Grain Consult: 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.
Grain Consult
Largest movements
- Cash -€7,174
down €7,174 (-13.6%), from €52,823 to €45,649
mainly Net result for the year (-€6,546) and Receivables within one year (-€1,352)
- Receivables within one year +€1,352
up €1,352 (+9.4%), from €14,338 to €15,691
of which Other amounts receivable: +€3,975
- Tangible fixed assets -€1,233
down €1,233 (-12.4%), from €9,980 to €8,747
of which Plant, machinery and equipment: -€1,081
- Profit (loss) carried forward -€6,546
down €6,546 (-11.6%), from €56,266 to €49,720
- Financial income -€5,416
no longer reported in 2025 (was €5,416)
- Gross operating margin -€1,218
down €1,218 (-71.3%), from -€1,708 to -€2,925
- Depreciation +€633
up €633 (+105.5%), from €600 to €1,233
- Other operating charges +€71
up €71 (+3.1%), from €2,271 to €2,342
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.
Cash bridge derived
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 | €77,226 | €70,171 | -€7,054 | -9.1% |
| Fixed assets | 21/28 | €10,064 | €8,832 | -€1,233 | -12.2% |
| Tangible fixed assets | 22/27 | €9,980 | €8,747 | -€1,233 | -12.4% |
| Plant, machinery and equipment | 23 | €9,525 | €8,444 | -€1,081 | -11.3% |
| Furniture and vehicles | 24 | €455 | €303 | -€152 | -33.3% |
| Financial fixed assets | 28 | €84 | €84 | = | 0.0% |
| Current assets | 29/58 | €67,161 | €61,340 | -€5,822 | -8.7% |
| Amounts receivable within one year | 40/41 | €14,338 | €15,691 | +€1,352 | +9.4% |
| Trade receivables | 40 | €6,715 | €4,093 | -€2,623 | -39.1% |
| Other amounts receivable | 41 | €7,623 | €11,598 | +€3,975 | +52.1% |
| Cash at bank and in hand | 54/58 | €52,823 | €45,649 | -€7,174 | -13.6% |
| Total equity and liabilities | 10/49 | €77,226 | €70,171 | -€7,054 | -9.1% |
| Equity | 10/15 | €76,717 | €70,171 | -€6,546 | -8.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €56,266 | €49,720 | -€6,546 | -11.6% |
| Amounts payable | 17/49 | €509 | - | -€509 | |
| Amounts payable within one year | 42/48 | €509 | - | -€509 | |
| Trade debts | 44 | €509 | - | -€509 | |
| Suppliers | 440/4 | €509 | - | -€509 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €600 | €1,233 | +€633 | +105.5% |
| Other operating charges | 640/8 | €2,271 | €2,342 | +€71 | +3.1% |
| Gross operating margin | 9900 | -€1,708 | -€2,925 | -€1,218 | -71.3% |
| Operating profit (loss) | 9901 | -€4,578 | -€6,500 | -€1,921 | -42.0% |
| Financial income | 75/76B | €5,416 | - | -€5,416 | |
| Recurring financial income | 75 | €5,416 | - | -€5,416 | |
| Financial charges | 65/66B | €49 | €46 | -€3 | -5.9% |
| Recurring financial charges | 65 | €49 | €46 | -€3 | -5.9% |
| Profit (loss) for the period before taxes | 9903 | €789 | -€6,546 | -€7,335 | |
| Profit (loss) for the period | 9904 | €789 | -€6,546 | -€7,335 | |
| Profit (loss) for the period to be appropriated | 9905 | €789 | -€6,546 | -€7,335 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.