Grandio Consulting: what changed
Grandio Consulting
Largest movements
- Cash +€53,505
up €53,505 (+79.2%), from €67,570 to €121,075
mainly Net result for the year (+€39,175) and Receivables within one year (+€12,100)
- Receivables within one year -€12,100
no longer reported in 2025 (was €12,100)
- Tangible fixed assets +€4,472
new in 2025: €4,472
of which Plant, machinery and equipment: +€2,370
- Profit (loss) carried forward +€39,175
up €39,175 (+70.4%), from €55,673 to €94,848
- Tax, wage and social debts +€7,199
up €7,199 (+35.0%), from €20,566 to €27,765
- Other operating charges -€1,939
no longer reported in 2025 (was €1,939)
- Gross operating margin -€1,076
down €1,076 (-2.0%), from €53,663 to €52,587
- Financial charges -€589
down €589 (-20.6%), from €2,854 to €2,265
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 | €80,045 | €126,650 | +€46,606 | +58.2% |
| Fixed assets | 21/28 | - | €4,472 | +€4,472 | |
| Tangible fixed assets | 22/27 | - | €4,472 | +€4,472 | |
| Plant, machinery and equipment | 23 | - | €2,370 | +€2,370 | |
| Furniture and vehicles | 24 | - | €2,102 | +€2,102 | |
| Current assets | 29/58 | €80,045 | €122,179 | +€42,134 | +52.6% |
| Amounts receivable within one year | 40/41 | €12,100 | - | -€12,100 | |
| Trade receivables | 40 | €12,100 | - | -€12,100 | |
| Current investments | 50/53 | €375 | €375 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €67,570 | €121,075 | +€53,505 | +79.2% |
| Deferred charges and accrued income | 490/1 | - | €728 | +€728 | |
| Total equity and liabilities | 10/49 | €80,045 | €126,650 | +€46,606 | +58.2% |
| Equity | 10/15 | €58,673 | €97,848 | +€39,175 | +66.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €55,673 | €94,848 | +€39,175 | +70.4% |
| Amounts payable | 17/49 | €21,372 | €28,802 | +€7,431 | +34.8% |
| Amounts payable within one year | 42/48 | €21,372 | €28,802 | +€7,431 | +34.8% |
| Trade debts | 44 | €787 | €1,018 | +€231 | +29.4% |
| Suppliers | 440/4 | €787 | €1,018 | +€231 | +29.4% |
| Taxes, remuneration and social security | 45 | €20,566 | €27,765 | +€7,199 | +35.0% |
| Taxes | 450/3 | €20,566 | €27,765 | +€7,199 | +35.0% |
| Other amounts payable | 47/48 | €19 | €19 | = | 0.0% |
| Remuneration, social security and pensions | 62 | - | €80 | +€80 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €494 | +€494 | |
| Other operating charges | 640/8 | €1,939 | - | -€1,939 | |
| Gross operating margin | 9900 | €53,663 | €52,587 | -€1,076 | -2.0% |
| Operating profit (loss) | 9901 | €51,725 | €52,013 | +€289 | +0.6% |
| Financial charges | 65/66B | €2,854 | €2,265 | -€589 | -20.6% |
| Recurring financial charges | 65 | €2,854 | €2,265 | -€589 | -20.6% |
| Profit (loss) for the period before taxes | 9903 | €48,871 | €49,748 | +€878 | +1.8% |
| Income taxes | 67/77 | €10,232 | €10,573 | +€341 | +3.3% |
| Profit (loss) for the period | 9904 | €38,639 | €39,175 | +€536 | +1.4% |
| Profit (loss) for the period to be appropriated | 9905 | €38,639 | €39,175 | +€536 | +1.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.