STOETERIJ GRAULUS: 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.
STOETERIJ GRAULUS
Largest movements
- Cash +€7,039
up €7,039 (+10.0%), from €70,213 to €77,251
mainly Net result for the year (+€9,865) and Depreciation (+€2,420)
- Receivables within one year +€3,589
new in 2025: €3,589
- Tangible fixed assets -€2,420
down €2,420 (-4.7%), from €51,397 to €48,977
- Reserves +€9,865
up €9,865 (+27.0%), from €36,537 to €46,402
of which Distributable reserves: +€9,865
- Tax, wage and social debts -€3,985
down €3,985 (-66.0%), from €6,033 to €2,049
- Accrued charges and deferred income +€2,358
new in 2025: €2,358
- Taxes -€8,741
down €8,741 (-95.1%), from €9,190 to €449
- Gross operating margin -€4,857
down €4,857 (-22.0%), from €22,098 to €17,242
- Depreciation +€443
up €443 (+22.4%), from €1,977 to €2,420
- Other operating charges +€294
up €294 (+7.3%), from €4,026 to €4,320
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 | €122,411 | €130,650 | +€8,238 | +6.7% |
| Fixed assets | 21/28 | €51,397 | €48,977 | -€2,420 | -4.7% |
| Tangible fixed assets | 22/27 | €51,397 | €48,977 | -€2,420 | -4.7% |
| Land and buildings | 22 | €51,397 | €48,977 | -€2,420 | -4.7% |
| Current assets | 29/58 | €71,014 | €81,672 | +€10,658 | +15.0% |
| Amounts receivable within one year | 40/41 | - | €3,589 | +€3,589 | |
| Other amounts receivable | 41 | - | €3,589 | +€3,589 | |
| Cash at bank and in hand | 54/58 | €70,213 | €77,251 | +€7,039 | +10.0% |
| Deferred charges and accrued income | 490/1 | €801 | €832 | +€30 | +3.8% |
| Total equity and liabilities | 10/49 | €122,411 | €130,650 | +€8,238 | +6.7% |
| Equity | 10/15 | €86,116 | €95,981 | +€9,865 | +11.5% |
| Contributions | 10/11 | €49,579 | €49,579 | = | 0.0% |
| Reserves | 13 | €36,537 | €46,402 | +€9,865 | +27.0% |
| Non-distributable reserves | 130/1 | €903 | €903 | = | 0.0% |
| Reserves not available under the articles | 1311 | €903 | €903 | = | 0.0% |
| Distributable reserves | 133 | €35,634 | €45,499 | +€9,865 | +27.7% |
| Amounts payable | 17/49 | €36,296 | €34,669 | -€1,627 | -4.5% |
| Amounts payable within one year | 42/48 | €36,296 | €32,311 | -€3,985 | -11.0% |
| Taxes, remuneration and social security | 45 | €6,033 | €2,049 | -€3,985 | -66.0% |
| Taxes | 450/3 | €6,033 | €2,049 | -€3,985 | -66.0% |
| Other amounts payable | 47/48 | €30,263 | €30,263 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €2,358 | +€2,358 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,977 | €2,420 | +€443 | +22.4% |
| Other operating charges | 640/8 | €4,026 | €4,320 | +€294 | +7.3% |
| Gross operating margin | 9900 | €22,098 | €17,242 | -€4,857 | -22.0% |
| Operating profit (loss) | 9901 | €16,095 | €10,502 | -€5,593 | -34.8% |
| Financial charges | 65/66B | €226 | €187 | -€39 | -17.1% |
| Recurring financial charges | 65 | €226 | €187 | -€39 | -17.1% |
| Profit (loss) for the period before taxes | 9903 | €15,869 | €10,314 | -€5,555 | -35.0% |
| Income taxes | 67/77 | €9,190 | €449 | -€8,741 | -95.1% |
| Profit (loss) for the period | 9904 | €6,679 | €9,865 | +€3,186 | +47.7% |
| Profit (loss) for the period to be appropriated | 9905 | €6,679 | €9,865 | +€3,186 | +47.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.