IUNGERE.GRATE: 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.
IUNGERE.GRATE
Largest movements
- Deferred charges and accrued income +€16,688
up €16,688 (+699%), from €2,387 to €19,076
- Receivables within one year +€15,908
up €15,908 (+264%), from €6,016 to €21,925
of which Trade receivables: +€15,000
- Cash -€3,903
down €3,903 (-98.6%), from €3,956 to €53
mainly Deferred charges and accrued income (-€16,688) and Receivables within one year (-€15,908)
- Tangible fixed assets +€1,791
up €1,791 (+70.8%), from €2,529 to €4,320
of which Furniture and vehicles: +€2,113
- Profit (loss) carried forward +€16,692
up €16,692, from -€16,485 to €206
- Short-term financial debts +€9,028
new in 2025: €9,028
- Trade debts +€3,452
up €3,452 (+195%), from €1,770 to €5,222
- Tax, wage and social debts +€1,313
up €1,313 (+21.1%), from €6,221 to €7,534
- Gross operating margin +€16,726
up €16,726 (+156%), from €10,749 to €27,475
- Other operating charges +€2,292
up €2,292 (+246%), from €932 to €3,223
- Taxes +€1,703
up €1,703 (+42.2%), from €4,030 to €5,733
- Depreciation +€366
up €366 (+28.3%), from €1,294 to €1,659
- Financial charges -€275
down €275 (-32.8%), from €838 to €563
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 | €14,966 | €45,451 | +€30,485 | +204% |
| Fixed assets | 21/28 | €2,606 | €4,397 | +€1,791 | +68.7% |
| Tangible fixed assets | 22/27 | €2,529 | €4,320 | +€1,791 | +70.8% |
| Plant, machinery and equipment | 23 | €777 | €456 | -€322 | -41.4% |
| Furniture and vehicles | 24 | €1,751 | €3,864 | +€2,113 | +121% |
| Financial fixed assets | 28 | €77 | €77 | = | 0.0% |
| Current assets | 29/58 | €12,360 | €41,054 | +€28,694 | +232% |
| Amounts receivable within one year | 40/41 | €6,016 | €21,925 | +€15,908 | +264% |
| Trade receivables | 40 | - | €15,000 | +€15,000 | |
| Other amounts receivable | 41 | €6,016 | €6,925 | +€908 | +15.1% |
| Cash at bank and in hand | 54/58 | €3,956 | €53 | -€3,903 | -98.6% |
| Deferred charges and accrued income | 490/1 | €2,387 | €19,076 | +€16,688 | +699% |
| Total equity and liabilities | 10/49 | €14,966 | €45,451 | +€30,485 | +204% |
| Equity | 10/15 | €6,975 | €23,666 | +€16,692 | +239% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €4,860 | €4,860 | = | 0.0% |
| Distributable reserves | 133 | €4,860 | €4,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,485 | €206 | +€16,692 | |
| Amounts payable | 17/49 | €7,991 | €21,785 | +€13,794 | +173% |
| Amounts payable within one year | 42/48 | €7,991 | €21,785 | +€13,794 | +173% |
| Financial debts | 43 | - | €9,028 | +€9,028 | |
| Credit institutions | 430/8 | - | €9,028 | +€9,028 | |
| Trade debts | 44 | €1,770 | €5,222 | +€3,452 | +195% |
| Suppliers | 440/4 | €1,770 | €5,222 | +€3,452 | +195% |
| Taxes, remuneration and social security | 45 | €6,221 | €7,534 | +€1,313 | +21.1% |
| Taxes | 450/3 | €6,221 | €7,534 | +€1,313 | +21.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,294 | €1,659 | +€366 | +28.3% |
| Other operating charges | 640/8 | €932 | €3,223 | +€2,292 | +246% |
| Gross operating margin | 9900 | €10,749 | €27,475 | +€16,726 | +156% |
| Operating profit (loss) | 9901 | €8,524 | €22,593 | +€14,069 | +165% |
| Financial income | 75/76B | €186 | €394 | +€208 | +112% |
| Recurring financial income | 75 | €186 | €394 | +€208 | +112% |
| Financial charges | 65/66B | €838 | €563 | -€275 | -32.8% |
| Recurring financial charges | 65 | €838 | €563 | -€275 | -32.8% |
| Profit (loss) for the period before taxes | 9903 | €7,872 | €22,424 | +€14,553 | +185% |
| Income taxes | 67/77 | €4,030 | €5,733 | +€1,703 | +42.2% |
| Profit (loss) for the period | 9904 | €3,841 | €16,692 | +€12,850 | +335% |
| Profit (loss) for the period to be appropriated | 9905 | €3,841 | €16,692 | +€12,850 | +335% |
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 31 October 2026 via checked.be.