GRAINDOR: 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.
GRAINDOR
Largest movements
- Current assets +€17,176
up €17,176 (+12.9%), from €132,859 to €150,035
of which Receivables within one year: +€28,924
- Tangible fixed assets -€3,197
down €3,197 (-58.3%), from €5,486 to €2,289
- Debts +€10,621
up €10,621 (+35.0%), from €30,364 to €40,985
- Equity +€3,333
up €3,333 (+3.1%), from €108,006 to €111,339
of which Reserves: +€3,333
- Turnover -€98,580
down €98,580 (-81.5%), from €120,900 to €22,320
- Gross operating margin -€76,495
down €76,495 (-95.1%), from €80,456 to €3,961
- Taxes -€17,250
down €17,250 (-92.5%), from €18,645 to €1,395
From the 2013 result to the 2014 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2013 | 2014 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €138,370 | €152,324 | +€13,954 | +10.1% |
| Fixed assets | 21/28 | €5,511 | €2,289 | -€3,222 | -58.5% |
| Tangible fixed assets | 22/27 | €5,486 | €2,289 | -€3,197 | -58.3% |
| Financial fixed assets | 28 | €25 | - | -€25 | |
| Current assets | 29/58 | €132,859 | €150,035 | +€17,176 | +12.9% |
| Amounts receivable within one year | 40/41 | €30,048 | €58,972 | +€28,924 | +96.3% |
| Current investments | 50/53 | €9,000 | €9,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €46,031 | €33,070 | -€12,961 | -28.2% |
| Total equity and liabilities | 10/49 | €138,370 | €152,324 | +€13,954 | +10.1% |
| Equity | 10/15 | €108,006 | €111,339 | +€3,333 | +3.1% |
| Contributions | 10/11 | €49,700 | €49,700 | = | 0.0% |
| Reserves | 13 | €58,306 | €61,639 | +€3,333 | +5.7% |
| Profit (loss) carried forward | 14 | €53,016 | -€2,586 | -€55,602 | |
| Amounts payable | 17/49 | €30,364 | €40,985 | +€10,621 | +35.0% |
| Amounts payable within one year | 42/48 | €30,327 | €40,985 | +€10,658 | +35.1% |
| Trade debts | 44 | €1,047 | €710 | -€337 | -32.2% |
| Turnover | 70 | €120,900 | €22,320 | -€98,580 | -81.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,722 | €2,288 | -€434 | -15.9% |
| Gross operating margin | 9900 | €80,456 | €3,961 | -€76,495 | -95.1% |
| Operating profit (loss) | 9901 | €77,734 | €1,394 | -€76,340 | -98.2% |
| Recurring financial income | 75 | €1,774 | €3,530 | +€1,756 | +99.0% |
| Recurring financial charges | 65 | €171 | €196 | +€25 | +14.6% |
| Profit (loss) for the period before taxes | 9903 | €79,337 | €4,728 | -€74,609 | -94.0% |
| Income taxes | 67/77 | €18,645 | €1,395 | -€17,250 | -92.5% |
| Profit (loss) for the period | 9904 | €60,692 | €3,333 | -€57,359 | -94.5% |
| Profit (loss) for the period to be appropriated | 9905 | €38,192 | €3,333 | -€34,859 | -91.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2013 and 31 December 2014. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.