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grIP: 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.

What changed

grIP

BE 0793.449.607
NACE 69.101, Activities of lawyers
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€56,750
2024 · €29,322+€27,428
Equity
€83,765
2024 · €27,014+€56,750
Cash
€21,126
2024 · €51,839-€30,712
Balance sheet total
€123,239
2024 · €94,375+€28,863

Largest movements

2024 to 2025
Assets
  • Receivables within one year +€58,655

    up €58,655 (+137.9%), from €42,537 to €101,192

    of which Trade receivables: +€59,168

  • Cash -€30,712

    down €30,712 (-59.2%), from €51,839 to €21,126

    mainly Receivables within one year (-€58,655) and Other debts (-€29,322)

Equity and liabilities
  • Reserves +€56,750

    up €56,750 (+246.6%), from €23,014 to €79,765

  • Other debts -€29,322

    no longer reported in 2025 (was €29,322)

Income statement
  • Gross operating margin +€35,684

    up €35,684 (+85.6%), from €41,700 to €77,384

  • Taxes +€9,026

    up €9,026 (+89.6%), from €10,070 to €19,096

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €29,322
Gross operating margin +€35,684
Depreciation -€176
Other operating charges +€672
Financial income -€0
Financial charges +€274
Taxes -€9,026
Result 2025 €56,750

Cash bridge derived

cash 2024 to 2025

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.

From operations -€29,615
Investment -€1,097
Financing €0
Cash 2024 €51,839
Net result for the year +€56,750
Depreciation +€176
Receivables within one year -€58,655
Trade debts +€382
Tax, wage and social debts +€1,053
Other debts -€29,322
Investment in fixed assets (net) -€1,097
Cash 2025 €21,126
Every line side by side 34 lines
Line Code 2024 2025 Change %
Total assets 20/58 €94,375 €123,239 +€28,863 +30.6%
Formation expenses 20 €0 €0 =
Fixed assets 21/28 - €921 +€921
Tangible fixed assets 22/27 - €921 +€921
Furniture and vehicles 24 - €921 +€921
Current assets 29/58 €94,375 €122,318 +€27,942 +29.6%
Amounts receivable within one year 40/41 €42,537 €101,192 +€58,655 +137.9%
Trade receivables 40 €42,024 €101,192 +€59,168 +140.8%
Other amounts receivable 41 €513 - -€513
Cash at bank and in hand 54/58 €51,839 €21,126 -€30,712 -59.2%
Total equity and liabilities 10/49 €94,375 €123,239 +€28,863 +30.6%
Equity 10/15 €27,014 €83,765 +€56,750 +210.1%
Contributions 10/11 €4,000 €4,000 = 0.0%
Reserves 13 €23,014 €79,765 +€56,750 +246.6%
Distributable reserves 133 €23,014 €79,765 +€56,750 +246.6%
Amounts payable 17/49 €67,361 €39,474 -€27,887 -41.4%
Amounts payable within one year 42/48 €67,361 €39,474 -€27,887 -41.4%
Trade debts 44 €12,308 €12,690 +€382 +3.1%
Suppliers 440/4 €12,308 €12,690 +€382 +3.1%
Taxes, remuneration and social security 45 €25,731 €26,784 +€1,053 +4.1%
Taxes 450/3 €25,731 €26,784 +€1,053 +4.1%
Other amounts payable 47/48 €29,322 - -€29,322
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 - €176 +€176
Other operating charges 640/8 €1,953 €1,281 -€672 -34.4%
Gross operating margin 9900 €41,700 €77,384 +€35,684 +85.6%
Operating profit (loss) 9901 €39,746 €75,926 +€36,180 +91.0%
Financial income 75/76B €0 €0 -€0 -77.8%
Recurring financial income 75 €0 €0 -€0 -77.8%
Financial charges 65/66B €355 €80 -€274 -77.3%
Recurring financial charges 65 €355 €80 -€274 -77.3%
Profit (loss) for the period before taxes 9903 €39,392 €75,846 +€36,454 +92.5%
Income taxes 67/77 €10,070 €19,096 +€9,026 +89.6%
Profit (loss) for the period 9904 €29,322 €56,750 +€27,428 +93.5%
Profit (loss) for the period to be appropriated 9905 €29,322 €56,750 +€27,428 +93.5%

Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.