GRAMACON: 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.
GRAMACON
Largest movements
- Cash +€3,435
up €3,435 (+6.4%), from €53,911 to €57,346
mainly Net result for the year (+€4,228) and Tax, wage and social debts (+€5)
- Receivables within one year +€798
up €798 (+57.2%), from €1,396 to €2,194
- Profit (loss) carried forward +€4,228
up €4,228 (+25.2%), from -€16,804 to -€12,576
- Gross operating margin +€1,302
up €1,302 (+38.7%), from €3,362 to €4,664
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.
Cash bridge derived
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 | €56,620 | €60,853 | +€4,233 | +7.5% |
| Fixed assets | 21/28 | €1,313 | €1,313 | = | 0.0% |
| Financial fixed assets | 28 | €1,313 | €1,313 | = | 0.0% |
| Current assets | 29/58 | €55,307 | €59,540 | +€4,233 | +7.7% |
| Amounts receivable within one year | 40/41 | €1,396 | €2,194 | +€798 | +57.2% |
| Trade receivables | 40 | €1,396 | €2,194 | +€798 | +57.2% |
| Cash at bank and in hand | 54/58 | €53,911 | €57,346 | +€3,435 | +6.4% |
| Total equity and liabilities | 10/49 | €56,620 | €60,853 | +€4,233 | +7.5% |
| Equity | 10/15 | €56,578 | €60,806 | +€4,228 | +7.5% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €11,382 | €11,382 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €5,182 | €5,182 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,804 | -€12,576 | +€4,228 | +25.2% |
| Amounts payable | 17/49 | €42 | €47 | +€5 | +11.9% |
| Amounts payable within one year | 42/48 | €42 | €47 | +€5 | +11.9% |
| Taxes, remuneration and social security | 45 | €42 | €47 | +€5 | +11.9% |
| Taxes | 450/3 | €42 | €47 | +€5 | +11.9% |
| Other operating charges | 640/8 | €387 | €400 | +€13 | +3.4% |
| Gross operating margin | 9900 | €3,362 | €4,664 | +€1,302 | +38.7% |
| Operating profit (loss) | 9901 | €2,975 | €4,264 | +€1,289 | +43.3% |
| Financial charges | 65/66B | €35 | €36 | +€1 | +2.9% |
| Recurring financial charges | 65 | €35 | €36 | +€1 | +2.9% |
| Profit (loss) for the period before taxes | 9903 | €2,940 | €4,228 | +€1,288 | +43.8% |
| Profit (loss) for the period | 9904 | €2,940 | €4,228 | +€1,288 | +43.8% |
| Profit (loss) for the period to be appropriated | 9905 | €2,940 | €4,228 | +€1,288 | +43.8% |
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 4 October 2026 via checked.be.