GRIMOIRE ALCHIMIQUE: 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.
GRIMOIRE ALCHIMIQUE
Largest movements
- Cash +€14,519
up €14,519 (+30.9%), from €46,938 to €61,456
mainly Net result for the year (+€16,625) and Depreciation (+€4,546)
- Receivables within one year +€7,422
up €7,422 (+390%), from €1,905 to €9,327
of which Other amounts receivable: +€6,400
- Tangible fixed assets -€3,201
down €3,201 (-61.2%), from €5,226 to €2,025
- Profit (loss) carried forward +€16,625
up €16,625 (+44.5%), from €37,393 to €54,019
- Other debts +€3,831
up €3,831 (+40.9%), from €9,361 to €13,192
- Tax, wage and social debts -€1,444
down €1,444 (-44.2%), from €3,270 to €1,825
of which Remuneration and social security: -€2,500
- Gross operating margin -€5,879
down €5,879 (-18.6%), from €31,541 to €25,663
- Taxes -€1,312
down €1,312 (-24.0%), from €5,471 to €4,159
- Depreciation +€448
up €448 (+10.9%), from €4,098 to €4,546
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.
Derived cash bridge
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 | €54,559 | €73,300 | +€18,740 | +34.3% |
| Fixed assets | 21/28 | €5,717 | €2,516 | -€3,201 | -56.0% |
| Tangible fixed assets | 22/27 | €5,226 | €2,025 | -€3,201 | -61.2% |
| Furniture and vehicles | 24 | €5,226 | €2,025 | -€3,201 | -61.2% |
| Financial fixed assets | 28 | €491 | €491 | = | 0.0% |
| Current assets | 29/58 | €48,843 | €70,784 | +€21,941 | +44.9% |
| Amounts receivable within one year | 40/41 | €1,905 | €9,327 | +€7,422 | +390% |
| Trade receivables | 40 | €1,863 | €2,886 | +€1,022 | +54.8% |
| Other amounts receivable | 41 | €41 | €6,442 | +€6,400 | +15,471% |
| Cash at bank and in hand | 54/58 | €46,938 | €61,456 | +€14,519 | +30.9% |
| Total equity and liabilities | 10/49 | €54,559 | €73,300 | +€18,740 | +34.3% |
| Equity | 10/15 | €40,393 | €57,019 | +€16,625 | +41.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €37,393 | €54,019 | +€16,625 | +44.5% |
| Amounts payable | 17/49 | €14,166 | €16,281 | +€2,115 | +14.9% |
| Amounts payable within one year | 42/48 | €14,166 | €16,281 | +€2,115 | +14.9% |
| Trade debts | 44 | €1,536 | €1,264 | -€272 | -17.7% |
| Suppliers | 440/4 | €1,536 | €1,264 | -€272 | -17.7% |
| Taxes, remuneration and social security | 45 | €3,270 | €1,825 | -€1,444 | -44.2% |
| Taxes | 450/3 | €770 | €1,825 | +€1,056 | +137% |
| Remuneration and social security | 454/9 | €2,500 | - | -€2,500 | |
| Other amounts payable | 47/48 | €9,361 | €13,192 | +€3,831 | +40.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,098 | €4,546 | +€448 | +10.9% |
| Other operating charges | 640/8 | €713 | €485 | -€228 | -32.0% |
| Gross operating margin | 9900 | €31,541 | €25,663 | -€5,879 | -18.6% |
| Operating profit (loss) | 9901 | €26,731 | €20,632 | -€6,099 | -22.8% |
| Financial income | 75/76B | €41 | €197 | +€157 | +386% |
| Recurring financial income | 75 | €41 | €197 | +€157 | +386% |
| Financial charges | 65/66B | €45 | €45 | -€0 | 0.0% |
| Recurring financial charges | 65 | €45 | €45 | -€0 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €26,727 | €20,784 | -€5,943 | -22.2% |
| Income taxes | 67/77 | €5,471 | €4,159 | -€1,312 | -24.0% |
| Profit (loss) for the period | 9904 | €21,256 | €16,625 | -€4,631 | -21.8% |
| Profit (loss) for the period to be appropriated | 9905 | €21,256 | €16,625 | -€4,631 | -21.8% |
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 22 October 2026 via checked.be.