GRANY TEA: what changed
Two fiscal 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.
GRANY TEA
Largest movements
- Cash +€82,534
up €82,534 (+70.9%), from €116,483 to €199,017
mainly Net result for the year (+€69,381) and Trade debts (+€23,197)
- Receivables within one year +€7,122
up €7,122 (+14.0%), from €50,815 to €57,937
of which Trade receivables: +€14,122
- Profit (loss) carried forward +€69,381
new in 2025: €69,381
- Trade debts +€23,197
up €23,197 (+64.4%), from €35,996 to €59,193
- Tax, wage and social debts -€2,728
down €2,728 (-13.4%), from €20,357 to €17,629
of which Taxes: -€1,728
- Gross operating margin +€53,383
up €53,383 (+105.6%), from €50,553 to €103,936
- Taxes +€17,334
up €17,334 (+101.5%), from €17,085 to €34,419
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.
Cash bridge derived
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 | €167,298 | €256,955 | +€89,657 | +53.6% |
| Current assets | 29/58 | €167,298 | €256,955 | +€89,657 | +53.6% |
| Amounts receivable within one year | 40/41 | €50,815 | €57,937 | +€7,122 | +14.0% |
| Trade receivables | 40 | €42,900 | €57,022 | +€14,122 | +32.9% |
| Other amounts receivable | 41 | €7,915 | €915 | -€7,000 | -88.4% |
| Cash at bank and in hand | 54/58 | €116,483 | €199,017 | +€82,534 | +70.9% |
| Deferred charges and accrued income | 490/1 | - | €1 | +€1 | |
| Total equity and liabilities | 10/49 | €167,298 | €256,955 | +€89,657 | +53.6% |
| Equity | 10/15 | €105,178 | €174,559 | +€69,381 | +66.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €103,178 | €103,178 | = | 0.0% |
| Distributable reserves | 133 | €103,178 | €103,178 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €69,381 | +€69,381 | |
| Amounts payable | 17/49 | €62,120 | €82,396 | +€20,276 | +32.6% |
| Amounts payable within one year | 42/48 | €62,120 | €82,396 | +€20,276 | +32.6% |
| Trade debts | 44 | €35,996 | €59,193 | +€23,197 | +64.4% |
| Suppliers | 440/4 | €35,996 | €59,193 | +€23,197 | +64.4% |
| Taxes, remuneration and social security | 45 | €20,357 | €17,629 | -€2,728 | -13.4% |
| Taxes | 450/3 | €19,357 | €17,629 | -€1,728 | -8.9% |
| Remuneration and social security | 454/9 | €1,000 | - | -€1,000 | |
| Other amounts payable | 47/48 | €5,767 | €5,574 | -€193 | -3.3% |
| Other operating charges | 640/8 | €458 | €703 | +€245 | +53.5% |
| Gross operating margin | 9900 | €50,553 | €103,936 | +€53,383 | +105.6% |
| Operating profit (loss) | 9901 | €50,095 | €103,233 | +€53,138 | +106.1% |
| Financial income | 75/76B | €585 | €730 | +€145 | +24.8% |
| Recurring financial income | 75 | €585 | €730 | +€145 | +24.8% |
| Financial charges | 65/66B | €407 | €163 | -€244 | -60.0% |
| Recurring financial charges | 65 | €407 | €163 | -€244 | -60.0% |
| Profit (loss) for the period before taxes | 9903 | €50,273 | €103,800 | +€53,527 | +106.5% |
| Income taxes | 67/77 | €17,085 | €34,419 | +€17,334 | +101.5% |
| Profit (loss) for the period | 9904 | €33,188 | €69,381 | +€36,193 | +109.1% |
| Profit (loss) for the period to be appropriated | 9905 | €33,188 | €69,381 | +€36,193 | +109.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.