GRANDISIMMO: 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.
GRANDISIMMO
Largest movements
- Tangible fixed assets +€28,778
up €28,778 (+724%), from €3,975 to €32,753
of which Furniture and vehicles: +€28,789
- Receivables within one year -€12,679
down €12,679 (-40.2%), from €31,544 to €18,865
of which Trade receivables: -€12,908
- Cash -€11,677
down €11,677 (-30.8%), from €37,917 to €26,239
mainly Investment in fixed assets (net) (-€34,396) and Tax, wage and social debts (-€7,548)
- Stocks and contracts -€11,000
no longer reported in 2025 (was €11,000)
- Tax, wage and social debts -€7,548
down €7,548 (-65.9%), from €11,453 to €3,906
of which Taxes: -€5,558
- Trade debts +€3,746
up €3,746 (+313%), from €1,196 to €4,942
- Advances received -€3,549
down €3,549 (-35.5%), from €10,000 to €6,451
- Profit (loss) carried forward +€1,514
up €1,514 (+39.1%), from -€3,868 to -€2,354
- Gross operating margin +€4,839
up €4,839 (+106%), from €4,584 to €9,423
- Depreciation +€3,813
up €3,813 (+211%), from €1,805 to €5,618
- Taxes +€314
up €314 (+32.7%), from €958 to €1,271
- Other operating charges -€287
down €287 (-25.6%), from €1,120 to €833
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 | €85,677 | €79,785 | -€5,892 | -6.9% |
| Fixed assets | 21/28 | €3,975 | €32,753 | +€28,778 | +724% |
| Tangible fixed assets | 22/27 | €3,975 | €32,753 | +€28,778 | +724% |
| Plant, machinery and equipment | 23 | €1,297 | €1,285 | -€12 | -0.9% |
| Furniture and vehicles | 24 | €2,678 | €31,468 | +€28,789 | +1,075% |
| Current assets | 29/58 | €81,702 | €47,032 | -€34,669 | -42.4% |
| Stocks and contracts in progress | 3 | €11,000 | - | -€11,000 | |
| Contracts in progress | 37 | €11,000 | - | -€11,000 | |
| Amounts receivable within one year | 40/41 | €31,544 | €18,865 | -€12,679 | -40.2% |
| Trade receivables | 40 | €31,544 | €18,636 | -€12,908 | -40.9% |
| Other amounts receivable | 41 | - | €229 | +€229 | |
| Cash at bank and in hand | 54/58 | €37,917 | €26,239 | -€11,677 | -30.8% |
| Deferred charges and accrued income | 490/1 | €1,241 | €1,928 | +€687 | +55.4% |
| Total equity and liabilities | 10/49 | €85,677 | €79,785 | -€5,892 | -6.9% |
| Equity | 10/15 | €60,001 | €61,515 | +€1,514 | +2.5% |
| Contributions | 10/11 | €6,400 | €6,400 | = | 0.0% |
| Reserves | 13 | €57,469 | €57,469 | = | 0.0% |
| 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 | €55,609 | €55,609 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,868 | -€2,354 | +€1,514 | +39.1% |
| Amounts payable | 17/49 | €25,676 | €18,270 | -€7,406 | -28.8% |
| Amounts payable within one year | 42/48 | €25,664 | €18,270 | -€7,394 | -28.8% |
| Trade debts | 44 | €1,196 | €4,942 | +€3,746 | +313% |
| Suppliers | 440/4 | €1,196 | €4,942 | +€3,746 | +313% |
| Advances received on contracts in progress | 46 | €10,000 | €6,451 | -€3,549 | -35.5% |
| Taxes, remuneration and social security | 45 | €11,453 | €3,906 | -€7,548 | -65.9% |
| Taxes | 450/3 | €7,503 | €1,946 | -€5,558 | -74.1% |
| Remuneration and social security | 454/9 | €3,950 | €1,960 | -€1,990 | -50.4% |
| Other amounts payable | 47/48 | €3,015 | €2,971 | -€44 | -1.4% |
| Accrued charges and deferred income | 492/3 | €12 | €0 | -€12 | -98.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,805 | €5,618 | +€3,813 | +211% |
| Other operating charges | 640/8 | €1,120 | €833 | -€287 | -25.6% |
| Gross operating margin | 9900 | €4,584 | €9,423 | +€4,839 | +106% |
| Operating profit (loss) | 9901 | €1,659 | €2,971 | +€1,313 | +79.2% |
| Financial charges | 65/66B | €177 | €186 | +€9 | +5.2% |
| Recurring financial charges | 65 | €177 | €186 | +€9 | +5.2% |
| Profit (loss) for the period before taxes | 9903 | €1,482 | €2,785 | +€1,304 | +88.0% |
| Income taxes | 67/77 | €958 | €1,271 | +€314 | +32.7% |
| Profit (loss) for the period | 9904 | €524 | €1,514 | +€990 | +189% |
| Profit (loss) for the period to be appropriated | 9905 | €524 | €1,514 | +€990 | +189% |
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 23 October 2026 via checked.be.