THE GRASSHOPPER LEUVEN: 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.
THE GRASSHOPPER LEUVEN
Largest movements
- Cash +€68,299
up €68,299 (+36.7%), from €186,182 to €254,481
mainly Trade debts (+€35,629) and Net result for the year (+€28,637)
- Tangible fixed assets +€24,575
up €24,575 (+534%), from €4,605 to €29,180
of which Plant, machinery and equipment: +€29,180
- Stocks and contracts +€11,076
up €11,076 (+6.3%), from €176,835 to €187,911
- Receivables within one year +€6,872
up €6,872 (+84.6%), from €8,118 to €14,990
of which Trade receivables: +€10,006
- Trade debts +€35,629
up €35,629 (+113%), from €31,547 to €67,176
- Reserves +€28,637
up €28,637 (+39.0%), from €73,412 to €102,050
- Tax, wage and social debts +€16,385
up €16,385 (+31.1%), from €52,762 to €69,147
of which Remuneration and social security: +€9,035
- Current portion of long-term debt +€15,499
new in 2025: €15,499
- Accrued charges and deferred income +€9,641
up €9,641 (+25.2%), from €38,252 to €47,893
- Gross operating margin +€71,374
up €71,374 (+92.9%), from €76,867 to €148,241
- Staff costs +€49,789
up €49,789 (+109%), from €45,662 to €95,452
- Taxes +€3,835
up €3,835 (+50.9%), from €7,538 to €11,373
- Financial charges +€2,895
up €2,895 (+269%), from €1,075 to €3,969
- Other operating charges +€1,781
up €1,781 (+99.7%), from €1,787 to €3,568
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 | €375,740 | €489,384 | +€113,643 | +30.2% |
| Fixed assets | 21/28 | €4,605 | €29,180 | +€24,575 | +534% |
| Tangible fixed assets | 22/27 | €4,605 | €29,180 | +€24,575 | +534% |
| Plant, machinery and equipment | 23 | - | €29,180 | +€29,180 | |
| Furniture and vehicles | 24 | €4,605 | €0 | -€4,605 | -100% |
| Current assets | 29/58 | €371,135 | €460,203 | +€89,068 | +24.0% |
| Stocks and contracts in progress | 3 | €176,835 | €187,911 | +€11,076 | +6.3% |
| Stocks | 30/36 | €176,835 | €187,911 | +€11,076 | +6.3% |
| Amounts receivable within one year | 40/41 | €8,118 | €14,990 | +€6,872 | +84.6% |
| Trade receivables | 40 | €290 | €10,296 | +€10,006 | +3,454% |
| Other amounts receivable | 41 | €7,829 | €4,694 | -€3,135 | -40.0% |
| Cash at bank and in hand | 54/58 | €186,182 | €254,481 | +€68,299 | +36.7% |
| Deferred charges and accrued income | 490/1 | - | €2,821 | +€2,821 | |
| Total equity and liabilities | 10/49 | €375,740 | €489,384 | +€113,643 | +30.2% |
| Equity | 10/15 | €242,012 | €270,650 | +€28,637 | +11.8% |
| Contributions | 10/11 | €168,600 | €168,600 | = | 0.0% |
| Reserves | 13 | €73,412 | €102,050 | +€28,637 | +39.0% |
| Distributable reserves | 133 | €73,412 | €102,050 | +€28,637 | +39.0% |
| Amounts payable | 17/49 | €133,728 | €218,734 | +€85,006 | +63.6% |
| Amounts payable after more than one year | 17 | - | €7,912 | +€7,912 | |
| Financial debts | 170/4 | - | €7,912 | +€7,912 | |
| Amounts payable within one year | 42/48 | €95,476 | €162,929 | +€67,453 | +70.6% |
| Current portion of amounts payable after more than one year | 42 | - | €15,499 | +€15,499 | |
| Trade debts | 44 | €31,547 | €67,176 | +€35,629 | +113% |
| Suppliers | 440/4 | €31,547 | €67,176 | +€35,629 | +113% |
| Taxes, remuneration and social security | 45 | €52,762 | €69,147 | +€16,385 | +31.1% |
| Taxes | 450/3 | €42,271 | €49,620 | +€7,350 | +17.4% |
| Remuneration and social security | 454/9 | €10,491 | €19,526 | +€9,035 | +86.1% |
| Other amounts payable | 47/48 | €11,168 | €11,108 | -€60 | -0.5% |
| Accrued charges and deferred income | 492/3 | €38,252 | €47,893 | +€9,641 | +25.2% |
| Remuneration, social security and pensions | 62 | €45,662 | €95,452 | +€49,789 | +109% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,959 | €6,487 | +€1,528 | +30.8% |
| Other operating charges | 640/8 | €1,787 | €3,568 | +€1,781 | +99.7% |
| Gross operating margin | 9900 | €76,867 | €148,241 | +€71,374 | +92.9% |
| Operating profit (loss) | 9901 | €24,460 | €42,734 | +€18,275 | +74.7% |
| Financial income | 75/76B | €1,034 | €1,245 | +€211 | +20.4% |
| Recurring financial income | 75 | €1,034 | €1,245 | +€211 | +20.4% |
| Financial charges | 65/66B | €1,075 | €3,969 | +€2,895 | +269% |
| Recurring financial charges | 65 | €1,075 | €3,969 | +€2,895 | +269% |
| Profit (loss) for the period before taxes | 9903 | €24,419 | €40,010 | +€15,591 | +63.8% |
| Income taxes | 67/77 | €7,538 | €11,373 | +€3,835 | +50.9% |
| Profit (loss) for the period | 9904 | €16,881 | €28,637 | +€11,756 | +69.6% |
| Profit (loss) for the period to be appropriated | 9905 | €16,881 | €28,637 | +€11,756 | +69.6% |
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 30 October 2026 via checked.be.