Grinta consulting: 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.
Grinta consulting
Largest movements
- Cash +€54,106
up €54,106 (+52.8%), from €102,534 to €156,640
mainly Other debts (+€173,652) and Net result for the year (+€48,249)
- Tangible fixed assets -€19,504
down €19,504 (-70.5%), from €27,647 to €8,142
of which Furniture and vehicles: -€19,370
- Receivables within one year +€9,701
up €9,701 (+45.7%), from €21,216 to €30,917
of which Other amounts receivable: +€8,662
- Other debts +€173,652
up €173,652 (+2,975%), from €5,836 to €179,489
- Profit (loss) carried forward -€119,751
down €119,751 (-99.6%), from €120,205 to €453
- Current portion of long-term debt -€6,493
down €6,493 (-58.1%), from €11,172 to €4,679
- Debts after one year -€4,679
down €4,679 (-100%), from €4,679 to €0
- Tax, wage and social debts +€3,593
up €3,593 (+80.4%), from €4,469 to €8,062
- Gross operating margin +€35,631
up €35,631 (+75.5%), from €47,173 to €82,804
- Taxes +€5,843
up €5,843 (+74.7%), from €7,824 to €13,667
- Depreciation +€3,680
up €3,680 (+23.3%), from €15,825 to €19,504
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 | €153,788 | €198,221 | +€44,433 | +28.9% |
| Fixed assets | 21/28 | €27,647 | €8,142 | -€19,504 | -70.5% |
| Tangible fixed assets | 22/27 | €27,647 | €8,142 | -€19,504 | -70.5% |
| Plant, machinery and equipment | 23 | €943 | €808 | -€135 | -14.3% |
| Furniture and vehicles | 24 | €26,704 | €7,334 | -€19,370 | -72.5% |
| Current assets | 29/58 | €126,142 | €190,079 | +€63,937 | +50.7% |
| Amounts receivable within one year | 40/41 | €21,216 | €30,917 | +€9,701 | +45.7% |
| Trade receivables | 40 | €16,379 | €17,418 | +€1,039 | +6.3% |
| Other amounts receivable | 41 | €4,837 | €13,499 | +€8,662 | +179% |
| Cash at bank and in hand | 54/58 | €102,534 | €156,640 | +€54,106 | +52.8% |
| Deferred charges and accrued income | 490/1 | €2,392 | €2,522 | +€130 | +5.4% |
| Total equity and liabilities | 10/49 | €153,788 | €198,221 | +€44,433 | +28.9% |
| Equity | 10/15 | €125,205 | €5,453 | -€119,751 | -95.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €120,205 | €453 | -€119,751 | -99.6% |
| Amounts payable | 17/49 | €28,584 | €192,768 | +€164,184 | +574% |
| Amounts payable after more than one year | 17 | €4,679 | €0 | -€4,679 | -100% |
| Financial debts | 170/4 | €4,679 | €0 | -€4,679 | -100% |
| Amounts payable within one year | 42/48 | €23,382 | €192,298 | +€168,916 | +722% |
| Current portion of amounts payable after more than one year | 42 | €11,172 | €4,679 | -€6,493 | -58.1% |
| Trade debts | 44 | €1,905 | €69 | -€1,836 | -96.4% |
| Suppliers | 440/4 | €1,905 | €69 | -€1,836 | -96.4% |
| Taxes, remuneration and social security | 45 | €4,469 | €8,062 | +€3,593 | +80.4% |
| Taxes | 450/3 | €4,469 | €8,062 | +€3,593 | +80.4% |
| Other amounts payable | 47/48 | €5,836 | €179,489 | +€173,652 | +2,975% |
| Accrued charges and deferred income | 492/3 | €523 | €470 | -€53 | -10.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,825 | €19,504 | +€3,680 | +23.3% |
| Other operating charges | 640/8 | €840 | €881 | +€41 | +4.9% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €47,173 | €82,804 | +€35,631 | +75.5% |
| Operating profit (loss) | 9901 | €30,508 | €62,419 | +€31,911 | +105% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €566 | €503 | -€62 | -11.0% |
| Recurring financial charges | 65 | €566 | €503 | -€62 | -11.0% |
| Profit (loss) for the period before taxes | 9903 | €29,943 | €61,915 | +€31,973 | +107% |
| Income taxes | 67/77 | €7,824 | €13,667 | +€5,843 | +74.7% |
| Profit (loss) for the period | 9904 | €22,119 | €48,249 | +€26,130 | +118% |
| Profit (loss) for the period to be appropriated | 9905 | €22,119 | €48,249 | +€26,130 | +118% |
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 24 October 2026 via checked.be.