GRAIN IP: 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 IP
Largest movements
- Receivables within one year +€35,708
up €35,708 (+20.3%), from €175,859 to €211,567
of which Other amounts receivable: +€83,425
- Deferred charges and accrued income +€12,301
new in 2025: €12,301
- Profit (loss) carried forward +€44,153
up €44,153 (+4.0%), from €1.1m to €1.2m
- Financial income +€28,077
up €28,077 (+128%), from €21,884 to €49,961
- Gross operating margin -€10,611
down €10,611 (-46.1%), from €23,006 to €12,395
- Taxes +€9,304
up €9,304 (+460%), from €2,022 to €11,326
- Other operating charges +€4,889
up €4,889 (+265%), from €1,845 to €6,734
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 | €1,165,722 | €1,214,639 | +€48,917 | +4.2% |
| Fixed assets | 21/28 | €93,900 | €93,900 | = | 0.0% |
| Financial fixed assets | 28 | €93,900 | €93,900 | = | 0.0% |
| Current assets | 29/58 | €1,071,822 | €1,120,739 | +€48,917 | +4.6% |
| Amounts receivable after more than one year | 29 | €893,470 | €896,745 | +€3,275 | +0.4% |
| Other amounts receivable | 291 | €893,470 | €896,745 | +€3,275 | +0.4% |
| Amounts receivable within one year | 40/41 | €175,859 | €211,567 | +€35,708 | +20.3% |
| Trade receivables | 40 | €175,859 | €128,142 | -€47,717 | -27.1% |
| Other amounts receivable | 41 | - | €83,425 | +€83,425 | |
| Cash at bank and in hand | 54/58 | €2,493 | €126 | -€2,367 | -94.9% |
| Deferred charges and accrued income | 490/1 | - | €12,301 | +€12,301 | |
| Total equity and liabilities | 10/49 | €1,165,722 | €1,214,639 | +€48,917 | +4.2% |
| Equity | 10/15 | €1,121,915 | €1,166,068 | +€44,153 | +3.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Capital | 10 | €10,000 | €10,000 | = | 0.0% |
| Issued capital | 100 | €50,000 | €50,000 | = | 0.0% |
| Uncalled capital | 101 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | €5,000 | €5,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,000 | €5,000 | = | 0.0% |
| Legal reserve | 130 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,106,915 | €1,151,068 | +€44,153 | +4.0% |
| Amounts payable | 17/49 | €43,807 | €48,571 | +€4,764 | +10.9% |
| Amounts payable within one year | 42/48 | €43,807 | €48,571 | +€4,764 | +10.9% |
| Financial debts | 43 | €36,000 | €36,530 | +€530 | +1.5% |
| Credit institutions | 430/8 | €36,000 | €36,530 | +€530 | +1.5% |
| Trade debts | 44 | €1,307 | €41 | -€1,266 | -96.9% |
| Suppliers | 440/4 | €1,307 | €41 | -€1,266 | -96.9% |
| Taxes, remuneration and social security | 45 | €6,500 | €12,000 | +€5,500 | +84.6% |
| Taxes | 450/3 | €6,500 | €12,000 | +€5,500 | +84.6% |
| Other operating charges | 640/8 | €1,845 | €6,734 | +€4,889 | +265% |
| Gross operating margin | 9900 | €23,006 | €12,395 | -€10,611 | -46.1% |
| Operating profit (loss) | 9901 | €21,161 | €5,661 | -€15,500 | -73.2% |
| Financial income | 75/76B | €21,884 | €49,961 | +€28,077 | +128% |
| Recurring financial income | 75 | €21,884 | €49,961 | +€28,077 | +128% |
| Financial charges | 65/66B | €39 | €143 | +€104 | +267% |
| Recurring financial charges | 65 | €39 | €143 | +€104 | +267% |
| Profit (loss) for the period before taxes | 9903 | €43,006 | €55,479 | +€12,473 | +29.0% |
| Income taxes | 67/77 | €2,022 | €11,326 | +€9,304 | +460% |
| Profit (loss) for the period | 9904 | €40,984 | €44,153 | +€3,169 | +7.7% |
| Profit (loss) for the period to be appropriated | 9905 | €40,984 | €44,153 | +€3,169 | +7.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.