GRAPHISME & CONFITURE: 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.
GRAPHISME & CONFITURE
Largest movements
- Cash +€23,033
up €23,033 (+35.7%), from €64,500 to €87,532
mainly Receivables within one year (+€17,069) and Net result for the year (+€5,625)
- Receivables within one year -€17,069
down €17,069 (-53.4%), from €31,952 to €14,883
of which Trade receivables: -€16,954
- Deferred charges and accrued income +€3,075
new in 2025: €3,075
- Other debts +€4,844
up €4,844 (+40.9%), from €11,852 to €16,695
- Reserves +€4,792
up €4,792 (+8.4%), from €56,728 to €61,519
of which Distributable reserves: +€4,792
- Gross operating margin -€9,960
down €9,960 (-52.4%), from €18,995 to €9,035
- Taxes -€2,972
down €2,972 (-55.7%), from €5,336 to €2,363
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 | €97,552 | €107,356 | +€9,804 | +10.1% |
| Fixed assets | 21/28 | €1,101 | €1,866 | +€765 | +69.5% |
| Tangible fixed assets | 22/27 | €1,057 | €1,823 | +€765 | +72.4% |
| Furniture and vehicles | 24 | €1,057 | €1,823 | +€765 | +72.4% |
| Financial fixed assets | 28 | €43 | €43 | = | 0.0% |
| Current assets | 29/58 | €96,451 | €105,490 | +€9,039 | +9.4% |
| Amounts receivable within one year | 40/41 | €31,952 | €14,883 | -€17,069 | -53.4% |
| Trade receivables | 40 | €31,837 | €14,883 | -€16,954 | -53.3% |
| Other amounts receivable | 41 | €115 | - | -€115 | |
| Cash at bank and in hand | 54/58 | €64,500 | €87,532 | +€23,033 | +35.7% |
| Deferred charges and accrued income | 490/1 | - | €3,075 | +€3,075 | |
| Total equity and liabilities | 10/49 | €97,552 | €107,356 | +€9,804 | +10.1% |
| Equity | 10/15 | €79,072 | €83,864 | +€4,792 | +6.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €56,728 | €61,519 | +€4,792 | +8.4% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €54,728 | €59,519 | +€4,792 | +8.8% |
| Profit (loss) carried forward | 14 | €2,344 | €2,344 | = | 0.0% |
| Amounts payable | 17/49 | €18,480 | €23,493 | +€5,013 | +27.1% |
| Amounts payable within one year | 42/48 | €18,480 | €23,493 | +€5,013 | +27.1% |
| Trade debts | 44 | €682 | €833 | +€151 | +22.1% |
| Suppliers | 440/4 | €682 | €833 | +€151 | +22.1% |
| Taxes, remuneration and social security | 45 | €5,946 | €5,964 | +€18 | +0.3% |
| Taxes | 450/3 | €5,946 | €5,964 | +€18 | +0.3% |
| Other amounts payable | 47/48 | €11,852 | €16,695 | +€4,844 | +40.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €461 | €539 | +€77 | +16.7% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €18,995 | €9,035 | -€9,960 | -52.4% |
| Operating profit (loss) | 9901 | €18,146 | €8,097 | -€10,050 | -55.4% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €110 | €109 | -€1 | -0.9% |
| Recurring financial charges | 65 | €110 | €109 | -€1 | -0.9% |
| Profit (loss) for the period before taxes | 9903 | €18,037 | €7,988 | -€10,049 | -55.7% |
| Income taxes | 67/77 | €5,336 | €2,363 | -€2,972 | -55.7% |
| Profit (loss) for the period | 9904 | €12,701 | €5,625 | -€7,076 | -55.7% |
| Profit (loss) for the period to be appropriated | 9905 | €12,701 | €5,625 | -€7,076 | -55.7% |
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 30 October 2026 via checked.be.