Grecla: 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.
Grecla
Largest movements
- Deferred charges and accrued income -€2,319
no longer reported in 2025 (was €2,319)
- Tangible fixed assets -€419
down €419 (-65.9%), from €636 to €217
of which Plant, machinery and equipment: -€250
- Receivables within one year +€306
up €306 (+1.3%), from €22,966 to €23,271
- Debts after one year -€2,407
down €2,407 (-16.3%), from €14,748 to €12,341
- Profit (loss) carried forward -€444
down €444 (-29.2%), from -€1,523 to -€1,967
- Current portion of long-term debt +€416
up €416 (+17.8%), from €2,336 to €2,752
- Gross operating margin +€1,709
up €1,709 (+76.2%), from -€2,243 to -€534
- Financial income -€1,136
down €1,136 (-49.0%), from €2,319 to €1,183
- Financial charges -€303
down €303 (-35.0%), from €865 to €563
- Depreciation -€202
down €202 (-32.5%), from €622 to €419
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 | €25,924 | €23,489 | -€2,435 | -9.4% |
| Fixed assets | 21/28 | €636 | €217 | -€419 | -65.9% |
| Tangible fixed assets | 22/27 | €636 | €217 | -€419 | -65.9% |
| Plant, machinery and equipment | 23 | €388 | €138 | -€250 | -64.4% |
| Furniture and vehicles | 24 | €248 | €79 | -€169 | -68.2% |
| Current assets | 29/58 | €25,288 | €23,272 | -€2,016 | -8.0% |
| Amounts receivable within one year | 40/41 | €22,966 | €23,271 | +€306 | +1.3% |
| Other amounts receivable | 41 | €22,966 | €23,271 | +€306 | +1.3% |
| Cash at bank and in hand | 54/58 | €3 | €1 | -€2 | -75.3% |
| Deferred charges and accrued income | 490/1 | €2,319 | - | -€2,319 | |
| Total equity and liabilities | 10/49 | €25,924 | €23,489 | -€2,435 | -9.4% |
| Equity | 10/15 | €8,477 | €8,033 | -€444 | -5.2% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,523 | -€1,967 | -€444 | -29.2% |
| Amounts payable | 17/49 | €17,447 | €15,456 | -€1,991 | -11.4% |
| Amounts payable after more than one year | 17 | €14,748 | €12,341 | -€2,407 | -16.3% |
| Financial debts | 170/4 | €14,748 | €12,341 | -€2,407 | -16.3% |
| Amounts payable within one year | 42/48 | €2,699 | €3,115 | +€416 | +15.4% |
| Current portion of amounts payable after more than one year | 42 | €2,336 | €2,752 | +€416 | +17.8% |
| Trade debts | 44 | €363 | €363 | = | 0.0% |
| Suppliers | 440/4 | €363 | €363 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €622 | €419 | -€202 | -32.5% |
| Other operating charges | 640/8 | €112 | €112 | = | 0.0% |
| Gross operating margin | 9900 | -€2,243 | -€534 | +€1,709 | +76.2% |
| Operating profit (loss) | 9901 | -€2,977 | -€1,065 | +€1,912 | +64.2% |
| Financial income | 75/76B | €2,319 | €1,183 | -€1,136 | -49.0% |
| Recurring financial income | 75 | €2,319 | €1,183 | -€1,136 | -49.0% |
| Financial charges | 65/66B | €865 | €563 | -€303 | -35.0% |
| Recurring financial charges | 65 | €865 | €563 | -€303 | -35.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,523 | -€444 | +€1,079 | +70.8% |
| Profit (loss) for the period | 9904 | -€1,523 | -€444 | +€1,079 | +70.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,523 | -€444 | +€1,079 | +70.8% |
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 9 October 2026 via checked.be.