GRAND OUVERT: 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.
GRAND OUVERT
Largest movements
- Cash +€33,490
up €33,490 (+57.6%), from €58,127 to €91,617
mainly Other debts (+€101,298) and Net result for the year (+€28,577)
- Tangible fixed assets -€1,545
down €1,545 (-89.3%), from €1,731 to €186
- Other debts +€101,298
up €101,298 (+7,868%), from €1,287 to €102,585
- Profit (loss) carried forward -€71,524
no longer reported in 2025 (was €71,524)
- Tax, wage and social debts +€1,711
up €1,711 (+66.7%), from €2,564 to €4,274
of which Taxes: +€3,711
- Gross operating margin +€40,944
up €40,944, from -€3,615 to €37,329
- Taxes +€6,623
up €6,623 (+33,721%), from €20 to €6,642
- Depreciation -€448
down €448 (-22.5%), from €1,993 to €1,545
- Other operating charges +€420
new in 2025: €420
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 | €81,664 | €113,388 | +€31,723 | +38.8% |
| Fixed assets | 21/28 | €1,731 | €186 | -€1,545 | -89.3% |
| Tangible fixed assets | 22/27 | €1,731 | €186 | -€1,545 | -89.3% |
| Furniture and vehicles | 24 | €1,731 | €186 | -€1,545 | -89.3% |
| Current assets | 29/58 | €79,934 | €113,202 | +€33,268 | +41.6% |
| Amounts receivable within one year | 40/41 | €21,175 | €21,175 | = | 0.0% |
| Trade receivables | 40 | €21,175 | €21,175 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €58,127 | €91,617 | +€33,490 | +57.6% |
| Deferred charges and accrued income | 490/1 | €632 | €410 | -€222 | -35.1% |
| Total equity and liabilities | 10/49 | €81,664 | €113,388 | +€31,723 | +38.8% |
| Equity | 10/15 | €76,524 | €5,000 | -€71,524 | -93.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €71,524 | - | -€71,524 | |
| Amounts payable | 17/49 | €5,140 | €108,388 | +€103,248 | +2,009% |
| Amounts payable within one year | 42/48 | €5,140 | €107,452 | +€102,312 | +1,990% |
| Trade debts | 44 | €1,289 | €593 | -€696 | -54.0% |
| Suppliers | 440/4 | €1,289 | €593 | -€696 | -54.0% |
| Taxes, remuneration and social security | 45 | €2,564 | €4,274 | +€1,711 | +66.7% |
| Taxes | 450/3 | €564 | €4,274 | +€3,711 | +658% |
| Remuneration and social security | 454/9 | €2,000 | - | -€2,000 | |
| Other amounts payable | 47/48 | €1,287 | €102,585 | +€101,298 | +7,868% |
| Accrued charges and deferred income | 492/3 | - | €936 | +€936 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,993 | €1,545 | -€448 | -22.5% |
| Other operating charges | 640/8 | - | €420 | +€420 | |
| Gross operating margin | 9900 | -€3,615 | €37,329 | +€40,944 | |
| Operating profit (loss) | 9901 | -€5,608 | €35,364 | +€40,972 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | -€167 | €145 | +€312 | |
| Recurring financial charges | 65 | -€167 | €145 | +€312 | |
| Profit (loss) for the period before taxes | 9903 | -€5,442 | €35,219 | +€40,661 | |
| Income taxes | 67/77 | €20 | €6,642 | +€6,623 | +33,721% |
| Profit (loss) for the period | 9904 | -€5,461 | €28,577 | +€34,038 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,461 | €28,577 | +€34,038 |
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 31 October 2026 via checked.be.