GRIMMO: what changed
Two fiscal 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.
GRIMMO
Largest movements
- Receivables within one year -€25,000
down €25,000 (-69.9%), from €35,763 to €10,763
- Tangible fixed assets -€19,708
down €19,708 (-4.3%), from €460,446 to €440,737
- Cash +€14,753
up €14,753 (+70.9%), from €20,812 to €35,565
mainly Debts after one year (+€30,239) and Net result for the year (+€27,823)
- Profit (loss) carried forward -€60,607
down €60,607 (-68.5%), from €88,430 to €27,823
- Debts after one year +€30,239
up €30,239 (+8.1%), from €372,919 to €403,158
of which Other amounts payable: +€61,316
- Financial charges +€3,090
up €3,090 (+33.1%), from €9,329 to €12,419
- Taxes -€918
down €918 (-9.0%), from €10,218 to €9,300
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €518,292 | €488,466 | -€29,826 | -5.8% |
| Fixed assets | 21/28 | €460,446 | €440,737 | -€19,708 | -4.3% |
| Tangible fixed assets | 22/27 | €460,446 | €440,737 | -€19,708 | -4.3% |
| Land and buildings | 22 | €460,446 | €440,737 | -€19,708 | -4.3% |
| Current assets | 29/58 | €57,847 | €47,729 | -€10,118 | -17.5% |
| Amounts receivable within one year | 40/41 | €35,763 | €10,763 | -€25,000 | -69.9% |
| Other amounts receivable | 41 | €35,763 | €10,763 | -€25,000 | -69.9% |
| Cash at bank and in hand | 54/58 | €20,812 | €35,565 | +€14,753 | +70.9% |
| Deferred charges and accrued income | 490/1 | €1,271 | €1,400 | +€129 | +10.2% |
| Total equity and liabilities | 10/49 | €518,292 | €488,466 | -€29,826 | -5.8% |
| Equity | 10/15 | €107,030 | €46,423 | -€60,607 | -56.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €88,430 | €27,823 | -€60,607 | -68.5% |
| Amounts payable | 17/49 | €411,262 | €442,043 | +€30,781 | +7.5% |
| Amounts payable after more than one year | 17 | €372,919 | €403,158 | +€30,239 | +8.1% |
| Financial debts | 170/4 | €343,951 | €312,874 | -€31,077 | -9.0% |
| Other amounts payable | 178/9 | €28,968 | €90,285 | +€61,316 | +211.7% |
| Amounts payable within one year | 42/48 | €33,082 | €33,494 | +€412 | +1.2% |
| Current portion of amounts payable after more than one year | 42 | €30,364 | €31,077 | +€713 | +2.3% |
| Trade debts | 44 | €0 | €0 | = | |
| Suppliers | 440/4 | €0 | €0 | = | |
| Taxes, remuneration and social security | 45 | €2,718 | €2,417 | -€301 | -11.1% |
| Taxes | 450/3 | €2,718 | €2,417 | -€301 | -11.1% |
| Accrued charges and deferred income | 492/3 | €5,261 | €5,391 | +€130 | +2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,708 | €19,708 | = | 0.0% |
| Other operating charges | 640/8 | €10,912 | €11,295 | +€383 | +3.5% |
| Gross operating margin | 9900 | €80,822 | €80,545 | -€277 | -0.3% |
| Operating profit (loss) | 9901 | €50,202 | €49,542 | -€660 | -1.3% |
| Financial charges | 65/66B | €9,329 | €12,419 | +€3,090 | +33.1% |
| Recurring financial charges | 65 | €9,329 | €12,419 | +€3,090 | +33.1% |
| Profit (loss) for the period before taxes | 9903 | €40,873 | €37,123 | -€3,750 | -9.2% |
| Income taxes | 67/77 | €10,218 | €9,300 | -€918 | -9.0% |
| Profit (loss) for the period | 9904 | €30,655 | €27,823 | -€2,832 | -9.2% |
| Profit (loss) for the period to be appropriated | 9905 | €30,655 | €27,823 | -€2,832 | -9.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.