GRANAAT CONSULTANCY: what changed
GRANAAT CONSULTANCY
Largest movements
- Receivables within one year +€16,628
up €16,628 (+7.2%), from €232,283 to €248,910
of which Trade receivables: +€18,385
- Tangible fixed assets -€12,889
down €12,889 (-52.5%), from €24,546 to €11,657
of which Furniture and vehicles: -€10,826
- Reserves +€18,370
up €18,370 (+13.3%), from €137,717 to €156,087
of which Distributable reserves: +€18,370
- Trade debts -€14,236
down €14,236 (-12.5%), from €114,205 to €99,968
- Other debts +€3,792
up €3,792 (+29.6%), from €12,824 to €16,617
- Gross operating margin +€8,652
up €8,652 (+15.7%), from €55,162 to €63,814
- Taxes -€978
down €978 (-8.6%), from €11,316 to €10,338
- Financial charges +€895
up €895 (+28.4%), from €3,152 to €4,047
- Depreciation -€698
down €698 (-5.1%), from €13,587 to €12,889
- Other operating charges -€659
down €659 (-19.0%), from €3,470 to €2,811
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €286,649 | €290,749 | +€4,100 | +1.4% |
| Fixed assets | 21/28 | €24,546 | €11,657 | -€12,889 | -52.5% |
| Tangible fixed assets | 22/27 | €24,546 | €11,657 | -€12,889 | -52.5% |
| Land and buildings | 22 | €1,696 | €0 | -€1,696 | -100.0% |
| Plant, machinery and equipment | 23 | €367 | €0 | -€367 | -100% |
| Furniture and vehicles | 24 | €22,483 | €11,657 | -€10,826 | -48.2% |
| Current assets | 29/58 | €262,103 | €279,092 | +€16,989 | +6.5% |
| Amounts receivable within one year | 40/41 | €232,283 | €248,910 | +€16,628 | +7.2% |
| Trade receivables | 40 | €103,688 | €122,072 | +€18,385 | +17.7% |
| Other amounts receivable | 41 | €128,595 | €126,838 | -€1,757 | -1.4% |
| Cash at bank and in hand | 54/58 | €27,967 | €29,146 | +€1,179 | +4.2% |
| Deferred charges and accrued income | 490/1 | €1,854 | €1,036 | -€818 | -44.1% |
| Total equity and liabilities | 10/49 | €286,649 | €290,749 | +€4,100 | +1.4% |
| Equity | 10/15 | €143,917 | €162,287 | +€18,370 | +12.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €137,717 | €156,087 | +€18,370 | +13.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €135,857 | €154,227 | +€18,370 | +13.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €142,732 | €128,462 | -€14,270 | -10.0% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €142,732 | €128,462 | -€14,270 | -10.0% |
| Current portion of amounts payable after more than one year | 42 | €5,621 | €4,214 | -€1,406 | -25.0% |
| Trade debts | 44 | €114,205 | €99,968 | -€14,236 | -12.5% |
| Suppliers | 440/4 | €114,205 | €99,968 | -€14,236 | -12.5% |
| Taxes, remuneration and social security | 45 | €10,083 | €7,662 | -€2,420 | -24.0% |
| Taxes | 450/3 | €10,083 | €7,662 | -€2,420 | -24.0% |
| Other amounts payable | 47/48 | €12,824 | €16,617 | +€3,792 | +29.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,587 | €12,889 | -€698 | -5.1% |
| Other operating charges | 640/8 | €3,470 | €2,811 | -€659 | -19.0% |
| Gross operating margin | 9900 | €55,162 | €63,814 | +€8,652 | +15.7% |
| Operating profit (loss) | 9901 | €38,106 | €48,114 | +€10,009 | +26.3% |
| Financial income | 75/76B | €470 | €641 | +€170 | +36.3% |
| Recurring financial income | 75 | €470 | €641 | +€170 | +36.3% |
| Financial charges | 65/66B | €3,152 | €4,047 | +€895 | +28.4% |
| Recurring financial charges | 65 | €3,152 | €4,047 | +€895 | +28.4% |
| Profit (loss) for the period before taxes | 9903 | €35,424 | €44,708 | +€9,284 | +26.2% |
| Income taxes | 67/77 | €11,316 | €10,338 | -€978 | -8.6% |
| Profit (loss) for the period | 9904 | €24,108 | €34,370 | +€10,262 | +42.6% |
| Profit (loss) for the period to be appropriated | 9905 | €24,108 | €34,370 | +€10,262 | +42.6% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.