Graphème: 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.
Graphème
Largest movements
- Stocks and contracts -€1,959
down €1,959 (-3.4%), from €57,741 to €55,782
- Tangible fixed assets -€1,367
down €1,367 (-76.7%), from €1,783 to €415
- Other debts +€11,603
up €11,603 (+46.4%), from €25,005 to €36,608
- Debts after one year -€11,044
down €11,044 (-29.4%), from €37,513 to €26,470
of which Financial debts: -€11,044
- Profit (loss) carried forward -€7,220
down €7,220 (-17.8%), from -€40,600 to -€47,820
- Short-term financial debts +€1,703
up €1,703, from €0 to €1,703
- Trade debts +€840
up €840 (+4.2%), from €19,911 to €20,751
- Gross operating margin -€2,605
down €2,605 (-601%), from -€434 to -€3,039
- Financial charges -€2,100
down €2,100 (-51.6%), from €4,069 to €1,969
- Other operating charges -€70
down €70 (-14.9%), from €470 to €400
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 | €63,961 | €60,393 | -€3,568 | -5.6% |
| Fixed assets | 21/28 | €5,647 | €3,834 | -€1,813 | -32.1% |
| Intangible fixed assets | 21 | €3,865 | €3,419 | -€446 | -11.5% |
| Tangible fixed assets | 22/27 | €1,783 | €415 | -€1,367 | -76.7% |
| Plant, machinery and equipment | 23 | €1,783 | €415 | -€1,367 | -76.7% |
| Current assets | 29/58 | €58,314 | €56,559 | -€1,755 | -3.0% |
| Stocks and contracts in progress | 3 | €57,741 | €55,782 | -€1,959 | -3.4% |
| Stocks | 30/36 | €57,741 | €55,782 | -€1,959 | -3.4% |
| Amounts receivable within one year | 40/41 | €493 | €324 | -€170 | -34.4% |
| Trade receivables | 40 | €138 | €0 | -€138 | -100% |
| Other amounts receivable | 41 | €355 | €324 | -€32 | -9.0% |
| Cash at bank and in hand | 54/58 | €80 | €0 | -€80 | -100% |
| Deferred charges and accrued income | 490/1 | €0 | €453 | +€453 | |
| Total equity and liabilities | 10/49 | €63,961 | €60,393 | -€3,568 | -5.6% |
| Equity | 10/15 | -€30,600 | -€37,820 | -€7,220 | -23.6% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€40,600 | -€47,820 | -€7,220 | -17.8% |
| Amounts payable | 17/49 | €94,561 | €98,213 | +€3,652 | +3.9% |
| Amounts payable after more than one year | 17 | €37,513 | €26,470 | -€11,044 | -29.4% |
| Financial debts | 170/4 | €32,513 | €21,470 | -€11,044 | -34.0% |
| Other amounts payable | 178/9 | €5,000 | €5,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €55,686 | €70,105 | +€14,418 | +25.9% |
| Current portion of amounts payable after more than one year | 42 | €10,634 | €11,044 | +€410 | +3.9% |
| Financial debts | 43 | €0 | €1,703 | +€1,703 | |
| Credit institutions | 430/8 | €0 | €1,703 | +€1,703 | |
| Trade debts | 44 | €19,911 | €20,751 | +€840 | +4.2% |
| Suppliers | 440/4 | €19,911 | €20,751 | +€840 | +4.2% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €136 | €0 | -€136 | -100% |
| Taxes | 450/3 | €136 | €0 | -€136 | -100% |
| Other amounts payable | 47/48 | €25,005 | €36,608 | +€11,603 | +46.4% |
| Accrued charges and deferred income | 492/3 | €1,361 | €1,638 | +€277 | +20.4% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,813 | €1,813 | +€0 | 0.0% |
| Other operating charges | 640/8 | €470 | €400 | -€70 | -14.9% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | -€434 | -€3,039 | -€2,605 | -601% |
| Operating profit (loss) | 9901 | -€2,717 | -€5,252 | -€2,535 | -93.3% |
| Financial income | 75/76B | €0 | €1 | +€1 | |
| Recurring financial income | 75 | €0 | €1 | +€1 | |
| Financial charges | 65/66B | €4,069 | €1,969 | -€2,100 | -51.6% |
| Recurring financial charges | 65 | €4,069 | €1,969 | -€2,100 | -51.6% |
| Profit (loss) for the period before taxes | 9903 | -€6,786 | -€7,220 | -€434 | -6.4% |
| Income taxes | 67/77 | - | €0 | +€0 | |
| Profit (loss) for the period | 9904 | -€6,786 | -€7,220 | -€435 | -6.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,786 | -€7,220 | -€435 | -6.4% |
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 14 October 2026 via checked.be.