GRAVEJAN BOUW: 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.
GRAVEJAN BOUW
Largest movements
- Cash +€1.9m
up €1.9m (+17,750%), from €10,729 to €1.9m
mainly Advances received (+€1.3m) and Tax, wage and social debts (+€673,077)
- Receivables within one year +€642,735
up €642,735 (+1,461%), from €43,978 to €686,713
of which Trade receivables: +€651,749
- Stocks and contracts -€584,178
down €584,178 (-100%), from €584,178 to €0
- Advances received +€1.3m
new in 2025: €1.3m
- Tax, wage and social debts +€673,077
new in 2025: €673,077
- Debts after one year -€389,300
down €389,300 (-100%), from €389,300 to €0
- Trade debts +€381,952
up €381,952 (+2,810%), from €13,593 to €395,545
- Goods and materials +€943,367
up €943,367, from €0 to €943,367
- Other operating income -€56,447
down €56,447 (-77.4%), from €72,954 to €16,507
- Services and other goods -€44,085
down €44,085 (-69.2%), from €63,715 to €19,631
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 | €639,607 | €2,618,713 | +€2.0m | +309% |
| Current assets | 29/58 | €639,607 | €2,618,713 | +€2.0m | +309% |
| Stocks and contracts in progress | 3 | €584,178 | €0 | -€584,178 | -100% |
| Stocks | 30/36 | €584,178 | €0 | -€584,178 | -100% |
| Property held for sale | 35 | €584,178 | €0 | -€584,178 | -100% |
| Amounts receivable within one year | 40/41 | €43,978 | €686,713 | +€642,735 | +1,461% |
| Trade receivables | 40 | €34,965 | €686,713 | +€651,749 | +1,864% |
| Other amounts receivable | 41 | €9,014 | €0 | -€9,014 | -100% |
| Cash at bank and in hand | 54/58 | €10,729 | €1,915,128 | +€1.9m | +17,750% |
| Deferred charges and accrued income | 490/1 | €721 | €16,872 | +€16,150 | +2,239% |
| Total equity and liabilities | 10/49 | €639,607 | €2,618,713 | +€2.0m | +309% |
| Equity | 10/15 | €234,613 | €229,360 | -€5,253 | -2.2% |
| Contributions | 10/11 | €250,000 | €250,000 | = | 0.0% |
| Capital | 10 | €250,000 | €250,000 | = | 0.0% |
| Issued capital | 100 | €250,000 | €250,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,387 | -€20,640 | -€5,253 | -34.1% |
| Amounts payable | 17/49 | €404,993 | €2,389,353 | +€2.0m | +490% |
| Amounts payable after more than one year | 17 | €389,300 | €0 | -€389,300 | -100% |
| Financial debts | 170/4 | €389,300 | €0 | -€389,300 | -100% |
| Credit institutions | 173 | €389,300 | €0 | -€389,300 | -100% |
| Amounts payable within one year | 42/48 | €13,593 | €2,389,353 | +€2.4m | +17,478% |
| Trade debts | 44 | €13,593 | €395,545 | +€381,952 | +2,810% |
| Suppliers | 440/4 | €13,593 | €395,545 | +€381,952 | +2,810% |
| Advances received on contracts in progress | 46 | - | €1,320,731 | +€1.3m | |
| Taxes, remuneration and social security | 45 | - | €673,077 | +€673,077 | |
| Taxes | 450/3 | - | €673,077 | +€673,077 | |
| Accrued charges and deferred income | 492/3 | €2,100 | €0 | -€2,100 | -100% |
| Operating income | 70/76A | €61,442 | €960,874 | +€899,433 | +1,464% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | -€11,513 | €944,367 | +€955,880 | |
| Other operating income | 74 | €72,954 | €16,507 | -€56,447 | -77.4% |
| Operating charges | 60/66A | €64,229 | €963,526 | +€899,297 | +1,400% |
| Goods for resale, raw materials and consumables | 60 | €0 | €943,367 | +€943,367 | |
| Purchases | 600/8 | €0 | €943,367 | +€943,367 | |
| Services and other goods | 61 | €63,715 | €19,631 | -€44,085 | -69.2% |
| Other operating charges | 640/8 | €513 | €528 | +€14 | +2.8% |
| Operating profit (loss) | 9901 | -€2,787 | -€2,651 | +€136 | +4.9% |
| Financial charges | 65/66B | €1,298 | €2,602 | +€1,304 | +100% |
| Recurring financial charges | 65 | €1,298 | €2,602 | +€1,304 | +100% |
| Debt charges | 650 | €600 | €1,000 | +€400 | +66.7% |
| Other financial charges | 652/9 | €698 | €1,602 | +€904 | +129% |
| Profit (loss) for the period before taxes | 9903 | -€4,085 | -€5,253 | -€1,168 | -28.6% |
| Profit (loss) for the period | 9904 | -€4,085 | -€5,253 | -€1,168 | -28.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,085 | -€5,253 | -€1,168 | -28.6% |
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 29 October 2026 via checked.be.