MR GRAMMERS: what changed
MR GRAMMERS
Largest movements
- Receivables within one year +€166,080
up €166,080 (+123%), from €134,816 to €300,896
of which Trade receivables: +€123,006
- Cash +€6,910
up €6,910 (+6,922%), from €100 to €7,010
mainly Net result for the year (+€100,422) and Other debts (+€97,824)
- Tangible fixed assets +€6,184
up €6,184 (+157%), from €3,944 to €10,128
- Other debts +€97,824
up €97,824 (+978%), from €10,000 to €107,824
- Trade debts +€69,748
up €69,748 (+124%), from €56,044 to €125,792
- Tax, wage and social debts +€41,179
up €41,179 (+368%), from €11,179 to €52,359
of which Taxes: +€41,009
- Profit (loss) carried forward -€29,578
down €29,578 (-56.2%), from €52,637 to €23,059
- Gross operating margin +€90,898
up €90,898 (+198%), from €45,998 to €136,897
- Taxes +€18,636
up €18,636 (+259%), from €7,197 to €25,833
- Depreciation +€9,962
up €9,962 (+337%), from €2,958 to €12,921
- Financial income +€1,444
up €1,444 (+35.4%), from €4,073 to €5,517
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €138,860 | €318,034 | +€179,174 | +129% |
| Fixed assets | 21/28 | €3,944 | €10,128 | +€6,184 | +157% |
| Tangible fixed assets | 22/27 | €3,944 | €10,128 | +€6,184 | +157% |
| Furniture and vehicles | 24 | €3,944 | €10,128 | +€6,184 | +157% |
| Current assets | 29/58 | €134,916 | €307,906 | +€172,990 | +128% |
| Amounts receivable within one year | 40/41 | €134,816 | €300,896 | +€166,080 | +123% |
| Trade receivables | 40 | €47,633 | €170,639 | +€123,006 | +258% |
| Other amounts receivable | 41 | €87,183 | €130,257 | +€43,074 | +49.4% |
| Cash at bank and in hand | 54/58 | €100 | €7,010 | +€6,910 | +6,922% |
| Total equity and liabilities | 10/49 | €138,860 | €318,034 | +€179,174 | +129% |
| Equity | 10/15 | €55,637 | €26,059 | -€29,578 | -53.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €52,637 | €23,059 | -€29,578 | -56.2% |
| Amounts payable | 17/49 | €83,224 | €291,975 | +€208,751 | +251% |
| Amounts payable within one year | 42/48 | €83,224 | €291,975 | +€208,751 | +251% |
| Current portion of amounts payable after more than one year | 42 | €6,000 | €6,000 | = | 0.0% |
| Trade debts | 44 | €56,044 | €125,792 | +€69,748 | +124% |
| Suppliers | 440/4 | €56,044 | €125,792 | +€69,748 | +124% |
| Taxes, remuneration and social security | 45 | €11,179 | €52,359 | +€41,179 | +368% |
| Taxes | 450/3 | €11,179 | €52,188 | +€41,009 | +367% |
| Remuneration and social security | 454/9 | - | €171 | +€171 | |
| Other amounts payable | 47/48 | €10,000 | €107,824 | +€97,824 | +978% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,958 | €12,921 | +€9,962 | +337% |
| Other operating charges | 640/8 | €709 | €1,119 | +€410 | +57.9% |
| Non-recurring operating charges | 66A | - | €750 | +€750 | |
| Gross operating margin | 9900 | €45,998 | €136,897 | +€90,898 | +198% |
| Operating profit (loss) | 9901 | €42,331 | €122,107 | +€79,776 | +188% |
| Financial income | 75/76B | €4,073 | €5,517 | +€1,444 | +35.4% |
| Recurring financial income | 75 | €4,073 | €5,517 | +€1,444 | +35.4% |
| Financial charges | 65/66B | €942 | €1,368 | +€426 | +45.2% |
| Recurring financial charges | 65 | €942 | €229 | -€714 | -75.7% |
| Non-recurring financial charges | 66B | - | €1,139 | +€1,139 | |
| Profit (loss) for the period before taxes | 9903 | €45,462 | €126,255 | +€80,793 | +178% |
| Income taxes | 67/77 | €7,197 | €25,833 | +€18,636 | +259% |
| Profit (loss) for the period | 9904 | €38,265 | €100,422 | +€62,157 | +162% |
| Profit (loss) for the period to be appropriated | 9905 | €38,265 | €100,422 | +€62,157 | +162% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.