Les Coopératives GRAPPA SC: 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.
Les Coopératives GRAPPA SC
Largest movements
- Cash +€4,555
up €4,555 (+19.6%), from €23,226 to €27,781
mainly Depreciation (+€3,351) and Provisions (+€2,400)
- Tangible fixed assets -€3,351
down €3,351 (-9.3%), from €36,168 to €32,817
of which Land and buildings: -€1,710
- Deferred charges and accrued income +€689
new in 2025: €689
- Provisions +€2,400
up €2,400 (+39.3%), from €6,100 to €8,500
- Trade debts -€1,300
down €1,300 (-11.8%), from €10,969 to €9,670
- Taxes +€1,371
up €1,371, from -€328 to €1,043
- Gross operating margin +€1,027
up €1,027 (+12.7%), from €8,077 to €9,103
- Purchases and services -€607
down €607 (-12.9%), from €4,688 to €4,081
- Other operating charges -€253
down €253 (-11.4%), from €2,221 to €1,968
- Provisions -€100
down €100 (-4.0%), from €2,500 to €2,400
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 | €60,884 | €62,502 | +€1,618 | +2.7% |
| Fixed assets | 21/28 | €36,178 | €32,827 | -€3,351 | -9.3% |
| Tangible fixed assets | 22/27 | €36,168 | €32,817 | -€3,351 | -9.3% |
| Land and buildings | 22 | €25,449 | €23,739 | -€1,710 | -6.7% |
| Plant, machinery and equipment | 23 | €10,719 | €9,078 | -€1,641 | -15.3% |
| Financial fixed assets | 28 | €10 | €10 | = | 0.0% |
| Current assets | 29/58 | €24,706 | €29,675 | +€4,969 | +20.1% |
| Amounts receivable within one year | 40/41 | €1,480 | €1,205 | -€275 | -18.6% |
| Trade receivables | 40 | €1,080 | €1,205 | +€125 | +11.6% |
| Other amounts receivable | 41 | €400 | - | -€400 | |
| Cash at bank and in hand | 54/58 | €23,226 | €27,781 | +€4,555 | +19.6% |
| Deferred charges and accrued income | 490/1 | - | €689 | +€689 | |
| Total equity and liabilities | 10/49 | €60,884 | €62,502 | +€1,618 | +2.7% |
| Equity | 10/15 | €43,815 | €44,332 | +€517 | +1.2% |
| Contributions | 10/11 | €18,578 | €18,578 | = | 0.0% |
| Capital | 10 | €18,578 | - | -€18,578 | |
| Issued capital | 100 | €18,578 | - | -€18,578 | |
| Reserves | 13 | €1,869 | €1,869 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,869 | €1,869 | = | 0.0% |
| Legal reserve | 130 | €1,869 | - | -€1,869 | |
| Reserves not available under the articles | 1311 | - | €1,869 | +€1,869 | |
| Profit (loss) carried forward | 14 | €23,368 | €23,885 | +€517 | +2.2% |
| Provisions and deferred taxes | 16 | €6,100 | €8,500 | +€2,400 | +39.3% |
| Provisions for liabilities and charges | 160/5 | €6,100 | €8,500 | +€2,400 | +39.3% |
| Major repairs and maintenance | 162 | €2,100 | €8,500 | +€6,400 | +305% |
| Environmental obligations | 163 | €4,000 | - | -€4,000 | |
| Amounts payable | 17/49 | €10,969 | €9,670 | -€1,300 | -11.8% |
| Amounts payable within one year | 42/48 | €10,969 | €9,670 | -€1,300 | -11.8% |
| Trade debts | 44 | €10,969 | €9,670 | -€1,300 | -11.8% |
| Suppliers | 440/4 | €10,969 | €9,670 | -€1,300 | -11.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €4,688 | €4,081 | -€607 | -12.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,351 | €3,351 | = | 0.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €2,500 | €2,400 | -€100 | -4.0% |
| Other operating charges | 640/8 | €2,221 | €1,968 | -€253 | -11.4% |
| Gross operating margin | 9900 | €8,077 | €9,103 | +€1,027 | +12.7% |
| Operating profit (loss) | 9901 | €4 | €1,384 | +€1,380 | +31,653% |
| Financial income | 75/76B | €152 | €189 | +€37 | +24.6% |
| Recurring financial income | 75 | €152 | €189 | +€37 | +24.6% |
| Financial charges | 65/66B | €76 | €13 | -€62 | -82.4% |
| Recurring financial charges | 65 | €76 | €13 | -€62 | -82.4% |
| Profit (loss) for the period before taxes | 9903 | €81 | €1,560 | +€1,480 | +1,836% |
| Income taxes | 67/77 | -€328 | €1,043 | +€1,371 | |
| Profit (loss) for the period | 9904 | €409 | €517 | +€109 | +26.6% |
| Profit (loss) for the period to be appropriated | 9905 | €409 | €517 | +€109 | +26.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.