GROSISTLAND: 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.
GROSISTLAND
Largest movements
- Tangible fixed assets +€248,802
up €248,802 (+1,473%), from €16,896 to €265,698
of which Land and buildings: +€254,502
- Receivables within one year -€104,044
down €104,044 (-98.3%), from €105,897 to €1,853
of which Trade receivables: -€89,236
- Deferred charges and accrued income -€25,000
down €25,000 (-100%), from €25,000 to €0
- Stocks and contracts +€8,800
up €8,800 (+116%), from €7,600 to €16,400
- Debts after one year +€192,882
up €192,882, from €0 to €192,882
- Trade debts -€109,422
down €109,422 (-91.8%), from €119,190 to €9,768
- Other debts +€19,518
up €19,518 (+77.3%), from €25,236 to €44,753
- Tax, wage and social debts +€11,694
up €11,694 (+187%), from €6,267 to €17,960
of which Taxes: +€11,694
- Short-term financial debts +€9,789
new in 2025: €9,789
- Gross operating margin +€19,058
up €19,058 (+176%), from €10,820 to €29,878
- Financial charges +€8,848
up €8,848 (+323%), from €2,743 to €11,591
- Depreciation +€4,533
up €4,533 (+79.5%), from €5,700 to €10,233
- Other operating charges +€1,691
up €1,691 (+107%), from €1,586 to €3,277
- Taxes +€1,121
up €1,121 (+869%), from €129 to €1,250
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 | €160,018 | €291,470 | +€131,452 | +82.1% |
| Fixed assets | 21/28 | €16,896 | €265,698 | +€248,802 | +1,473% |
| Tangible fixed assets | 22/27 | €16,896 | €265,698 | +€248,802 | +1,473% |
| Land and buildings | 22 | - | €254,502 | +€254,502 | |
| Furniture and vehicles | 24 | €16,896 | €11,196 | -€5,700 | -33.7% |
| Current assets | 29/58 | €143,122 | €25,771 | -€117,351 | -82.0% |
| Stocks and contracts in progress | 3 | €7,600 | €16,400 | +€8,800 | +116% |
| Stocks | 30/36 | €7,600 | €16,400 | +€8,800 | +116% |
| Amounts receivable within one year | 40/41 | €105,897 | €1,853 | -€104,044 | -98.3% |
| Trade receivables | 40 | €89,236 | €0 | -€89,236 | -100% |
| Other amounts receivable | 41 | €16,662 | €1,853 | -€14,809 | -88.9% |
| Cash at bank and in hand | 54/58 | €4,624 | €7,518 | +€2,894 | +62.6% |
| Deferred charges and accrued income | 490/1 | €25,000 | €0 | -€25,000 | -100% |
| Total equity and liabilities | 10/49 | €160,018 | €291,470 | +€131,452 | +82.1% |
| Equity | 10/15 | €8,091 | €11,722 | +€3,631 | +44.9% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,091 | €7,722 | +€3,631 | +88.7% |
| Amounts payable | 17/49 | €151,927 | €279,748 | +€127,821 | +84.1% |
| Amounts payable after more than one year | 17 | €0 | €192,882 | +€192,882 | |
| Financial debts | 170/4 | €0 | €192,882 | +€192,882 | |
| Amounts payable within one year | 42/48 | €151,927 | €86,866 | -€65,061 | -42.8% |
| Current portion of amounts payable after more than one year | 42 | €1,235 | €4,595 | +€3,360 | +272% |
| Financial debts | 43 | - | €9,789 | +€9,789 | |
| Credit institutions | 430/8 | - | €9,789 | +€9,789 | |
| Trade debts | 44 | €119,190 | €9,768 | -€109,422 | -91.8% |
| Suppliers | 440/4 | €119,190 | €9,768 | -€109,422 | -91.8% |
| Taxes, remuneration and social security | 45 | €6,267 | €17,960 | +€11,694 | +187% |
| Taxes | 450/3 | €6,267 | €17,960 | +€11,694 | +187% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €25,236 | €44,753 | +€19,518 | +77.3% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €199 | -€104 | -€303 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,700 | €10,233 | +€4,533 | +79.5% |
| Other operating charges | 640/8 | €1,586 | €3,277 | +€1,691 | +107% |
| Gross operating margin | 9900 | €10,820 | €29,878 | +€19,058 | +176% |
| Operating profit (loss) | 9901 | €3,335 | €16,472 | +€13,136 | +394% |
| Financial income | 75/76B | €53 | €0 | -€53 | -100% |
| Recurring financial income | 75 | €53 | €0 | -€53 | -100% |
| Financial charges | 65/66B | €2,743 | €11,591 | +€8,848 | +323% |
| Recurring financial charges | 65 | €2,743 | €11,591 | +€8,848 | +323% |
| Profit (loss) for the period before taxes | 9903 | €645 | €4,881 | +€4,236 | +657% |
| Income taxes | 67/77 | €129 | €1,250 | +€1,121 | +869% |
| Profit (loss) for the period | 9904 | €516 | €3,631 | +€3,115 | +604% |
| Profit (loss) for the period to be appropriated | 9905 | €516 | €3,631 | +€3,115 | +604% |
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 30 October 2026 via checked.be.