Graines-Semences: 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.
Graines-Semences
Largest movements
- Cash +€21,637
up €21,637 (+71.3%), from €30,332 to €51,969
mainly Other debts (+€28,513) and Net result for the year (+€24,645)
- Tangible fixed assets -€19,575
down €19,575 (-21.0%), from €93,399 to €73,824
- Other debts +€28,513
up €28,513 (+106%), from €26,946 to €55,459
- Profit (loss) carried forward -€25,355
down €25,355 (-79.4%), from €31,940 to €6,585
- Debts after one year -€12,083
down €12,083 (-28.8%), from €41,915 to €29,832
- Tax, wage and social debts +€8,588
up €8,588 (+261%), from €3,288 to €11,876
- Trade debts +€4,861
up €4,861 (+31.8%), from €15,309 to €20,171
- Gross operating margin +€11,515
up €11,515 (+22.2%), from €51,786 to €63,302
- Other operating charges -€7,057
down €7,057 (-90.3%), from €7,814 to €758
- Taxes +€3,482
up €3,482 (+106%), from €3,284 to €6,766
- Depreciation +€2,354
up €2,354 (+13.7%), from €17,221 to €19,575
- Financial charges +€925
up €925 (+8.4%), from €10,975 to €11,900
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 | €218,922 | €220,506 | +€1,584 | +0.7% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €106,399 | €86,824 | -€19,575 | -18.4% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €93,399 | €73,824 | -€19,575 | -21.0% |
| Land and buildings | 22 | €5,346 | €2,782 | -€2,565 | -48.0% |
| Plant, machinery and equipment | 23 | €1,876 | €553 | -€1,323 | -70.5% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Leasing and similar rights | 25 | €41,295 | €32,751 | -€8,544 | -20.7% |
| Other tangible fixed assets | 26 | €44,882 | €37,738 | -€7,144 | -15.9% |
| Financial fixed assets | 28 | €13,000 | €13,000 | = | 0.0% |
| Current assets | 29/58 | €112,523 | €133,682 | +€21,159 | +18.8% |
| Stocks and contracts in progress | 3 | €38,423 | €40,122 | +€1,699 | +4.4% |
| Stocks | 30/36 | €38,423 | €40,122 | +€1,699 | +4.4% |
| Amounts receivable within one year | 40/41 | €39,390 | €37,310 | -€2,079 | -5.3% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €39,390 | €37,310 | -€2,079 | -5.3% |
| Cash at bank and in hand | 54/58 | €30,332 | €51,969 | +€21,637 | +71.3% |
| Deferred charges and accrued income | 490/1 | €4,378 | €4,281 | -€98 | -2.2% |
| Total equity and liabilities | 10/49 | €218,922 | €220,506 | +€1,584 | +0.7% |
| Equity | 10/15 | €116,440 | €91,085 | -€25,355 | -21.8% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €78,500 | €78,500 | = | 0.0% |
| Distributable reserves | 133 | €78,500 | €78,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,940 | €6,585 | -€25,355 | -79.4% |
| Amounts payable | 17/49 | €102,481 | €129,421 | +€26,939 | +26.3% |
| Amounts payable after more than one year | 17 | €41,915 | €29,832 | -€12,083 | -28.8% |
| Financial debts | 170/4 | €41,915 | €29,832 | -€12,083 | -28.8% |
| Amounts payable within one year | 42/48 | €60,567 | €99,589 | +€39,023 | +64.4% |
| Current portion of amounts payable after more than one year | 42 | €15,023 | €12,083 | -€2,940 | -19.6% |
| Trade debts | 44 | €15,309 | €20,171 | +€4,861 | +31.8% |
| Suppliers | 440/4 | €15,309 | €20,171 | +€4,861 | +31.8% |
| Taxes, remuneration and social security | 45 | €3,288 | €11,876 | +€8,588 | +261% |
| Taxes | 450/3 | €3,288 | €11,876 | +€8,588 | +261% |
| Other amounts payable | 47/48 | €26,946 | €55,459 | +€28,513 | +106% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,221 | €19,575 | +€2,354 | +13.7% |
| Other operating charges | 640/8 | €7,814 | €758 | -€7,057 | -90.3% |
| Gross operating margin | 9900 | €51,786 | €63,302 | +€11,515 | +22.2% |
| Operating profit (loss) | 9901 | €26,751 | €42,969 | +€16,218 | +60.6% |
| Financial income | 75/76B | €76 | €342 | +€266 | +351% |
| Recurring financial income | 75 | €76 | €342 | +€266 | +351% |
| Financial charges | 65/66B | €10,975 | €11,900 | +€925 | +8.4% |
| Recurring financial charges | 65 | €10,975 | €11,900 | +€925 | +8.4% |
| Profit (loss) for the period before taxes | 9903 | €15,852 | €31,411 | +€15,559 | +98.2% |
| Income taxes | 67/77 | €3,284 | €6,766 | +€3,482 | +106% |
| Profit (loss) for the period | 9904 | €12,568 | €24,645 | +€12,077 | +96.1% |
| Profit (loss) for the period to be appropriated | 9905 | €12,568 | €24,645 | +€12,077 | +96.1% |
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 30 October 2026 via checked.be.