Grina Consult: 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.
Grina Consult
Largest movements
- Receivables within one year -€9,380
down €9,380 (-97.0%), from €9,667 to €287
of which Trade receivables: -€9,667
- Cash -€1,098
down €1,098 (-14.1%), from €7,764 to €6,666
mainly Tax, wage and social debts (-€7,546) and Net result for the year (-€7,181)
- Tangible fixed assets -€391
down €391 (-33.7%), from €1,159 to €768
- Tax, wage and social debts -€7,546
no longer reported in 2024 (was €7,546)
- Profit (loss) carried forward -€7,181
down €7,181 (-78.5%), from €9,148 to €1,968
- Other debts +€3,237
up €3,237 (+1,149%), from €282 to €3,518
- Trade debts +€620
up €620 (+539%), from €115 to €736
- Gross operating margin -€18,376
down €18,376, from €11,702 to -€6,674
- Taxes -€2,481
down €2,481, from €2,481 to -€1
- Depreciation +€377
up €377 (+2,707%), from €14 to €391
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €18,591 | €7,721 | -€10,869 | -58.5% |
| Fixed assets | 21/28 | €1,159 | €768 | -€391 | -33.7% |
| Tangible fixed assets | 22/27 | €1,159 | €768 | -€391 | -33.7% |
| Furniture and vehicles | 24 | €1,159 | €768 | -€391 | -33.7% |
| Current assets | 29/58 | €17,431 | €6,953 | -€10,478 | -60.1% |
| Amounts receivable within one year | 40/41 | €9,667 | €287 | -€9,380 | -97.0% |
| Trade receivables | 40 | €9,667 | - | -€9,667 | |
| Other amounts receivable | 41 | - | €287 | +€287 | |
| Cash at bank and in hand | 54/58 | €7,764 | €6,666 | -€1,098 | -14.1% |
| Total equity and liabilities | 10/49 | €18,591 | €7,721 | -€10,869 | -58.5% |
| Equity | 10/15 | €10,648 | €3,468 | -€7,181 | -67.4% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,148 | €1,968 | -€7,181 | -78.5% |
| Amounts payable | 17/49 | €7,943 | €4,254 | -€3,689 | -46.4% |
| Amounts payable within one year | 42/48 | €7,943 | €4,254 | -€3,689 | -46.4% |
| Trade debts | 44 | €115 | €736 | +€620 | +539% |
| Suppliers | 440/4 | €115 | €736 | +€620 | +539% |
| Taxes, remuneration and social security | 45 | €7,546 | - | -€7,546 | |
| Taxes | 450/3 | €7,546 | - | -€7,546 | |
| Other amounts payable | 47/48 | €282 | €3,518 | +€3,237 | +1,149% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14 | €391 | +€377 | +2,707% |
| Gross operating margin | 9900 | €11,702 | -€6,674 | -€18,376 | |
| Operating profit (loss) | 9901 | €11,688 | -€7,065 | -€18,753 | |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €60 | €116 | +€56 | +92.9% |
| Recurring financial charges | 65 | €60 | €116 | +€56 | +92.9% |
| Profit (loss) for the period before taxes | 9903 | €11,629 | -€7,181 | -€18,810 | |
| Income taxes | 67/77 | €2,481 | -€1 | -€2,481 | |
| Profit (loss) for the period | 9904 | €9,148 | -€7,181 | -€16,329 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,148 | -€7,181 | -€16,329 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.