GRAN BAITA: 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.
GRAN BAITA
Largest movements
- Receivables within one year -€9,998
down €9,998 (-51.7%), from €19,350 to €9,352
- Profit (loss) carried forward -€9,998
down €9,998 (-52.1%), from €19,208 to €9,210
- Gross operating margin +€8,999
up €8,999 (+49.8%), from -€18,063 to -€9,064
- Purchases and services -€8,999
down €8,999 (-49.8%), from €18,063 to €9,064
From the 2023 result to the 2024 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €19,350 | €9,352 | -€9,998 | -51.7% |
| Current assets | 29/58 | €19,350 | €9,352 | -€9,998 | -51.7% |
| Amounts receivable within one year | 40/41 | €19,350 | €9,352 | -€9,998 | -51.7% |
| Other amounts receivable | 41 | €19,350 | €9,352 | -€9,998 | -51.7% |
| Total equity and liabilities | 10/49 | €19,350 | €9,352 | -€9,998 | -51.7% |
| Equity | 10/15 | €19,208 | €9,210 | -€9,998 | -52.1% |
| Profit (loss) carried forward | 14 | €19,208 | €9,210 | -€9,998 | -52.1% |
| Amounts payable | 17/49 | €142 | €142 | = | 0.0% |
| Amounts payable within one year | 42/48 | €142 | €142 | = | 0.0% |
| Financial debts | 43 | €79 | €79 | = | 0.0% |
| Credit institutions | 430/8 | €79 | €79 | = | 0.0% |
| Trade debts | 44 | €63 | €63 | = | 0.0% |
| Suppliers | 440/4 | €63 | €63 | = | 0.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €18,063 | €9,064 | -€8,999 | -49.8% |
| Non-recurring operating charges | 66A | - | €934 | +€934 | |
| Gross operating margin | 9900 | -€18,063 | -€9,064 | +€8,999 | +49.8% |
| Operating profit (loss) | 9901 | -€18,063 | -€9,998 | +€8,065 | +44.6% |
| Profit (loss) for the period before taxes | 9903 | -€18,063 | -€9,998 | +€8,065 | +44.6% |
| Profit (loss) for the period | 9904 | -€18,063 | -€9,998 | +€8,065 | +44.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,063 | -€9,998 | +€8,065 | +44.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.