GRAM ARCHITECTES: 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.
GRAM ARCHITECTES
Largest movements
- Cash -€10,378
down €10,378 (-26.3%), from €39,455 to €29,076
mainly Debts after one year (-€24,088) and Investment in fixed assets (net) (-€14,618)
- Tangible fixed assets -€5,720
down €5,720 (-1.6%), from €364,999 to €359,279
of which Land and buildings: -€9,849
- Debts after one year -€24,088
down €24,088 (-7.4%), from €326,996 to €302,908
- Gross operating margin +€3,052
up €3,052 (+6.4%), from €47,562 to €50,614
- Taxes +€768
up €768 (+19.0%), from €4,037 to €4,805
- Financial charges -€549
down €549 (-5.4%), from €10,093 to €9,544
- Other operating charges +€543
up €543 (+13.9%), from €3,907 to €4,450
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 | €436,013 | €420,528 | -€15,485 | -3.6% |
| Fixed assets | 21/28 | €392,374 | €386,654 | -€5,720 | -1.5% |
| Intangible fixed assets | 21 | €27,000 | €27,000 | = | 0.0% |
| Tangible fixed assets | 22/27 | €364,999 | €359,279 | -€5,720 | -1.6% |
| Land and buildings | 22 | €251,777 | €241,928 | -€9,849 | -3.9% |
| Furniture and vehicles | 24 | €958 | €13,873 | +€12,915 | +1,348% |
| Other tangible fixed assets | 26 | €112,264 | €103,477 | -€8,787 | -7.8% |
| Financial fixed assets | 28 | €375 | €375 | = | 0.0% |
| Current assets | 29/58 | €43,639 | €33,875 | -€9,764 | -22.4% |
| Amounts receivable within one year | 40/41 | €2,945 | €0 | -€2,945 | -100% |
| Trade receivables | 40 | €2,945 | €0 | -€2,945 | -100% |
| Cash at bank and in hand | 54/58 | €39,455 | €29,076 | -€10,378 | -26.3% |
| Deferred charges and accrued income | 490/1 | €1,239 | €4,798 | +€3,559 | +287% |
| Total equity and liabilities | 10/49 | €436,013 | €420,528 | -€15,485 | -3.6% |
| Equity | 10/15 | €65,024 | €67,096 | +€2,073 | +3.2% |
| Contributions | 10/11 | €31,427 | €31,427 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Profit (loss) carried forward | 14 | €33,597 | €35,670 | +€2,073 | +6.2% |
| Amounts payable | 17/49 | €370,989 | €353,432 | -€17,557 | -4.7% |
| Amounts payable after more than one year | 17 | €326,996 | €302,908 | -€24,088 | -7.4% |
| Financial debts | 170/4 | €326,996 | €302,908 | -€24,088 | -7.4% |
| Amounts payable within one year | 42/48 | €43,993 | €50,523 | +€6,531 | +14.8% |
| Current portion of amounts payable after more than one year | 42 | €27,092 | €29,127 | +€2,035 | +7.5% |
| Trade debts | 44 | €4,995 | €5,429 | +€434 | +8.7% |
| Suppliers | 440/4 | €4,995 | €5,429 | +€434 | +8.7% |
| Taxes, remuneration and social security | 45 | €11,887 | €15,937 | +€4,051 | +34.1% |
| Taxes | 450/3 | €11,157 | €15,937 | +€4,781 | +42.8% |
| Remuneration and social security | 454/9 | €730 | €0 | -€730 | -100% |
| Other amounts payable | 47/48 | €18 | €30 | +€11 | +61.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,915 | €20,338 | +€424 | +2.1% |
| Other operating charges | 640/8 | €3,907 | €4,450 | +€543 | +13.9% |
| Non-recurring operating charges | 66A | €58 | €204 | +€146 | +251% |
| Gross operating margin | 9900 | €47,562 | €50,614 | +€3,052 | +6.4% |
| Operating profit (loss) | 9901 | €23,683 | €25,622 | +€1,939 | +8.2% |
| Financial charges | 65/66B | €10,093 | €9,544 | -€549 | -5.4% |
| Recurring financial charges | 65 | €10,093 | €9,544 | -€549 | -5.4% |
| Profit (loss) for the period before taxes | 9903 | €13,589 | €16,078 | +€2,488 | +18.3% |
| Income taxes | 67/77 | €4,037 | €4,805 | +€768 | +19.0% |
| Profit (loss) for the period | 9904 | €9,552 | €11,273 | +€1,720 | +18.0% |
| Profit (loss) for the period to be appropriated | 9905 | €9,552 | €11,273 | +€1,720 | +18.0% |
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 20 October 2026 via checked.be.