Grami Consulting: 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.
Grami Consulting
Largest movements
- Current investments -€60,000
down €60,000 (-100%), from €60,000 to €0
- Cash +€38,366
up €38,366 (+69.3%), from €55,367 to €93,733
mainly Current investments (+€60,000) and Net result for the year (+€25,558)
- Other debts -€15,965
down €15,965 (-17.2%), from €92,785 to €76,820
- Reserves -€7,766
down €7,766 (-29.2%), from €26,568 to €18,802
- Gross operating margin +€15,247
up €15,247 (+53.7%), from €28,411 to €43,658
- Taxes +€5,485
up €5,485 (+99.0%), from €5,543 to €11,028
- Depreciation -€3,848
down €3,848 (-45.6%), from €8,437 to €4,589
- Financial income +€1,803
up €1,803 (+1,009%), from €179 to €1,981
- Financial charges -€828
down €828 (-19.2%), from €4,323 to €3,495
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 | €146,721 | €125,724 | -€20,997 | -14.3% |
| Fixed assets | 21/28 | €12,773 | €12,740 | -€33 | -0.3% |
| Tangible fixed assets | 22/27 | €12,773 | €12,740 | -€33 | -0.3% |
| Plant, machinery and equipment | 23 | - | €324 | +€324 | |
| Furniture and vehicles | 24 | €6,202 | €6,811 | +€609 | +9.8% |
| Other tangible fixed assets | 26 | €6,571 | €5,606 | -€965 | -14.7% |
| Current assets | 29/58 | €133,948 | €112,984 | -€20,964 | -15.7% |
| Amounts receivable within one year | 40/41 | €17,847 | €18,817 | +€970 | +5.4% |
| Trade receivables | 40 | €16,352 | €14,797 | -€1,555 | -9.5% |
| Other amounts receivable | 41 | €1,495 | €4,020 | +€2,525 | +169% |
| Current investments | 50/53 | €60,000 | €0 | -€60,000 | -100% |
| Cash at bank and in hand | 54/58 | €55,367 | €93,733 | +€38,366 | +69.3% |
| Deferred charges and accrued income | 490/1 | €734 | €434 | -€300 | -40.9% |
| Total equity and liabilities | 10/49 | €146,721 | €125,724 | -€20,997 | -14.3% |
| Equity | 10/15 | €46,568 | €38,802 | -€7,766 | -16.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €26,568 | €18,802 | -€7,766 | -29.2% |
| Distributable reserves | 133 | €26,568 | €18,802 | -€7,766 | -29.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €100,153 | €86,922 | -€13,231 | -13.2% |
| Amounts payable within one year | 42/48 | €100,153 | €86,922 | -€13,231 | -13.2% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €571 | €1,637 | +€1,066 | +187% |
| Credit institutions | 430/8 | €571 | €1,637 | +€1,066 | +187% |
| Trade debts | 44 | €644 | €1,431 | +€787 | +122% |
| Suppliers | 440/4 | €644 | €1,431 | +€787 | +122% |
| Taxes, remuneration and social security | 45 | €6,153 | €7,035 | +€881 | +14.3% |
| Taxes | 450/3 | €6,153 | €7,035 | +€881 | +14.3% |
| Other amounts payable | 47/48 | €92,785 | €76,820 | -€15,965 | -17.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,437 | €4,589 | -€3,848 | -45.6% |
| Other operating charges | 640/8 | €1,138 | €970 | -€169 | -14.8% |
| Non-recurring operating charges | 66A | €1,459 | €0 | -€1,459 | -100% |
| Gross operating margin | 9900 | €28,411 | €43,658 | +€15,247 | +53.7% |
| Operating profit (loss) | 9901 | €17,377 | €38,100 | +€20,723 | +119% |
| Financial income | 75/76B | €179 | €1,981 | +€1,803 | +1,009% |
| Recurring financial income | 75 | €179 | €1,981 | +€1,803 | +1,009% |
| Financial charges | 65/66B | €4,323 | €3,495 | -€828 | -19.2% |
| Recurring financial charges | 65 | €4,323 | €3,495 | -€828 | -19.2% |
| Profit (loss) for the period before taxes | 9903 | €13,233 | €36,586 | +€23,354 | +176% |
| Income taxes | 67/77 | €5,543 | €11,028 | +€5,485 | +99.0% |
| Profit (loss) for the period | 9904 | €7,690 | €25,558 | +€17,868 | +232% |
| Profit (loss) for the period to be appropriated | 9905 | €7,690 | €25,558 | +€17,868 | +232% |
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 1 November 2026 via checked.be.