GRAPHIC CONSULTING: 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.
GRAPHIC CONSULTING
Largest movements
- Tangible fixed assets -€34,508
down €34,508 (-4.2%), from €823,537 to €789,029
of which Land and buildings: -€34,508
- Reserves -€13,808
down €13,808 (-13.1%), from €105,403 to €91,596
of which Distributable reserves: -€13,808
- Other debts -€11,160
down €11,160 (-65.5%), from €17,048 to €5,888
- Gross operating margin -€5,349
down €5,349 (-15.8%), from €33,835 to €28,485
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 | €1,097,512 | €1,072,875 | -€24,637 | -2.2% |
| Fixed assets | 21/28 | €940,047 | €905,539 | -€34,508 | -3.7% |
| Tangible fixed assets | 22/27 | €823,537 | €789,029 | -€34,508 | -4.2% |
| Land and buildings | 22 | €692,287 | €657,779 | -€34,508 | -5.0% |
| Other tangible fixed assets | 26 | €131,250 | €131,250 | = | 0.0% |
| Financial fixed assets | 28 | €116,510 | €116,510 | = | 0.0% |
| Current assets | 29/58 | €157,465 | €167,336 | +€9,871 | +6.3% |
| Amounts receivable within one year | 40/41 | €154,869 | €164,834 | +€9,965 | +6.4% |
| Other amounts receivable | 41 | €154,869 | €164,834 | +€9,965 | +6.4% |
| Cash at bank and in hand | 54/58 | €437 | €283 | -€154 | -35.3% |
| Deferred charges and accrued income | 490/1 | €2,159 | €2,220 | +€60 | +2.8% |
| Total equity and liabilities | 10/49 | €1,097,512 | €1,072,875 | -€24,637 | -2.2% |
| Equity | 10/15 | €1,074,008 | €1,060,200 | -€13,808 | -1.3% |
| Contributions | 10/11 | €968,604 | €968,604 | = | 0.0% |
| Reserves | 13 | €105,403 | €91,596 | -€13,808 | -13.1% |
| Non-distributable reserves | 130/1 | €3,683 | €3,683 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,683 | €3,683 | = | 0.0% |
| Distributable reserves | 133 | €101,721 | €87,913 | -€13,808 | -13.6% |
| Amounts payable | 17/49 | €23,504 | €12,675 | -€10,829 | -46.1% |
| Amounts payable within one year | 42/48 | €23,504 | €12,675 | -€10,829 | -46.1% |
| Trade debts | 44 | €6,456 | €6,787 | +€331 | +5.1% |
| Suppliers | 440/4 | €6,456 | €6,787 | +€331 | +5.1% |
| Other amounts payable | 47/48 | €17,048 | €5,888 | -€11,160 | -65.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,508 | €34,508 | = | 0.0% |
| Other operating charges | 640/8 | €7,543 | €7,862 | +€319 | +4.2% |
| Gross operating margin | 9900 | €33,835 | €28,485 | -€5,349 | -15.8% |
| Operating profit (loss) | 9901 | -€8,216 | -€13,885 | -€5,668 | -69.0% |
| Financial income | 75/76B | €0 | €127 | +€127 | |
| Recurring financial income | 75 | €0 | €127 | +€127 | |
| Financial charges | 65/66B | €24 | €50 | +€26 | +108% |
| Recurring financial charges | 65 | €24 | €50 | +€26 | +108% |
| Profit (loss) for the period before taxes | 9903 | -€8,240 | -€13,808 | -€5,567 | -67.6% |
| Profit (loss) for the period | 9904 | -€8,240 | -€13,808 | -€5,567 | -67.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,240 | -€13,808 | -€5,567 | -67.6% |
Source: filed annual accounts (NBB), financial years ended 31 August 2024 and 31 August 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.