GRIPS ON MOVING: 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.
GRIPS ON MOVING
Largest movements
- Cash +€83,187
up €83,187 (+215%), from €38,672 to €121,859
mainly Net result for the year (+€98,965) and Tax, wage and social debts (+€49,996)
- Tangible fixed assets -€61,209
down €61,209 (-32.8%), from €186,834 to €125,625
of which Plant, machinery and equipment: -€33,053
- Financial fixed assets +€47,000
up €47,000 (+154%), from €30,562 to €77,562
- Deferred charges and accrued income -€6,733
down €6,733 (-53.0%), from €12,704 to €5,972
- Reserves +€100,000
new in 2025: €100,000
- Profit (loss) carried forward -€51,035
down €51,035 (-32.2%), from €158,337 to €107,302
- Tax, wage and social debts +€49,996
up €49,996 (+97.9%), from €51,084 to €101,081
- Debts after one year -€45,668
no longer reported in 2025 (was €45,668)
- Other debts +€45,147
up €45,147 (+282%), from €16,037 to €61,183
- Gross operating margin -€25,639
down €25,639 (-11.7%), from €219,805 to €194,167
- Depreciation -€10,896
down €10,896 (-20.3%), from €53,786 to €42,890
- Taxes +€10,169
up €10,169 (+27.5%), from €37,012 to €47,182
- Other operating charges -€6,065
down €6,065 (-64.3%), from €9,439 to €3,374
- Write-downs -€2,882
no longer reported in 2025 (was €2,882)
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 | €329,609 | €389,642 | +€60,033 | +18.2% |
| Fixed assets | 21/28 | €217,396 | €203,186 | -€14,209 | -6.5% |
| Tangible fixed assets | 22/27 | €186,834 | €125,625 | -€61,209 | -32.8% |
| Plant, machinery and equipment | 23 | €127,971 | €94,918 | -€33,053 | -25.8% |
| Furniture and vehicles | 24 | €58,863 | €30,706 | -€28,157 | -47.8% |
| Financial fixed assets | 28 | €30,562 | €77,562 | +€47,000 | +154% |
| Current assets | 29/58 | €112,213 | €186,456 | +€74,243 | +66.2% |
| Amounts receivable within one year | 40/41 | €54,767 | €52,556 | -€2,211 | -4.0% |
| Trade receivables | 40 | €49,722 | €52,307 | +€2,585 | +5.2% |
| Other amounts receivable | 41 | €5,045 | €249 | -€4,796 | -95.1% |
| Current investments | 50/53 | €6,069 | €6,069 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €38,672 | €121,859 | +€83,187 | +215% |
| Deferred charges and accrued income | 490/1 | €12,704 | €5,972 | -€6,733 | -53.0% |
| Total equity and liabilities | 10/49 | €329,609 | €389,642 | +€60,033 | +18.2% |
| Equity | 10/15 | €176,937 | €225,902 | +€48,965 | +27.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | - | €100,000 | +€100,000 | |
| Distributable reserves | 133 | - | €100,000 | +€100,000 | |
| Profit (loss) carried forward | 14 | €158,337 | €107,302 | -€51,035 | -32.2% |
| Amounts payable | 17/49 | €152,672 | €163,740 | +€11,068 | +7.2% |
| Amounts payable after more than one year | 17 | €45,668 | - | -€45,668 | |
| Financial debts | 170/4 | €45,668 | - | -€45,668 | |
| Amounts payable within one year | 42/48 | €107,004 | €163,740 | +€56,736 | +53.0% |
| Current portion of amounts payable after more than one year | 42 | €18,947 | - | -€18,947 | |
| Trade debts | 44 | €20,935 | €1,476 | -€19,459 | -92.9% |
| Suppliers | 440/4 | €20,935 | €1,476 | -€19,459 | -92.9% |
| Taxes, remuneration and social security | 45 | €51,084 | €101,081 | +€49,996 | +97.9% |
| Taxes | 450/3 | €51,084 | €101,081 | +€49,996 | +97.9% |
| Other amounts payable | 47/48 | €16,037 | €61,183 | +€45,147 | +282% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €53,786 | €42,890 | -€10,896 | -20.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,882 | - | -€2,882 | |
| Other operating charges | 640/8 | €9,439 | €3,374 | -€6,065 | -64.3% |
| Gross operating margin | 9900 | €219,805 | €194,167 | -€25,639 | -11.7% |
| Operating profit (loss) | 9901 | €153,698 | €147,903 | -€5,796 | -3.8% |
| Financial income | 75/76B | €120 | - | -€120 | |
| Recurring financial income | 75 | €120 | - | -€120 | |
| Financial charges | 65/66B | €3,469 | €1,756 | -€1,713 | -49.4% |
| Recurring financial charges | 65 | €3,469 | €1,756 | -€1,713 | -49.4% |
| Profit (loss) for the period before taxes | 9903 | €150,350 | €146,147 | -€4,203 | -2.8% |
| Income taxes | 67/77 | €37,012 | €47,182 | +€10,169 | +27.5% |
| Profit (loss) for the period | 9904 | €113,337 | €98,965 | -€14,373 | -12.7% |
| Profit (loss) for the period to be appropriated | 9905 | €113,337 | €98,965 | -€14,373 | -12.7% |
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 29 October 2026 via checked.be.