GraPFical Solutions: 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.
GraPFical Solutions
Largest movements
- Cash -€27,205
down €27,205 (-58.5%), from €46,498 to €19,293
mainly Net result for the year (-€20,631) and Other debts (-€4,814)
- Receivables within one year -€1,756
down €1,756 (-14.3%), from €12,287 to €10,531
of which Trade receivables: -€7,487
- Tangible fixed assets +€1,730
up €1,730 (+22.4%), from €7,719 to €9,450
of which Other tangible fixed assets: +€2,860
- Profit (loss) carried forward -€20,631
new in 2025: -€20,631
- Other debts -€4,814
down €4,814 (-74.3%), from €6,482 to €1,667
- Gross operating margin -€36,831
down €36,831, from €17,817 to -€19,015
- Taxes -€3,781
down €3,781 (-95.8%), from €3,946 to €165
- Financial charges -€589
down €589 (-42.1%), from €1,400 to €810
- Other operating charges -€378
down €378 (-48.6%), from €778 to €400
- Depreciation -€305
down €305 (-21.3%), from €1,435 to €1,130
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 | €105,414 | €78,451 | -€26,963 | -25.6% |
| Fixed assets | 21/28 | €7,719 | €9,450 | +€1,730 | +22.4% |
| Tangible fixed assets | 22/27 | €7,719 | €9,450 | +€1,730 | +22.4% |
| Plant, machinery and equipment | 23 | €373 | €158 | -€215 | -57.6% |
| Furniture and vehicles | 24 | €1,346 | €431 | -€915 | -67.9% |
| Other tangible fixed assets | 26 | €6,000 | €8,860 | +€2,860 | +47.7% |
| Current assets | 29/58 | €97,695 | €69,001 | -€28,694 | -29.4% |
| Amounts receivable within one year | 40/41 | €12,287 | €10,531 | -€1,756 | -14.3% |
| Trade receivables | 40 | €7,487 | - | -€7,487 | |
| Other amounts receivable | 41 | €4,799 | €10,531 | +€5,731 | +119.4% |
| Current investments | 50/53 | €36,047 | €36,160 | +€113 | +0.3% |
| Cash at bank and in hand | 54/58 | €46,498 | €19,293 | -€27,205 | -58.5% |
| Deferred charges and accrued income | 490/1 | €2,863 | €3,018 | +€155 | +5.4% |
| Total equity and liabilities | 10/49 | €105,414 | €78,451 | -€26,963 | -25.6% |
| Equity | 10/15 | €97,192 | €76,561 | -€20,631 | -21.2% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €95,692 | €95,692 | = | 0.0% |
| Distributable reserves | 133 | €95,692 | €95,692 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€20,631 | -€20,631 | |
| Amounts payable | 17/49 | €8,222 | €1,889 | -€6,332 | -77.0% |
| Amounts payable within one year | 42/48 | €8,006 | €1,889 | -€6,116 | -76.4% |
| Trade debts | 44 | €1,254 | €222 | -€1,032 | -82.3% |
| Suppliers | 440/4 | €1,254 | €222 | -€1,032 | -82.3% |
| Taxes, remuneration and social security | 45 | €270 | - | -€270 | |
| Taxes | 450/3 | €270 | - | -€270 | |
| Other amounts payable | 47/48 | €6,482 | €1,667 | -€4,814 | -74.3% |
| Accrued charges and deferred income | 492/3 | €216 | - | -€216 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,435 | €1,130 | -€305 | -21.3% |
| Other operating charges | 640/8 | €778 | €400 | -€378 | -48.6% |
| Gross operating margin | 9900 | €17,817 | -€19,015 | -€36,831 | |
| Operating profit (loss) | 9901 | €15,604 | -€20,544 | -€36,148 | |
| Financial income | 75/76B | €862 | €888 | +€26 | +3.0% |
| Recurring financial income | 75 | €862 | €888 | +€26 | +3.0% |
| Financial charges | 65/66B | €1,400 | €810 | -€589 | -42.1% |
| Recurring financial charges | 65 | €1,400 | €810 | -€589 | -42.1% |
| Profit (loss) for the period before taxes | 9903 | €15,067 | -€20,466 | -€35,533 | |
| Income taxes | 67/77 | €3,946 | €165 | -€3,781 | -95.8% |
| Profit (loss) for the period | 9904 | €11,121 | -€20,631 | -€31,752 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,121 | -€20,631 | -€31,752 |
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 6 October 2026 via checked.be.