GRIFO BEHEER: 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.
GRIFO BEHEER
Largest movements
- Receivables within one year +€605,183
up €605,183 (+71.6%), from €844,692 to €1.4m
of which Other amounts receivable: +€554,387
- Current portion of long-term debt +€750,000
new in 2025: €750,000
- Debts after one year -€439,325
down €439,325 (-41.3%), from €1.1m to €625,493
- Other debts +€245,719
up €245,719 (+324.8%), from €75,645 to €321,364
- Profit (loss) carried forward +€99,906
up €99,906 (+15.4%), from -€647,200 to -€547,294
- Tax, wage and social debts -€33,136
down €33,136 (-85.6%), from €38,688 to €5,552
of which Remuneration and social security: -€26,391
- Gross operating margin +€129,740
up €129,740 (+150.9%), from €85,957 to €215,697
- Staff costs -€60,857
down €60,857 (-46.4%), from €131,042 to €70,184
- Financial charges +€60,857
up €60,857 (+98.6%), from €61,691 to €122,548
- Financial income +€45,993
up €45,993 (+125.0%), from €36,791 to €82,784
- Other operating charges +€3,487
up €3,487 (+311.5%), from €1,119 to €4,606
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 | €1,068,562 | €1,671,071 | +€602,509 | +56.4% |
| Fixed assets | 21/28 | €208,458 | €208,461 | +€2 | 0.0% |
| Tangible fixed assets | 22/27 | €1,067 | €1,069 | +€2 | +0.2% |
| Plant, machinery and equipment | 23 | €1,067 | €1,069 | +€2 | +0.2% |
| Financial fixed assets | 28 | €207,392 | €207,392 | = | 0.0% |
| Current assets | 29/58 | €860,103 | €1,462,610 | +€602,506 | +70.1% |
| Amounts receivable within one year | 40/41 | €844,692 | €1,449,875 | +€605,183 | +71.6% |
| Trade receivables | 40 | €101,273 | €152,068 | +€50,795 | +50.2% |
| Other amounts receivable | 41 | €743,419 | €1,297,807 | +€554,387 | +74.6% |
| Cash at bank and in hand | 54/58 | €15,411 | €6,022 | -€9,389 | -60.9% |
| Deferred charges and accrued income | 490/1 | - | €6,713 | +€6,713 | |
| Total equity and liabilities | 10/49 | €1,068,562 | €1,671,071 | +€602,509 | +56.4% |
| Equity | 10/15 | -€169,708 | -€69,802 | +€99,906 | +58.9% |
| Contributions | 10/11 | €450,000 | €450,000 | = | 0.0% |
| Reserves | 13 | €27,492 | €27,492 | = | 0.0% |
| Distributable reserves | 133 | €27,492 | €27,492 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€647,200 | -€547,294 | +€99,906 | +15.4% |
| Amounts payable | 17/49 | €1,238,270 | €1,740,873 | +€502,603 | +40.6% |
| Amounts payable after more than one year | 17 | €1,064,818 | €625,493 | -€439,325 | -41.3% |
| Financial debts | 170/4 | €1,064,818 | €625,493 | -€439,325 | -41.3% |
| Amounts payable within one year | 42/48 | €173,452 | €1,115,380 | +€941,928 | +543.0% |
| Current portion of amounts payable after more than one year | 42 | - | €750,000 | +€750,000 | |
| Trade debts | 44 | €59,119 | €38,464 | -€20,655 | -34.9% |
| Suppliers | 440/4 | €59,119 | €38,464 | -€20,655 | -34.9% |
| Taxes, remuneration and social security | 45 | €38,688 | €5,552 | -€33,136 | -85.6% |
| Taxes | 450/3 | €9,091 | €2,346 | -€6,745 | -74.2% |
| Remuneration and social security | 454/9 | €29,597 | €3,206 | -€26,391 | -89.2% |
| Other amounts payable | 47/48 | €75,645 | €321,364 | +€245,719 | +324.8% |
| Remuneration, social security and pensions | 62 | €131,042 | €70,184 | -€60,857 | -46.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,678 | €1,237 | -€441 | -26.3% |
| Other operating charges | 640/8 | €1,119 | €4,606 | +€3,487 | +311.5% |
| Gross operating margin | 9900 | €85,957 | €215,697 | +€129,740 | +150.9% |
| Operating profit (loss) | 9901 | -€47,881 | €139,671 | +€187,552 | |
| Financial income | 75/76B | €36,791 | €82,784 | +€45,993 | +125.0% |
| Recurring financial income | 75 | €36,791 | €82,784 | +€45,993 | +125.0% |
| Financial charges | 65/66B | €61,691 | €122,548 | +€60,857 | +98.6% |
| Recurring financial charges | 65 | €61,691 | €122,548 | +€60,857 | +98.6% |
| Profit (loss) for the period before taxes | 9903 | -€72,782 | €99,906 | +€172,688 | |
| Income taxes | 67/77 | - | €0 | = | |
| Profit (loss) for the period | 9904 | -€72,782 | €99,906 | +€172,688 | |
| Profit (loss) for the period to be appropriated | 9905 | -€72,782 | €99,906 | +€172,688 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.