GRIMMOPLAN: 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.
GRIMMOPLAN
Largest movements
- Tangible fixed assets +€40,447
up €40,447 (+15.3%), from €264,123 to €304,570
of which Land and buildings: +€49,633
- Cash -€13,475
down €13,475 (-9.7%), from €139,605 to €126,130
mainly Investment in fixed assets (net) (-€79,096) and Current investments (-€12,000)
- Current investments +€12,000
up €12,000 (+13.8%), from €87,000 to €99,000
- Reserves +€42,998
up €42,998 (+15.1%), from €284,375 to €327,373
of which Distributable reserves: +€42,998
- Trade debts -€8,834
down €8,834 (-56.1%), from €15,739 to €6,905
- Gross operating margin -€10,569
down €10,569 (-8.3%), from €126,877 to €116,308
- Taxes -€3,440
down €3,440 (-13.6%), from €25,280 to €21,841
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 | €504,625 | €540,230 | +€35,606 | +7.1% |
| Fixed assets | 21/28 | €264,123 | €304,570 | +€40,447 | +15.3% |
| Tangible fixed assets | 22/27 | €264,123 | €304,570 | +€40,447 | +15.3% |
| Land and buildings | 22 | €241,586 | €291,219 | +€49,633 | +20.5% |
| Plant, machinery and equipment | 23 | €5,475 | €4,498 | -€978 | -17.9% |
| Furniture and vehicles | 24 | €15,623 | €7,596 | -€8,028 | -51.4% |
| Other tangible fixed assets | 26 | €1,439 | €1,258 | -€181 | -12.6% |
| Current assets | 29/58 | €240,502 | €235,660 | -€4,841 | -2.0% |
| Amounts receivable within one year | 40/41 | €5,392 | €5,578 | +€186 | +3.5% |
| Other amounts receivable | 41 | €5,392 | €5,578 | +€186 | +3.5% |
| Current investments | 50/53 | €87,000 | €99,000 | +€12,000 | +13.8% |
| Cash at bank and in hand | 54/58 | €139,605 | €126,130 | -€13,475 | -9.7% |
| Deferred charges and accrued income | 490/1 | €8,505 | €4,952 | -€3,553 | -41.8% |
| Total equity and liabilities | 10/49 | €504,625 | €540,230 | +€35,606 | +7.1% |
| Equity | 10/15 | €470,295 | €513,293 | +€42,998 | +9.1% |
| Contributions | 10/11 | €185,920 | €185,920 | = | 0.0% |
| Capital | 10 | €185,920 | €185,920 | = | 0.0% |
| Issued capital | 100 | €185,920 | €185,920 | = | 0.0% |
| Reserves | 13 | €284,375 | €327,373 | +€42,998 | +15.1% |
| Non-distributable reserves | 130/1 | €18,592 | €18,592 | = | 0.0% |
| Legal reserve | 130 | €18,592 | €18,592 | = | 0.0% |
| Distributable reserves | 133 | €265,783 | €308,781 | +€42,998 | +16.2% |
| Amounts payable | 17/49 | €34,329 | €26,937 | -€7,392 | -21.5% |
| Amounts payable within one year | 42/48 | €25,918 | €18,443 | -€7,474 | -28.8% |
| Trade debts | 44 | €15,739 | €6,905 | -€8,834 | -56.1% |
| Suppliers | 440/4 | €15,739 | €6,905 | -€8,834 | -56.1% |
| Taxes, remuneration and social security | 45 | €5,020 | €4,300 | -€720 | -14.3% |
| Taxes | 450/3 | €5,020 | €4,300 | -€720 | -14.3% |
| Other amounts payable | 47/48 | €5,159 | €7,238 | +€2,080 | +40.3% |
| Accrued charges and deferred income | 492/3 | €8,412 | €8,494 | +€82 | +1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,546 | €38,649 | -€897 | -2.3% |
| Other operating charges | 640/8 | €12,344 | €13,373 | +€1,029 | +8.3% |
| Gross operating margin | 9900 | €126,877 | €116,308 | -€10,569 | -8.3% |
| Operating profit (loss) | 9901 | €74,987 | €64,286 | -€10,701 | -14.3% |
| Financial income | 75/76B | €2,175 | €2,063 | -€112 | -5.1% |
| Recurring financial income | 75 | €2,175 | €2,063 | -€112 | -5.1% |
| Financial charges | 65/66B | €1,683 | €1,511 | -€171 | -10.2% |
| Recurring financial charges | 65 | €1,683 | €1,511 | -€171 | -10.2% |
| Profit (loss) for the period before taxes | 9903 | €75,480 | €64,838 | -€10,641 | -14.1% |
| Income taxes | 67/77 | €25,280 | €21,841 | -€3,440 | -13.6% |
| Profit (loss) for the period | 9904 | €50,199 | €42,998 | -€7,202 | -14.3% |
| Profit (loss) for the period to be appropriated | 9905 | €50,199 | €42,998 | -€7,202 | -14.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.