GRIPHUS: 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.
GRIPHUS
Largest movements
- Receivables within one year -€11,778
down €11,778 (-65.7%), from €17,927 to €6,149
of which Other amounts receivable: -€7,318
- Tangible fixed assets +€2,202
up €2,202 (+30.1%), from €7,311 to €9,513
of which Furniture and vehicles: +€2,498
- Cash +€1,832
up €1,832 (+4.7%), from €38,898 to €40,731
mainly Receivables within one year (+€11,778) and Depreciation (+€8,885)
- Intangible fixed assets -€1,400
down €1,400 (-7.8%), from €17,972 to €16,572
- Other debts -€14,744
down €14,744 (-72.7%), from €20,281 to €5,537
- Tax, wage and social debts +€4,558
up €4,558 (+631.7%), from €722 to €5,280
- Profit (loss) carried forward +€1,050
up €1,050 (+3.3%), from €31,908 to €32,958
- Gross operating margin +€5,161
up €5,161 (+94.8%), from €5,445 to €10,606
- Depreciation +€2,939
up €2,939 (+49.4%), from €5,945 to €8,885
- Taxes -€484
down €484 (-90.0%), from €538 to €54
- Other operating charges +€283
up €283 (+443.5%), from €64 to €347
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 | €83,911 | €74,776 | -€9,136 | -10.9% |
| Fixed assets | 21/28 | €25,783 | €26,585 | +€802 | +3.1% |
| Intangible fixed assets | 21 | €17,972 | €16,572 | -€1,400 | -7.8% |
| Tangible fixed assets | 22/27 | €7,311 | €9,513 | +€2,202 | +30.1% |
| Land and buildings | 22 | €3,376 | €3,080 | -€296 | -8.8% |
| Furniture and vehicles | 24 | €3,935 | €6,433 | +€2,498 | +63.5% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €58,128 | €48,191 | -€9,937 | -17.1% |
| Amounts receivable within one year | 40/41 | €17,927 | €6,149 | -€11,778 | -65.7% |
| Trade receivables | 40 | €6,676 | €2,215 | -€4,460 | -66.8% |
| Other amounts receivable | 41 | €11,252 | €3,934 | -€7,318 | -65.0% |
| Cash at bank and in hand | 54/58 | €38,898 | €40,731 | +€1,832 | +4.7% |
| Deferred charges and accrued income | 490/1 | €1,302 | €1,311 | +€9 | +0.7% |
| Total equity and liabilities | 10/49 | €83,911 | €74,776 | -€9,136 | -10.9% |
| Equity | 10/15 | €62,909 | €63,959 | +€1,050 | +1.7% |
| Contributions | 10/11 | €20,508 | €20,508 | = | 0.0% |
| Reserves | 13 | €10,494 | €10,494 | = | 0.0% |
| Tax-exempt reserves | 132 | €10,494 | €10,494 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,908 | €32,958 | +€1,050 | +3.3% |
| Amounts payable | 17/49 | €21,002 | €10,817 | -€10,185 | -48.5% |
| Amounts payable within one year | 42/48 | €21,002 | €10,817 | -€10,185 | -48.5% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €722 | €5,280 | +€4,558 | +631.7% |
| Taxes | 450/3 | €722 | €5,280 | +€4,558 | +631.7% |
| Other amounts payable | 47/48 | €20,281 | €5,537 | -€14,744 | -72.7% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,945 | €8,885 | +€2,939 | +49.4% |
| Other operating charges | 640/8 | €64 | €347 | +€283 | +443.5% |
| Non-recurring operating charges | 66A | -€109 | - | +€109 | |
| Gross operating margin | 9900 | €5,445 | €10,606 | +€5,161 | +94.8% |
| Operating profit (loss) | 9901 | -€455 | €1,374 | +€1,830 | |
| Financial income | 75/76B | €0 | €10 | +€10 | +17216.7% |
| Recurring financial income | 75 | €0 | €10 | +€10 | +17216.7% |
| Financial charges | 65/66B | €273 | €281 | +€8 | +2.9% |
| Recurring financial charges | 65 | €273 | €281 | +€8 | +2.9% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | -€729 | €1,104 | +€1,832 | |
| Income taxes | 67/77 | €538 | €54 | -€484 | -90.0% |
| Profit (loss) for the period | 9904 | -€1,267 | €1,050 | +€2,316 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,267 | €1,050 | +€2,316 |
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 30 September 2026 via checked.be.