LaGrinta: 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.
LaGrinta
Largest movements
- Tangible fixed assets -€6,358
down €6,358 (-47.6%), from €13,358 to €7,000
of which Furniture and vehicles: -€7,535
- Cash +€5,903
up €5,903 (+125.0%), from €4,721 to €10,624
mainly Depreciation (+€8,124) and Other debts (+€7,960)
- Receivables within one year +€948
up €948 (+16.5%), from €5,749 to €6,697
of which Trade receivables: +€2,457
- Deferred charges and accrued income +€326
new in 2025: €326
- Other debts +€7,960
up €7,960 (+17.4%), from €45,753 to €53,713
- Profit (loss) carried forward -€6,534
down €6,534 (-15.1%), from -€43,285 to -€49,819
- Trade debts -€1,001
down €1,001 (-38.8%), from €2,582 to €1,581
- Tax, wage and social debts +€393
up €393 (+31.1%), from €1,264 to €1,657
- Gross operating margin +€5,159
up €5,159, from -€2,143 to €3,016
- Depreciation -€930
down €930 (-10.3%), from €9,054 to €8,124
- Other operating charges -€203
down €203 (-16.9%), from €1,204 to €1,001
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.
Cash bridge derived
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 | €24,980 | €25,798 | +€818 | +3.3% |
| Fixed assets | 21/28 | €13,358 | €7,000 | -€6,358 | -47.6% |
| Tangible fixed assets | 22/27 | €13,358 | €7,000 | -€6,358 | -47.6% |
| Plant, machinery and equipment | 23 | - | €1,177 | +€1,177 | |
| Furniture and vehicles | 24 | €13,358 | €5,823 | -€7,535 | -56.4% |
| Current assets | 29/58 | €11,622 | €18,798 | +€7,176 | +61.8% |
| Stocks and contracts in progress | 3 | €1,151 | €1,151 | +€0 | 0.0% |
| Stocks | 30/36 | €1,151 | €1,151 | +€0 | 0.0% |
| Amounts receivable within one year | 40/41 | €5,749 | €6,697 | +€948 | +16.5% |
| Trade receivables | 40 | €4,117 | €6,574 | +€2,457 | +59.7% |
| Other amounts receivable | 41 | €1,632 | €123 | -€1,509 | -92.5% |
| Cash at bank and in hand | 54/58 | €4,721 | €10,624 | +€5,903 | +125.0% |
| Deferred charges and accrued income | 490/1 | - | €326 | +€326 | |
| Total equity and liabilities | 10/49 | €24,980 | €25,798 | +€818 | +3.3% |
| Equity | 10/15 | -€24,619 | -€31,153 | -€6,534 | -26.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €66 | €66 | -€0 | -0.1% |
| Non-distributable reserves | 130/1 | - | €66 | +€66 | |
| Other | 1319 | - | €66 | +€66 | |
| Distributable reserves | 133 | €66 | - | -€66 | |
| Profit (loss) carried forward | 14 | -€43,285 | -€49,819 | -€6,534 | -15.1% |
| Amounts payable | 17/49 | €49,598 | €56,951 | +€7,353 | +14.8% |
| Amounts payable within one year | 42/48 | €49,598 | €56,951 | +€7,353 | +14.8% |
| Trade debts | 44 | €2,582 | €1,581 | -€1,001 | -38.8% |
| Suppliers | 440/4 | €2,582 | €1,581 | -€1,001 | -38.8% |
| Taxes, remuneration and social security | 45 | €1,264 | €1,657 | +€393 | +31.1% |
| Taxes | 450/3 | €1,264 | €1,657 | +€393 | +31.1% |
| Other amounts payable | 47/48 | €45,753 | €53,713 | +€7,960 | +17.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,054 | €8,124 | -€930 | -10.3% |
| Other operating charges | 640/8 | €1,204 | €1,001 | -€203 | -16.9% |
| Gross operating margin | 9900 | -€2,143 | €3,016 | +€5,159 | |
| Operating profit (loss) | 9901 | -€12,402 | -€6,109 | +€6,293 | +50.7% |
| Financial income | 75/76B | €34 | €8 | -€26 | -76.6% |
| Recurring financial income | 75 | €34 | €8 | -€26 | -76.6% |
| Financial charges | 65/66B | €61 | €54 | -€7 | -11.3% |
| Recurring financial charges | 65 | €61 | €54 | -€7 | -11.3% |
| Profit (loss) for the period before taxes | 9903 | -€12,428 | -€6,155 | +€6,273 | +50.5% |
| Income taxes | 67/77 | €377 | €379 | +€2 | +0.5% |
| Profit (loss) for the period | 9904 | -€12,805 | -€6,534 | +€6,271 | +49.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,805 | -€6,534 | +€6,271 | +49.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.