GRAIND'ORGE PROJECTS & CONSULTANCY: 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.
GRAIND'ORGE PROJECTS & CONSULTANCY
Largest movements
- Cash +€20,562
up €20,562 (+15.5%), from €132,887 to €153,450
mainly Net result for the year (+€6,529) and Other debts (+€4,730)
- Tangible fixed assets -€1,714
down €1,714 (-23.1%), from €7,424 to €5,710
- Deferred charges and accrued income -€1,703
down €1,703 (-72.6%), from €2,346 to €642
- Reserves +€6,529
up €6,529 (+7.2%), from €91,167 to €97,696
- Other debts +€4,730
up €4,730 (+14.7%), from €32,134 to €36,864
- Trade debts +€4,479
up €4,479 (+17,712%), from €25 to €4,505
- Depreciation +€1,962
up €1,962 (+258%), from €759 to €2,721
- Taxes -€1,942
down €1,942 (-32.5%), from €5,982 to €4,040
- Gross operating margin +€585
up €585 (+3.9%), from €14,873 to €15,458
- Other operating charges -€197
down €197 (-21.6%), from €913 to €716
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 | €152,941 | €169,454 | +€16,513 | +10.8% |
| Fixed assets | 21/28 | €7,424 | €5,710 | -€1,714 | -23.1% |
| Tangible fixed assets | 22/27 | €7,424 | €5,710 | -€1,714 | -23.1% |
| Furniture and vehicles | 24 | €7,424 | €5,710 | -€1,714 | -23.1% |
| Current assets | 29/58 | €145,517 | €163,744 | +€18,227 | +12.5% |
| Amounts receivable within one year | 40/41 | €10,284 | €9,652 | -€632 | -6.1% |
| Trade receivables | 40 | €8,192 | €9,523 | +€1,331 | +16.2% |
| Other amounts receivable | 41 | €2,092 | €130 | -€1,963 | -93.8% |
| Cash at bank and in hand | 54/58 | €132,887 | €153,450 | +€20,562 | +15.5% |
| Deferred charges and accrued income | 490/1 | €2,346 | €642 | -€1,703 | -72.6% |
| Total equity and liabilities | 10/49 | €152,941 | €169,454 | +€16,513 | +10.8% |
| Equity | 10/15 | €103,567 | €110,096 | +€6,529 | +6.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €91,167 | €97,696 | +€6,529 | +7.2% |
| Distributable reserves | 133 | €91,167 | €97,696 | +€6,529 | +7.2% |
| Amounts payable | 17/49 | €49,375 | €59,358 | +€9,984 | +20.2% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €49,302 | €58,909 | +€9,607 | +19.5% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €25 | €4,505 | +€4,479 | +17,712% |
| Suppliers | 440/4 | €25 | €4,505 | +€4,479 | +17,712% |
| Taxes, remuneration and social security | 45 | €17,142 | €17,540 | +€398 | +2.3% |
| Taxes | 450/3 | €10,784 | €9,797 | -€988 | -9.2% |
| Remuneration and social security | 454/9 | €6,358 | €7,743 | +€1,385 | +21.8% |
| Other amounts payable | 47/48 | €32,134 | €36,864 | +€4,730 | +14.7% |
| Accrued charges and deferred income | 492/3 | €73 | €450 | +€377 | +520% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €759 | €2,721 | +€1,962 | +258% |
| Other operating charges | 640/8 | €913 | €716 | -€197 | -21.6% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €14,873 | €15,458 | +€585 | +3.9% |
| Operating profit (loss) | 9901 | €13,201 | €12,021 | -€1,180 | -8.9% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €1,519 | €1,453 | -€67 | -4.4% |
| Recurring financial charges | 65 | €1,519 | €1,453 | -€67 | -4.4% |
| Profit (loss) for the period before taxes | 9903 | €11,682 | €10,569 | -€1,113 | -9.5% |
| Income taxes | 67/77 | €5,982 | €4,040 | -€1,942 | -32.5% |
| Profit (loss) for the period | 9904 | €5,700 | €6,529 | +€829 | +14.5% |
| Profit (loss) for the period to be appropriated | 9905 | €5,700 | €6,529 | +€829 | +14.5% |
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 15 October 2026 via checked.be.