GRAIN Corp: 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.
GRAIN Corp
Largest movements
- Cash -€3,362
down €3,362 (-11.8%), from €28,501 to €25,139
mainly Net result for the year (-€4,182) and Deferred charges and accrued income (-€258)
- Intangible fixed assets -€600
down €600 (-21.7%), from €2,765 to €2,165
- Receivables within one year -€551
down €551 (-67.1%), from €822 to €271
of which Other amounts receivable: -€513
- Profit (loss) carried forward -€4,182
down €4,182 (-68.7%), from -€6,090 to -€10,272
- Gross operating margin +€1,954
up €1,954 (+39.2%), from -€4,989 to -€3,035
- Depreciation +€365
up €365 (+156%), from €235 to €600
- Other operating charges -€349
down €349 (-42.9%), from €815 to €465
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 | €44,998 | €40,743 | -€4,255 | -9.5% |
| Fixed assets | 21/28 | €2,765 | €2,165 | -€600 | -21.7% |
| Intangible fixed assets | 21 | €2,765 | €2,165 | -€600 | -21.7% |
| Current assets | 29/58 | €42,233 | €38,578 | -€3,655 | -8.7% |
| Stocks and contracts in progress | 3 | €12,563 | €12,563 | = | 0.0% |
| Stocks | 30/36 | €12,563 | €12,563 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €822 | €271 | -€551 | -67.1% |
| Trade receivables | 40 | €38 | - | -€38 | |
| Other amounts receivable | 41 | €784 | €271 | -€513 | -65.5% |
| Cash at bank and in hand | 54/58 | €28,501 | €25,139 | -€3,362 | -11.8% |
| Deferred charges and accrued income | 490/1 | €347 | €605 | +€258 | +74.3% |
| Total equity and liabilities | 10/49 | €44,998 | €40,743 | -€4,255 | -9.5% |
| Equity | 10/15 | -€5,090 | -€9,272 | -€4,182 | -82.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,090 | -€10,272 | -€4,182 | -68.7% |
| Amounts payable | 17/49 | €50,088 | €50,015 | -€73 | -0.1% |
| Amounts payable within one year | 42/48 | €50,088 | €50,015 | -€73 | -0.1% |
| Trade debts | 44 | €73 | - | -€73 | |
| Suppliers | 440/4 | €73 | - | -€73 | |
| Other amounts payable | 47/48 | €50,015 | €50,015 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €235 | €600 | +€365 | +156% |
| Other operating charges | 640/8 | €815 | €465 | -€349 | -42.9% |
| Gross operating margin | 9900 | -€4,989 | -€3,035 | +€1,954 | +39.2% |
| Operating profit (loss) | 9901 | -€6,039 | -€4,101 | +€1,938 | +32.1% |
| Financial charges | 65/66B | €51 | €81 | +€30 | +59.4% |
| Recurring financial charges | 65 | €51 | €81 | +€30 | +59.4% |
| Profit (loss) for the period before taxes | 9903 | -€6,090 | -€4,182 | +€1,908 | +31.3% |
| Profit (loss) for the period | 9904 | -€6,090 | -€4,182 | +€1,908 | +31.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,090 | -€4,182 | +€1,908 | +31.3% |
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 17 October 2026 via checked.be.