GRIP-FACTORY: 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.
GRIP-FACTORY
Largest movements
- Cash -€29,400
down €29,400 (-49.9%), from €58,919 to €29,519
mainly Receivables within one year (-€13,059) and Net result for the year (-€10,884)
- Receivables within one year +€13,059
up €13,059 (+67.7%), from €19,293 to €32,352
of which Trade receivables: +€10,016
- Tangible fixed assets -€2,529
down €2,529 (-47.6%), from €5,312 to €2,782
of which Plant, machinery and equipment: -€1,863
- Profit (loss) carried forward -€10,884
new in 2025: -€10,884
- Reserves -€9,519
down €9,519 (-13.2%), from €72,131 to €62,612
- Other debts +€1,213
new in 2025: €1,213
- Tax, wage and social debts -€979
down €979 (-17.5%), from €5,596 to €4,617
- Gross operating margin -€32,266
down €32,266, from €25,970 to -€6,297
- Taxes -€6,043
no longer reported in 2025 (was €6,043)
- Other operating charges +€440
up €440 (+29.2%), from €1,507 to €1,946
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 | €84,227 | €64,653 | -€19,573 | -23.2% |
| Fixed assets | 21/28 | €5,312 | €2,782 | -€2,529 | -47.6% |
| Tangible fixed assets | 22/27 | €5,312 | €2,782 | -€2,529 | -47.6% |
| Plant, machinery and equipment | 23 | €3,359 | €1,496 | -€1,863 | -55.5% |
| Furniture and vehicles | 24 | €1,953 | €1,286 | -€666 | -34.1% |
| Current assets | 29/58 | €78,915 | €61,871 | -€17,044 | -21.6% |
| Amounts receivable within one year | 40/41 | €19,293 | €32,352 | +€13,059 | +67.7% |
| Trade receivables | 40 | €7,043 | €17,058 | +€10,016 | +142% |
| Other amounts receivable | 41 | €12,250 | €15,293 | +€3,043 | +24.8% |
| Cash at bank and in hand | 54/58 | €58,919 | €29,519 | -€29,400 | -49.9% |
| Deferred charges and accrued income | 490/1 | €703 | - | -€703 | |
| Total equity and liabilities | 10/49 | €84,227 | €64,653 | -€19,573 | -23.2% |
| Equity | 10/15 | €78,631 | €58,228 | -€20,403 | -25.9% |
| Contributions | 10/11 | €6,500 | €6,500 | = | 0.0% |
| Reserves | 13 | €72,131 | €62,612 | -€9,519 | -13.2% |
| Distributable reserves | 133 | €72,131 | €62,612 | -€9,519 | -13.2% |
| Profit (loss) carried forward | 14 | - | -€10,884 | -€10,884 | |
| Amounts payable | 17/49 | €5,596 | €6,426 | +€830 | +14.8% |
| Amounts payable within one year | 42/48 | €5,596 | €5,849 | +€253 | +4.5% |
| Trade debts | 44 | - | €19 | +€19 | |
| Suppliers | 440/4 | - | €19 | +€19 | |
| Taxes, remuneration and social security | 45 | €5,596 | €4,617 | -€979 | -17.5% |
| Taxes | 450/3 | €5,596 | €4,617 | -€979 | -17.5% |
| Other amounts payable | 47/48 | - | €1,213 | +€1,213 | |
| Accrued charges and deferred income | 492/3 | - | €576 | +€576 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,623 | €2,529 | -€94 | -3.6% |
| Other operating charges | 640/8 | €1,507 | €1,946 | +€440 | +29.2% |
| Gross operating margin | 9900 | €25,970 | -€6,297 | -€32,266 | |
| Operating profit (loss) | 9901 | €21,840 | -€10,772 | -€32,612 | |
| Financial income | 75/76B | - | €22 | +€22 | |
| Recurring financial income | 75 | - | €22 | +€22 | |
| Financial charges | 65/66B | €393 | €134 | -€259 | -66.0% |
| Recurring financial charges | 65 | €393 | €134 | -€259 | -66.0% |
| Profit (loss) for the period before taxes | 9903 | €21,447 | -€10,884 | -€32,331 | |
| Income taxes | 67/77 | €6,043 | - | -€6,043 | |
| Profit (loss) for the period | 9904 | €15,404 | -€10,884 | -€26,288 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,404 | -€10,884 | -€26,288 |
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 15 October 2026 via checked.be.