GRASS CONSULTING: 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.
GRASS CONSULTING
Largest movements
- Cash +€39,777
up €39,777 (+329.6%), from €12,070 to €51,846
mainly Net result for the year (+€68,349) and Tax, wage and social debts (+€16,733)
- Receivables within one year +€9,472
up €9,472 (+90.2%), from €10,500 to €19,972
of which Other amounts receivable: +€19,972
- Tangible fixed assets -€1,687
down €1,687 (-25.8%), from €6,547 to €4,859
of which Plant, machinery and equipment: -€987
- Other debts -€41,494
down €41,494 (-100.0%), from €41,494 to €0
- Reserves +€39,500
new in 2025: €39,500
- Profit (loss) carried forward +€28,849
up €28,849, from -€28,543 to €306
- Tax, wage and social debts +€16,733
up €16,733 (+149.2%), from €11,213 to €27,946
of which Taxes: +€16,733
- Trade debts +€3,340
up €3,340 (+94.8%), from €3,524 to €6,864
- Financial charges -€51,588
down €51,588 (-99.6%), from €51,772 to €184
- Staff costs -€24,062
down €24,062 (-100.0%), from €24,062 to €0
- Taxes +€20,463
up €20,463 (+14029.4%), from €146 to €20,609
- Gross operating margin +€6,550
up €6,550 (+7.6%), from €86,447 to €92,997
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 | €30,202 | €77,116 | +€46,915 | +155.3% |
| Formation expenses | 20 | €800 | €380 | -€420 | -52.5% |
| Fixed assets | 21/28 | €6,547 | €4,859 | -€1,687 | -25.8% |
| Tangible fixed assets | 22/27 | €6,547 | €4,859 | -€1,687 | -25.8% |
| Plant, machinery and equipment | 23 | €1,736 | €749 | -€987 | -56.9% |
| Other tangible fixed assets | 26 | €4,811 | €4,111 | -€700 | -14.5% |
| Current assets | 29/58 | €22,856 | €71,877 | +€49,022 | +214.5% |
| Amounts receivable within one year | 40/41 | €10,500 | €19,972 | +€9,472 | +90.2% |
| Trade receivables | 40 | €10,500 | €0 | -€10,500 | -100.0% |
| Other amounts receivable | 41 | - | €19,972 | +€19,972 | |
| Cash at bank and in hand | 54/58 | €12,070 | €51,846 | +€39,777 | +329.6% |
| Deferred charges and accrued income | 490/1 | €286 | €59 | -€227 | -79.3% |
| Total equity and liabilities | 10/49 | €30,202 | €77,116 | +€46,915 | +155.3% |
| Equity | 10/15 | -€26,043 | €42,306 | +€68,349 | |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | - | €39,500 | +€39,500 | |
| Distributable reserves | 133 | - | €39,500 | +€39,500 | |
| Profit (loss) carried forward | 14 | -€28,543 | €306 | +€28,849 | |
| Amounts payable | 17/49 | €56,244 | €34,810 | -€21,435 | -38.1% |
| Amounts payable within one year | 42/48 | €56,232 | €34,810 | -€21,422 | -38.1% |
| Trade debts | 44 | €3,524 | €6,864 | +€3,340 | +94.8% |
| Suppliers | 440/4 | €3,524 | €6,864 | +€3,340 | +94.8% |
| Taxes, remuneration and social security | 45 | €11,213 | €27,946 | +€16,733 | +149.2% |
| Taxes | 450/3 | €11,213 | €27,946 | +€16,733 | +149.2% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €41,494 | €0 | -€41,494 | -100.0% |
| Accrued charges and deferred income | 492/3 | €13 | €0 | -€13 | -100.0% |
| Remuneration, social security and pensions | 62 | €24,062 | €0 | -€24,062 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,084 | €2,107 | +€23 | +1.1% |
| Other operating charges | 640/8 | €2,450 | €1,986 | -€464 | -18.9% |
| Gross operating margin | 9900 | €86,447 | €92,997 | +€6,550 | +7.6% |
| Operating profit (loss) | 9901 | €57,852 | €88,904 | +€31,052 | +53.7% |
| Financial income | 75/76B | - | €239 | +€239 | |
| Recurring financial income | 75 | - | €239 | +€239 | |
| Financial charges | 65/66B | €51,772 | €184 | -€51,588 | -99.6% |
| Recurring financial charges | 65 | €51,772 | €184 | -€51,588 | -99.6% |
| Profit (loss) for the period before taxes | 9903 | €6,079 | €88,958 | +€82,879 | +1363.3% |
| Income taxes | 67/77 | €146 | €20,609 | +€20,463 | +14029.4% |
| Profit (loss) for the period | 9904 | €5,933 | €68,349 | +€62,416 | +1051.9% |
| Profit (loss) for the period to be appropriated | 9905 | €5,933 | €68,349 | +€62,416 | +1051.9% |
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 8 October 2026 via checked.be.