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Graindorge: 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.

What changed

Graindorge

BE 0446.785.166
NACE 43.222, Installation of electric heating, air conditioning, cooling and ventilation
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€69,952
2024 · -€15,499-€54,453
Equity
€429,537
2024 · €508,317-€78,780
Cash
€56,084
2024 · €129,941-€73,857
Balance sheet total
€1.1m
2024 · €1.3m-€156,713

Largest movements

2024 to 2025
Assets
  • Tangible fixed assets -€121,313

    down €121,313 (-13.2%), from €919,556 to €798,244

    of which Furniture and vehicles: -€74,650

  • Cash -€73,857

    down €73,857 (-56.8%), from €129,941 to €56,084

    mainly Debts after one year (-€70,377) and Net result for the year (-€69,952)

  • Receivables within one year +€47,880

    up €47,880 (+53.3%), from €89,768 to €137,649

    of which Trade receivables: +€44,822

Equity and liabilities
  • Debts after one year -€70,377

    down €70,377 (-13.7%), from €512,069 to €441,692

  • Reserves -€64,860

    down €64,860 (-14.8%), from €438,210 to €373,350

  • Profit (loss) carried forward -€43,092

    down €43,092, from €13,936 to -€29,156

  • Current portion of long-term debt -€36,242

    down €36,242 (-34.0%), from €106,619 to €70,377

  • Investment grants +€29,172

    up €29,172 (+77.6%), from €37,570 to €66,742

Income statement
  • Purchases and services -€85,415

    down €85,415 (-7.6%), from €1.1m to €1.0m

  • Turnover -€74,383

    down €74,383 (-4.3%), from €1.7m to €1.7m

  • Gross operating margin -€71,739

    down €71,739 (-9.7%), from €742,480 to €670,742

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 -€15,499
Gross operating margin -€71,739
Staff costs +€13,521
Depreciation -€2,549
Other operating charges +€4,568
Financial income +€980
Financial charges +€845
Taxes -€77
Result 2025 -€69,952

Cash bridge derived

cash 2024 to 2025

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.

From operations +€40,380
Investment -€8,885
Financing -€105,352
Cash 2024 €129,941
Net result for the year -€69,952
Depreciation +€130,198
Stocks and contracts +€11,641
Receivables within one year -€47,880
Deferred charges and accrued income -€2,217
Trade debts +€1,105
Tax, wage and social debts +€3,597
Other debts +€11,163
Accrued charges and deferred income +€2,726
Investment in fixed assets (net) -€8,885
Debts after one year -€70,377
Current portion of long-term debt -€36,242
Short-term financial debts +€10,095
Contributions, distributions and other -€8,828
Cash 2025 €56,084
Every line side by side 53 lines
Line Code 2024 2025 Change %
Total assets 20/58 €1,291,464 €1,134,751 -€156,713 -12.1%
Fixed assets 21/28 €920,056 €798,744 -€121,313 -13.2%
Intangible fixed assets 21 €0 - =
Tangible fixed assets 22/27 €919,556 €798,244 -€121,313 -13.2%
Land and buildings 22 €629,346 €592,974 -€36,372 -5.8%
Plant, machinery and equipment 23 €7,107 €2,747 -€4,360 -61.3%
Furniture and vehicles 24 €259,113 €184,463 -€74,650 -28.8%
Other tangible fixed assets 26 €23,990 €18,060 -€5,930 -24.7%
Financial fixed assets 28 €500 €500 = 0.0%
Current assets 29/58 €371,408 €336,008 -€35,401 -9.5%
Stocks and contracts in progress 3 €139,344 €127,704 -€11,641 -8.4%
Stocks 30/36 €139,344 €127,704 -€11,641 -8.4%
Amounts receivable within one year 40/41 €89,768 €137,649 +€47,880 +53.3%
Trade receivables 40 €63,922 €108,743 +€44,822 +70.1%
Other amounts receivable 41 €25,847 €28,905 +€3,059 +11.8%
Cash at bank and in hand 54/58 €129,941 €56,084 -€73,857 -56.8%
Deferred charges and accrued income 490/1 €12,355 €14,572 +€2,217 +17.9%
Total equity and liabilities 10/49 €1,291,464 €1,134,751 -€156,713 -12.1%
Equity 10/15 €508,317 €429,537 -€78,780 -15.5%
Contributions 10/11 €18,600 €18,600 = 0.0%
Reserves 13 €438,210 €373,350 -€64,860 -14.8%
Distributable reserves 133 €438,210 €373,350 -€64,860 -14.8%
Profit (loss) carried forward 14 €13,936 -€29,156 -€43,092
Investment grants 15 €37,570 €66,742 +€29,172 +77.6%
Amounts payable 17/49 €783,148 €705,215 -€77,933 -10.0%
Amounts payable after more than one year 17 €512,069 €441,692 -€70,377 -13.7%
Financial debts 170/4 €512,069 €441,692 -€70,377 -13.7%
Amounts payable within one year 42/48 €268,955 €258,672 -€10,282 -3.8%
Current portion of amounts payable after more than one year 42 €106,619 €70,377 -€36,242 -34.0%
Financial debts 43 €0 €10,095 +€10,095
Credit institutions 430/8 €0 €10,095 +€10,095
Trade debts 44 €66,373 €67,479 +€1,105 +1.7%
Suppliers 440/4 €66,373 €67,479 +€1,105 +1.7%
Taxes, remuneration and social security 45 €69,125 €72,722 +€3,597 +5.2%
Taxes 450/3 €6,347 €7,217 +€871 +13.7%
Remuneration and social security 454/9 €62,778 €65,504 +€2,726 +4.3%
Other amounts payable 47/48 €26,837 €38,000 +€11,163 +41.6%
Accrued charges and deferred income 492/3 €2,124 €4,850 +€2,726 +128.3%
Turnover 70 €1,730,967 €1,656,584 -€74,383 -4.3%
Goods, raw materials, services and sundry goods 60/61 €1,122,886 €1,037,471 -€85,415 -7.6%
Remuneration, social security and pensions 62 €603,850 €590,330 -€13,521 -2.2%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €127,648 €130,198 +€2,549 +2.0%
Other operating charges 640/8 €13,270 €8,702 -€4,568 -34.4%
Gross operating margin 9900 €742,480 €670,742 -€71,739 -9.7%
Operating profit (loss) 9901 -€2,288 -€58,488 -€56,200 -2456.2%
Financial income 75/76B €2,992 €3,972 +€980 +32.7%
Recurring financial income 75 €2,992 €3,972 +€980 +32.7%
Financial charges 65/66B €15,828 €14,983 -€845 -5.3%
Recurring financial charges 65 €15,828 €14,983 -€845 -5.3%
Profit (loss) for the period before taxes 9903 -€15,124 -€69,499 -€54,376 -359.5%
Income taxes 67/77 €376 €453 +€77 +20.5%
Profit (loss) for the period 9904 -€15,499 -€69,952 -€54,453 -351.3%
Profit (loss) for the period to be appropriated 9905 -€15,499 -€69,952 -€54,453 -351.3%

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 30 September 2026 via checked.be.