GRID STRATEGY: 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.
GRID STRATEGY
Largest movements
- Receivables within one year -€27,089
down €27,089 (-70.2%), from €38,584 to €11,495
of which Trade receivables: -€24,505
- Tangible fixed assets -€22,831
down €22,831 (-100.0%), from €22,831 to €0
- Cash -€1,750
down €1,750 (-99.3%), from €1,761 to €12
mainly Net result for the year (-€43,739) and Trade debts (-€22,604)
- Profit (loss) carried forward -€43,739
down €43,739, from €26,230 to -€17,510
- Trade debts -€22,604
down €22,604 (-79.8%), from €28,326 to €5,722
- Tax, wage and social debts +€12,768
up €12,768 (+192.9%), from €6,620 to €19,388
of which Taxes: +€9,264
- Other debts +€1,906
new in 2025: €1,906
- Other operating charges +€55,583
up €55,583 (+12815.9%), from €434 to €56,016
- Gross operating margin -€20,598
down €20,598 (-61.9%), from €33,284 to €12,686
- Taxes -€6,369
down €6,369 (-96.2%), from €6,620 to €251
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 | €63,176 | €11,507 | -€51,669 | -81.8% |
| Fixed assets | 21/28 | €22,831 | €0 | -€22,831 | -100.0% |
| Tangible fixed assets | 22/27 | €22,831 | €0 | -€22,831 | -100.0% |
| Furniture and vehicles | 24 | €22,831 | €0 | -€22,831 | -100.0% |
| Current assets | 29/58 | €40,345 | €11,507 | -€28,839 | -71.5% |
| Amounts receivable within one year | 40/41 | €38,584 | €11,495 | -€27,089 | -70.2% |
| Trade receivables | 40 | €36,000 | €11,495 | -€24,505 | -68.1% |
| Other amounts receivable | 41 | €2,584 | €0 | -€2,584 | -100.0% |
| Cash at bank and in hand | 54/58 | €1,761 | €12 | -€1,750 | -99.3% |
| Total equity and liabilities | 10/49 | €63,176 | €11,507 | -€51,669 | -81.8% |
| Equity | 10/15 | €28,230 | -€15,510 | -€43,739 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,230 | -€17,510 | -€43,739 | |
| Amounts payable | 17/49 | €34,946 | €27,016 | -€7,930 | -22.7% |
| Amounts payable within one year | 42/48 | €34,946 | €27,016 | -€7,930 | -22.7% |
| Trade debts | 44 | €28,326 | €5,722 | -€22,604 | -79.8% |
| Suppliers | 440/4 | €28,326 | €5,722 | -€22,604 | -79.8% |
| Taxes, remuneration and social security | 45 | €6,620 | €19,388 | +€12,768 | +192.9% |
| Taxes | 450/3 | €6,620 | €15,884 | +€9,264 | +139.9% |
| Remuneration and social security | 454/9 | - | €3,504 | +€3,504 | |
| Other amounts payable | 47/48 | - | €1,906 | +€1,906 | |
| Other operating charges | 640/8 | €434 | €56,016 | +€55,583 | +12815.9% |
| Gross operating margin | 9900 | €33,284 | €12,686 | -€20,598 | -61.9% |
| Operating profit (loss) | 9901 | €32,850 | -€43,330 | -€76,180 | |
| Financial charges | 65/66B | - | €159 | +€159 | |
| Recurring financial charges | 65 | - | €159 | +€159 | |
| Profit (loss) for the period before taxes | 9903 | €32,850 | -€43,489 | -€76,339 | |
| Income taxes | 67/77 | €6,620 | €251 | -€6,369 | -96.2% |
| Profit (loss) for the period | 9904 | €26,230 | -€43,739 | -€69,969 | |
| Profit (loss) for the period to be appropriated | 9905 | €26,230 | -€43,739 | -€69,969 |
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 11 October 2026 via checked.be.