Grosjelec: 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.
Grosjelec
Largest movements
- Receivables within one year +€8,376
up €8,376 (+119%), from €7,012 to €15,388
of which Trade receivables: +€8,656
- Deferred charges and accrued income +€5,343
new in 2025: €5,343
- Cash -€3,434
down €3,434 (-4.2%), from €82,469 to €79,035
mainly Receivables within one year (-€8,376) and Tax, wage and social debts (-€6,848)
- Tangible fixed assets -€1,423
down €1,423 (-13.9%), from €10,254 to €8,830
of which Furniture and vehicles: -€2,077
- Profit (loss) carried forward +€17,359
up €17,359 (+34.2%), from €50,809 to €68,168
- Tax, wage and social debts -€6,848
down €6,848 (-30.9%), from €22,178 to €15,330
- Other debts -€1,318
down €1,318 (-32.9%), from €4,000 to €2,682
- Gross operating margin -€20,019
down €20,019 (-36.2%), from €55,245 to €35,226
- Taxes -€10,249
down €10,249 (-71.4%), from €14,361 to €4,112
- Write-downs +€7,377
new in 2025: €7,377
- Depreciation +€1,137
up €1,137 (+27.6%), from €4,117 to €5,254
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 | €99,735 | €108,597 | +€8,862 | +8.9% |
| Fixed assets | 21/28 | €10,254 | €8,830 | -€1,423 | -13.9% |
| Tangible fixed assets | 22/27 | €10,254 | €8,830 | -€1,423 | -13.9% |
| Plant, machinery and equipment | 23 | - | €654 | +€654 | |
| Furniture and vehicles | 24 | €10,254 | €8,176 | -€2,077 | -20.3% |
| Current assets | 29/58 | €89,481 | €99,766 | +€10,285 | +11.5% |
| Amounts receivable within one year | 40/41 | €7,012 | €15,388 | +€8,376 | +119% |
| Trade receivables | 40 | €4,236 | €12,892 | +€8,656 | +204% |
| Other amounts receivable | 41 | €2,776 | €2,496 | -€280 | -10.1% |
| Cash at bank and in hand | 54/58 | €82,469 | €79,035 | -€3,434 | -4.2% |
| Deferred charges and accrued income | 490/1 | - | €5,343 | +€5,343 | |
| Total equity and liabilities | 10/49 | €99,735 | €108,597 | +€8,862 | +8.9% |
| Equity | 10/15 | €60,809 | €78,168 | +€17,359 | +28.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €50,809 | €68,168 | +€17,359 | +34.2% |
| Amounts payable | 17/49 | €38,926 | €30,429 | -€8,498 | -21.8% |
| Amounts payable within one year | 42/48 | €38,926 | €30,429 | -€8,498 | -21.8% |
| Trade debts | 44 | €12,749 | €12,416 | -€332 | -2.6% |
| Suppliers | 440/4 | €12,749 | €12,416 | -€332 | -2.6% |
| Taxes, remuneration and social security | 45 | €22,178 | €15,330 | -€6,848 | -30.9% |
| Taxes | 450/3 | €22,178 | €15,330 | -€6,848 | -30.9% |
| Other amounts payable | 47/48 | €4,000 | €2,682 | -€1,318 | -32.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,117 | €5,254 | +€1,137 | +27.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €7,377 | +€7,377 | |
| Other operating charges | 640/8 | €180 | €186 | +€6 | +3.1% |
| Gross operating margin | 9900 | €55,245 | €35,226 | -€20,019 | -36.2% |
| Operating profit (loss) | 9901 | €50,948 | €22,410 | -€28,538 | -56.0% |
| Financial income | 75/76B | €138 | €17 | -€121 | -87.5% |
| Recurring financial income | 75 | €138 | €17 | -€121 | -87.5% |
| Financial charges | 65/66B | €180 | €155 | -€25 | -14.0% |
| Recurring financial charges | 65 | €180 | €155 | -€25 | -14.0% |
| Profit (loss) for the period before taxes | 9903 | €50,905 | €22,272 | -€28,634 | -56.2% |
| Income taxes | 67/77 | €14,361 | €4,112 | -€10,249 | -71.4% |
| Profit (loss) for the period | 9904 | €36,544 | €18,159 | -€18,385 | -50.3% |
| Profit (loss) for the period to be appropriated | 9905 | €36,544 | €18,159 | -€18,385 | -50.3% |
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.