GRYSPERRE: 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.
GRYSPERRE
Largest movements
- Deferred charges and accrued income +€12,348
up €12,348 (+1,742%), from €709 to €13,057
- Cash +€4,036
up €4,036 (+64.9%), from €6,221 to €10,257
mainly Other debts (+€13,164) and Net result for the year (+€8,622)
- Receivables within one year +€3,196
up €3,196 (+201%), from €1,591 to €4,787
of which Trade receivables: +€3,534
- Tangible fixed assets -€811
down €811 (-12.7%), from €6,395 to €5,584
of which Furniture and vehicles: -€3,648
- Other debts +€13,164
up €13,164 (+2,676%), from €492 to €13,656
- Profit (loss) carried forward +€7,133
up €7,133, from -€5,826 to €1,307
- Trade debts -€4,416
down €4,416 (-79.9%), from €5,526 to €1,110
- Tax, wage and social debts +€3,018
up €3,018 (+1,797%), from €168 to €3,186
- Gross operating margin +€4,084
up €4,084 (+32.0%), from €12,781 to €16,865
- Taxes +€2,812
up €2,812 (+1,674%), from €168 to €2,980
- Other operating charges -€1,244
down €1,244 (-68.5%), from €1,816 to €572
- Depreciation -€1,196
down €1,196 (-24.0%), from €4,991 to €3,795
- Financial charges +€797
up €797 (+260%), from €306 to €1,103
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 | €17,767 | €36,415 | +€18,648 | +105% |
| Fixed assets | 21/28 | €6,604 | €5,643 | -€961 | -14.5% |
| Tangible fixed assets | 22/27 | €6,395 | €5,584 | -€811 | -12.7% |
| Plant, machinery and equipment | 23 | €2,747 | €5,584 | +€2,837 | +103% |
| Furniture and vehicles | 24 | €3,648 | - | -€3,648 | |
| Financial fixed assets | 28 | €209 | €59 | -€150 | -71.5% |
| Current assets | 29/58 | €11,163 | €30,772 | +€19,609 | +176% |
| Stocks and contracts in progress | 3 | €2,642 | €2,671 | +€29 | +1.1% |
| Stocks | 30/36 | €2,642 | €2,671 | +€29 | +1.1% |
| Amounts receivable within one year | 40/41 | €1,591 | €4,787 | +€3,196 | +201% |
| Trade receivables | 40 | €1,253 | €4,787 | +€3,534 | +282% |
| Other amounts receivable | 41 | €338 | - | -€338 | |
| Cash at bank and in hand | 54/58 | €6,221 | €10,257 | +€4,036 | +64.9% |
| Deferred charges and accrued income | 490/1 | €709 | €13,057 | +€12,348 | +1,742% |
| Total equity and liabilities | 10/49 | €17,767 | €36,415 | +€18,648 | +105% |
| Equity | 10/15 | €11,506 | €18,462 | +€6,956 | +60.5% |
| Contributions | 10/11 | €10,205 | €10,205 | +€0 | 0.0% |
| Reserves | 13 | €7,127 | €6,950 | -€177 | -2.5% |
| Non-distributable reserves | 130/1 | €620 | - | -€620 | |
| Reserves not available under the articles | 1311 | €620 | - | -€620 | |
| Distributable reserves | 133 | €6,507 | €6,950 | +€443 | +6.8% |
| Profit (loss) carried forward | 14 | -€5,826 | €1,307 | +€7,133 | |
| Amounts payable | 17/49 | €6,261 | €17,953 | +€11,692 | +187% |
| Amounts payable within one year | 42/48 | €6,186 | €17,953 | +€11,767 | +190% |
| Trade debts | 44 | €5,526 | €1,110 | -€4,416 | -79.9% |
| Suppliers | 440/4 | €5,526 | €1,110 | -€4,416 | -79.9% |
| Taxes, remuneration and social security | 45 | €168 | €3,186 | +€3,018 | +1,797% |
| Taxes | 450/3 | €168 | €3,186 | +€3,018 | +1,797% |
| Other amounts payable | 47/48 | €492 | €13,656 | +€13,164 | +2,676% |
| Accrued charges and deferred income | 492/3 | €75 | - | -€75 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,991 | €3,795 | -€1,196 | -24.0% |
| Other operating charges | 640/8 | €1,816 | €572 | -€1,244 | -68.5% |
| Gross operating margin | 9900 | €12,781 | €16,865 | +€4,084 | +32.0% |
| Operating profit (loss) | 9901 | €5,974 | €12,498 | +€6,524 | +109% |
| Financial income | 75/76B | €126 | €207 | +€81 | +64.1% |
| Recurring financial income | 75 | €126 | €207 | +€81 | +64.1% |
| Financial charges | 65/66B | €306 | €1,103 | +€797 | +260% |
| Recurring financial charges | 65 | €306 | €1,103 | +€797 | +260% |
| Profit (loss) for the period before taxes | 9903 | €5,794 | €11,602 | +€5,808 | +100% |
| Income taxes | 67/77 | €168 | €2,980 | +€2,812 | +1,674% |
| Profit (loss) for the period | 9904 | €5,626 | €8,622 | +€2,996 | +53.3% |
| Profit (loss) for the period to be appropriated | 9905 | €5,626 | €8,622 | +€2,996 | +53.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.