,411 (+113%), from €3,017 to €6,428
mainly Other debts (+€6,030) and Depreciation (+€726)
- Tangible fixed assets -€726
no longer reported in 2025 (was €726)
- Receivables within one year +€387
new in 2025: €387
- Other debts +€6,030
up €6,030 (+68.9%), from €8,750 to €14,780
- Profit (loss) carried forward -€1,656
down €1,656 (-7.2%), from -€22,861 to -€24,516
- Trade debts -€763
down €763 (-64.0%), from €1,191 to €428
- Tax, wage and social debts -€565
down €565 (-23.0%), from €2,453 to €1,888
- Turnover -€35,575
no longer reported in 2025 (was €35,575)
- Purchases and services -€35,428
no longer reported in 2025 (was €35,428)
- Gross operating margin -€2,485
down €2,485, from €2,147 to -€338
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 | €3,793 | €6,840 | +€3,047 | +80.3% |
| Fixed assets | 21/28 | €751 | €25 | -€726 | -96.7% |
| Tangible fixed assets | 22/27 | €726 | - | -€726 | |
| Plant, machinery and equipment | 23 | €726 | - | -€726 | |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €3,042 | €6,815 | +€3,773 | +124% |
| Amounts receivable within one year | 40/41 | - | €387 | +€387 | |
| Trade receivables | 40 | - | €387 | +€387 | |
| Cash at bank and in hand | 54/58 | €3,017 | €6,428 | +€3,411 | +113% |
| Deferred charges and accrued income | 490/1 | €25 | - | -€25 | |
| Total equity and liabilities | 10/49 | €3,793 | €6,840 | +€3,047 | +80.3% |
| Equity | 10/15 | -€8,601 | -€10,256 | -€1,656 | -19.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Capital | 10 | €12,400 | - | -€12,400 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Uncalled capital | 101 | €6,200 | - | -€6,200 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | -€22,861 | -€24,516 | -€1,656 | -7.2% |
| Amounts payable | 17/49 | €12,394 | €17,096 | +€4,703 | +37.9% |
| Amounts payable within one year | 42/48 | €12,394 | €17,096 | +€4,703 | +37.9% |
| Trade debts | 44 | €1,191 | €428 | -€763 | -64.0% |
| Suppliers | 440/4 | €1,191 | €428 | -€763 | -64.0% |
| Taxes, remuneration and social security | 45 | €2,453 | €1,888 | -€565 | -23.0% |
| Taxes | 450/3 | €2,453 | €1,888 | -€565 | -23.0% |
| Other amounts payable | 47/48 | €8,750 | €14,780 | +€6,030 | +68.9% |
| Turnover | 70 | €35,575 | - | -€35,575 | |
| Goods, raw materials, services and sundry goods | 60/61 | €35,428 | - | -€35,428 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €808 | €726 | -€82 | -10.2% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €2,147 | -€338 | -€2,485 | |
| Operating profit (loss) | 9901 | €951 | -€1,464 | -€2,415 | |
| Financial charges | 65/66B | €157 | €192 | +€35 | +22.6% |
| Recurring financial charges | 65 | €157 | €192 | +€35 | +22.6% |
| Profit (loss) for the period before taxes | 9903 | €795 | -€1,656 | -€2,450 | |
| Profit (loss) for the period | 9904 | €795 | -€1,656 | -€2,450 | |
| Profit (loss) for the period to be appropriated | 9905 | €795 | -€1,656 | -€2,450 |
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 30 October 2026 via checked.be.