GRAPHER § Co: 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.
GRAPHER § Co
Largest movements
- Tangible fixed assets -€11,202
down €11,202 (-54.7%), from €20,487 to €9,285
of which Furniture and vehicles: -€9,963
- Receivables within one year -€1,175
down €1,175 (-3.1%), from €37,585 to €36,410
of which Trade receivables: -€1,175
- Profit (loss) carried forward -€7,092
down €7,092 (-13.7%), from -€51,625 to -€58,717
- Other debts -€6,709
down €6,709 (-8.5%), from €78,724 to €72,015
- Short-term financial debts -€4,231
no longer reported in 2025 (was €4,231)
- Accrued charges and deferred income +€2,856
up €2,856 (+33.4%), from €8,553 to €11,409
- Trade debts +€1,814
up €1,814 (+15.0%), from €12,104 to €13,918
- Gross operating margin +€14,700
up €14,700, from -€6,940 to €7,760
- Depreciation -€7,729
down €7,729 (-36.2%), from €21,353 to €13,624
- Financial charges +€275
up €275 (+76.0%), from €362 to €637
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 | €59,458 | €47,669 | -€11,789 | -19.8% |
| Fixed assets | 21/28 | €20,517 | €9,315 | -€11,202 | -54.6% |
| Tangible fixed assets | 22/27 | €20,487 | €9,285 | -€11,202 | -54.7% |
| Plant, machinery and equipment | 23 | €2,625 | €1,386 | -€1,239 | -47.2% |
| Furniture and vehicles | 24 | €17,862 | €7,899 | -€9,963 | -55.8% |
| Financial fixed assets | 28 | €30 | €30 | = | 0.0% |
| Current assets | 29/58 | €38,941 | €38,354 | -€587 | -1.5% |
| Amounts receivable within one year | 40/41 | €37,585 | €36,410 | -€1,175 | -3.1% |
| Trade receivables | 40 | €27,316 | €26,141 | -€1,175 | -4.3% |
| Other amounts receivable | 41 | €10,269 | €10,269 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €165 | €488 | +€323 | +196% |
| Deferred charges and accrued income | 490/1 | €1,191 | €1,456 | +€265 | +22.3% |
| Total equity and liabilities | 10/49 | €59,458 | €47,669 | -€11,789 | -19.8% |
| Equity | 10/15 | -€45,325 | -€52,417 | -€7,092 | -15.6% |
| Contributions | 10/11 | €6,300 | €6,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€51,625 | -€58,717 | -€7,092 | -13.7% |
| Amounts payable | 17/49 | €104,783 | €100,086 | -€4,697 | -4.5% |
| Amounts payable within one year | 42/48 | €96,230 | €88,677 | -€7,553 | -7.8% |
| Financial debts | 43 | €4,231 | - | -€4,231 | |
| Credit institutions | 430/8 | €4,231 | - | -€4,231 | |
| Trade debts | 44 | €12,104 | €13,918 | +€1,814 | +15.0% |
| Suppliers | 440/4 | €12,104 | €13,918 | +€1,814 | +15.0% |
| Taxes, remuneration and social security | 45 | €1,171 | €2,744 | +€1,573 | +134% |
| Taxes | 450/3 | €1,171 | €2,744 | +€1,573 | +134% |
| Other amounts payable | 47/48 | €78,724 | €72,015 | -€6,709 | -8.5% |
| Accrued charges and deferred income | 492/3 | €8,553 | €11,409 | +€2,856 | +33.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,353 | €13,624 | -€7,729 | -36.2% |
| Other operating charges | 640/8 | €665 | €600 | -€65 | -9.8% |
| Gross operating margin | 9900 | -€6,940 | €7,760 | +€14,700 | |
| Operating profit (loss) | 9901 | -€28,958 | -€6,464 | +€22,494 | +77.7% |
| Financial income | 75/76B | €3 | €9 | +€6 | +200% |
| Recurring financial income | 75 | €3 | €9 | +€6 | +200% |
| Financial charges | 65/66B | €362 | €637 | +€275 | +76.0% |
| Recurring financial charges | 65 | €362 | €637 | +€275 | +76.0% |
| Profit (loss) for the period before taxes | 9903 | -€29,317 | -€7,092 | +€22,225 | +75.8% |
| Profit (loss) for the period | 9904 | -€29,317 | -€7,092 | +€22,225 | +75.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€29,317 | -€7,092 | +€22,225 | +75.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.