GRAvity 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.
GRAvity Consulting
Largest movements
- Cash +€127,579
up €127,579 (+246%), from €51,913 to €179,492
mainly Receivables within one year (+€107,621) and Net result for the year (+€52,592)
- Receivables within one year -€107,621
down €107,621 (-39.2%), from €274,644 to €167,023
of which Other amounts receivable: -€111,979
- Reserves +€52,590
up €52,590 (+26.6%), from €197,735 to €250,325
- Debts after one year -€31,556
down €31,556 (-26.7%), from €118,398 to €86,841
- Tax, wage and social debts -€14,594
down €14,594 (-39.4%), from €37,033 to €22,439
- Trade debts +€5,537
up €5,537 (+89.2%), from €6,206 to €11,743
- Gross operating margin -€48,993
down €48,993 (-34.5%), from €141,984 to €92,991
- Taxes -€10,961
down €10,961 (-29.2%), from €37,546 to €26,586
- Financial charges -€4,332
down €4,332 (-39.5%), from €10,972 to €6,640
- Depreciation -€3,242
down €3,242 (-26.8%), from €12,120 to €8,877
- Financial income -€1,438
down €1,438 (-25.7%), from €5,599 to €4,161
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 | €482,305 | €495,373 | +€13,068 | +2.7% |
| Fixed assets | 21/28 | €151,939 | €147,062 | -€4,877 | -3.2% |
| Tangible fixed assets | 22/27 | €151,939 | €147,062 | -€4,877 | -3.2% |
| Land and buildings | 22 | €135,894 | €132,183 | -€3,711 | -2.7% |
| Furniture and vehicles | 24 | €9,650 | €5,626 | -€4,023 | -41.7% |
| Other tangible fixed assets | 26 | €6,396 | €9,253 | +€2,857 | +44.7% |
| Current assets | 29/58 | €330,365 | €348,311 | +€17,946 | +5.4% |
| Amounts receivable within one year | 40/41 | €274,644 | €167,023 | -€107,621 | -39.2% |
| Trade receivables | 40 | €16,852 | €21,210 | +€4,358 | +25.9% |
| Other amounts receivable | 41 | €257,792 | €145,813 | -€111,979 | -43.4% |
| Cash at bank and in hand | 54/58 | €51,913 | €179,492 | +€127,579 | +246% |
| Deferred charges and accrued income | 490/1 | €3,809 | €1,796 | -€2,013 | -52.8% |
| Total equity and liabilities | 10/49 | €482,305 | €495,373 | +€13,068 | +2.7% |
| Equity | 10/15 | €260,201 | €312,793 | +€52,592 | +20.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €197,735 | €250,325 | +€52,590 | +26.6% |
| Distributable reserves | 133 | €197,735 | €250,325 | +€52,590 | +26.6% |
| Profit (loss) carried forward | 14 | €43,866 | €43,868 | +€2 | 0.0% |
| Amounts payable | 17/49 | €222,104 | €182,580 | -€39,524 | -17.8% |
| Amounts payable after more than one year | 17 | €118,398 | €86,841 | -€31,556 | -26.7% |
| Financial debts | 170/4 | €118,398 | €86,841 | -€31,556 | -26.7% |
| Amounts payable within one year | 42/48 | €103,706 | €95,739 | -€7,967 | -7.7% |
| Current portion of amounts payable after more than one year | 42 | €60,467 | €61,556 | +€1,089 | +1.8% |
| Trade debts | 44 | €6,206 | €11,743 | +€5,537 | +89.2% |
| Suppliers | 440/4 | €6,206 | €11,743 | +€5,537 | +89.2% |
| Taxes, remuneration and social security | 45 | €37,033 | €22,439 | -€14,594 | -39.4% |
| Taxes | 450/3 | €37,033 | €22,439 | -€14,594 | -39.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,120 | €8,877 | -€3,242 | -26.8% |
| Other operating charges | 640/8 | €1,615 | €2,457 | +€842 | +52.1% |
| Gross operating margin | 9900 | €141,984 | €92,991 | -€48,993 | -34.5% |
| Operating profit (loss) | 9901 | €128,249 | €81,656 | -€46,593 | -36.3% |
| Financial income | 75/76B | €5,599 | €4,161 | -€1,438 | -25.7% |
| Recurring financial income | 75 | €5,599 | €4,161 | -€1,438 | -25.7% |
| Financial charges | 65/66B | €10,972 | €6,640 | -€4,332 | -39.5% |
| Recurring financial charges | 65 | €10,972 | €6,640 | -€4,332 | -39.5% |
| Profit (loss) for the period before taxes | 9903 | €122,876 | €79,178 | -€43,698 | -35.6% |
| Income taxes | 67/77 | €37,546 | €26,586 | -€10,961 | -29.2% |
| Profit (loss) for the period | 9904 | €85,330 | €52,592 | -€32,737 | -38.4% |
| Profit (loss) for the period to be appropriated | 9905 | €85,330 | €52,592 | -€32,737 | -38.4% |
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 26 October 2026 via checked.be.