GRP Motors: 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.
GRP Motors
Largest movements
- Stocks and contracts -€52,047
down €52,047 (-5.4%), from €972,052 to €920,005
- Receivables within one year -€25,253
down €25,253 (-14.0%), from €180,365 to €155,113
of which Trade receivables: -€16,850
- Intangible fixed assets +€19,778
up €19,778 (+21.3%), from €92,868 to €112,646
- Other debts -€71,300
down €71,300 (-9.0%), from €795,327 to €724,027
- Short-term financial debts -€70,124
down €70,124 (-20.4%), from €344,382 to €274,258
- Tax, wage and social debts +€61,473
up €61,473 (+187%), from €32,813 to €94,286
of which Taxes: +€61,384
- Gross operating margin -€57,709
down €57,709 (-18.6%), from €310,261 to €252,551
- Financial charges -€31,014
down €31,014 (-38.8%), from €79,854 to €48,840
- Staff costs +€21,069
up €21,069 (+14.8%), from €142,120 to €163,189
- Taxes -€7,802
down €7,802 (-75.0%), from €10,406 to €2,604
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 | €1,289,668 | €1,219,813 | -€69,855 | -5.4% |
| Fixed assets | 21/28 | €126,164 | €138,748 | +€12,585 | +10.0% |
| Intangible fixed assets | 21 | €92,868 | €112,646 | +€19,778 | +21.3% |
| Tangible fixed assets | 22/27 | €33,296 | €26,102 | -€7,193 | -21.6% |
| Plant, machinery and equipment | 23 | €7,375 | €4,025 | -€3,350 | -45.4% |
| Furniture and vehicles | 24 | €25,921 | €15,436 | -€10,485 | -40.4% |
| Other tangible fixed assets | 26 | - | €6,641 | +€6,641 | |
| Current assets | 29/58 | €1,163,504 | €1,081,064 | -€82,440 | -7.1% |
| Stocks and contracts in progress | 3 | €972,052 | €920,005 | -€52,047 | -5.4% |
| Stocks | 30/36 | €972,052 | €920,005 | -€52,047 | -5.4% |
| Amounts receivable within one year | 40/41 | €180,365 | €155,113 | -€25,253 | -14.0% |
| Trade receivables | 40 | €171,887 | €155,037 | -€16,850 | -9.8% |
| Other amounts receivable | 41 | €8,479 | €76 | -€8,403 | -99.1% |
| Cash at bank and in hand | 54/58 | €5,153 | €1,242 | -€3,911 | -75.9% |
| Deferred charges and accrued income | 490/1 | €5,934 | €4,705 | -€1,229 | -20.7% |
| Total equity and liabilities | 10/49 | €1,289,668 | €1,219,813 | -€69,855 | -5.4% |
| Equity | 10/15 | €51,540 | €54,692 | +€3,152 | +6.1% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €41,540 | €44,692 | +€3,152 | +7.6% |
| Amounts payable | 17/49 | €1,238,128 | €1,165,121 | -€73,007 | -5.9% |
| Amounts payable within one year | 42/48 | €1,238,128 | €1,165,106 | -€73,022 | -5.9% |
| Financial debts | 43 | €344,382 | €274,258 | -€70,124 | -20.4% |
| Credit institutions | 430/8 | €344,382 | €274,258 | -€70,124 | -20.4% |
| Trade debts | 44 | €65,606 | €72,535 | +€6,928 | +10.6% |
| Suppliers | 440/4 | €65,606 | €72,535 | +€6,928 | +10.6% |
| Taxes, remuneration and social security | 45 | €32,813 | €94,286 | +€61,473 | +187% |
| Taxes | 450/3 | €11,489 | €72,873 | +€61,384 | +534% |
| Remuneration and social security | 454/9 | €21,324 | €21,413 | +€89 | +0.4% |
| Other amounts payable | 47/48 | €795,327 | €724,027 | -€71,300 | -9.0% |
| Accrued charges and deferred income | 492/3 | - | €15 | +€15 | |
| Remuneration, social security and pensions | 62 | €142,120 | €163,189 | +€21,069 | +14.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,757 | €32,289 | -€469 | -1.4% |
| Other operating charges | 640/8 | €6,520 | €4,402 | -€2,118 | -32.5% |
| Gross operating margin | 9900 | €310,261 | €252,551 | -€57,709 | -18.6% |
| Operating profit (loss) | 9901 | €128,864 | €52,672 | -€76,192 | -59.1% |
| Financial income | 75/76B | €12 | €1,925 | +€1,913 | +15,980% |
| Recurring financial income | 75 | €12 | €1,925 | +€1,913 | +15,980% |
| Financial charges | 65/66B | €79,854 | €48,840 | -€31,014 | -38.8% |
| Recurring financial charges | 65 | €79,854 | €48,840 | -€31,014 | -38.8% |
| Profit (loss) for the period before taxes | 9903 | €49,021 | €5,756 | -€43,265 | -88.3% |
| Income taxes | 67/77 | €10,406 | €2,604 | -€7,802 | -75.0% |
| Profit (loss) for the period | 9904 | €38,615 | €3,152 | -€35,463 | -91.8% |
| Profit (loss) for the period to be appropriated | 9905 | €38,615 | €3,152 | -€35,463 | -91.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.