Grue-FD: what changed
Two fiscal 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.
Grue-FD
Largest movements
- Cash -€7,824
down €7,824 (-95.3%), from €8,209 to €386
mainly Trade debts (-€50,239) and Tax, wage and social debts (-€5,270)
- Receivables within one year +€4,238
up €4,238 (+9.6%), from €44,093 to €48,330
of which Other amounts receivable: +€2,478
- Profit (loss) carried forward +€50,832
up €50,832, from -€9,408 to €41,423
- Trade debts -€50,239
down €50,239 (-97.7%), from €51,400 to €1,161
- Tax, wage and social debts -€5,270
down €5,270 (-60.7%), from €8,687 to €3,417
- Gross operating margin +€96,683
up €96,683, from -€42,548 to €54,135
- Taxes +€2,701
up €2,701 (+121099.6%), from €2 to €2,703
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €52,997 | €49,200 | -€3,797 | -7.2% |
| Fixed assets | 21/28 | €695 | €484 | -€211 | -30.3% |
| Tangible fixed assets | 22/27 | €395 | €184 | -€211 | -53.4% |
| Furniture and vehicles | 24 | €395 | €184 | -€211 | -53.4% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €52,302 | €48,716 | -€3,586 | -6.9% |
| Amounts receivable within one year | 40/41 | €44,093 | €48,330 | +€4,238 | +9.6% |
| Trade receivables | 40 | €37,073 | €38,832 | +€1,760 | +4.7% |
| Other amounts receivable | 41 | €7,020 | €9,498 | +€2,478 | +35.3% |
| Cash at bank and in hand | 54/58 | €8,209 | €386 | -€7,824 | -95.3% |
| Total equity and liabilities | 10/49 | €52,997 | €49,200 | -€3,797 | -7.2% |
| Equity | 10/15 | -€7,408 | €43,423 | +€50,832 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,408 | €41,423 | +€50,832 | |
| Amounts payable | 17/49 | €60,405 | €5,777 | -€54,629 | -90.4% |
| Amounts payable within one year | 42/48 | €60,405 | €5,577 | -€54,829 | -90.8% |
| Financial debts | 43 | - | €375 | +€375 | |
| Credit institutions | 430/8 | - | €375 | +€375 | |
| Trade debts | 44 | €51,400 | €1,161 | -€50,239 | -97.7% |
| Suppliers | 440/4 | €51,400 | €1,161 | -€50,239 | -97.7% |
| Taxes, remuneration and social security | 45 | €8,687 | €3,417 | -€5,270 | -60.7% |
| Taxes | 450/3 | €8,687 | €3,417 | -€5,270 | -60.7% |
| Other amounts payable | 47/48 | €319 | €624 | +€305 | +95.7% |
| Accrued charges and deferred income | 492/3 | - | €200 | +€200 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €211 | €211 | = | 0.0% |
| Other operating charges | 640/8 | €384 | €725 | +€340 | +88.5% |
| Gross operating margin | 9900 | -€42,548 | €54,135 | +€96,683 | |
| Operating profit (loss) | 9901 | -€43,143 | €53,199 | +€96,343 | |
| Financial income | 75/76B | €787 | €448 | -€339 | -43.1% |
| Recurring financial income | 75 | €787 | €448 | -€339 | -43.1% |
| Financial charges | 65/66B | €118 | €113 | -€5 | -4.6% |
| Recurring financial charges | 65 | €118 | €113 | -€5 | -4.6% |
| Profit (loss) for the period before taxes | 9903 | -€42,475 | €53,534 | +€96,009 | |
| Income taxes | 67/77 | €2 | €2,703 | +€2,701 | +121099.6% |
| Profit (loss) for the period | 9904 | -€42,477 | €50,832 | +€93,309 | |
| Profit (loss) for the period to be appropriated | 9905 | -€42,477 | €50,832 | +€93,309 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.