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.
G'RONIMO CONCEPT
Largest movements
- Receivables within one year -€21,666
down €21,666 (-54.0%), from €40,126 to €18,460
of which Trade receivables: -€19,134
- Tangible fixed assets -€4,902
down €4,902 (-18.7%), from €26,226 to €21,324
of which Furniture and vehicles: -€5,000
- Cash +€4,221
up €4,221 (+19.7%), from €21,391 to €25,613
mainly Receivables within one year (+€21,666) and Net result for the year (+€13,735)
- Trade debts -€35,376
down €35,376 (-99.4%), from €35,592 to €216
- Profit (loss) carried forward +€13,735
up €13,735 (+29.8%), from €46,087 to €59,822
- Current portion of long-term debt -€2,978
no longer reported in 2024 (was €2,978)
- Tax, wage and social debts +€2,109
new in 2024: €2,109
- Gross operating margin +€20,060
up €20,060 (+225.5%), from €8,895 to €28,955
- Taxes +€3,197
up €3,197 (+698.6%), from €458 to €3,655
- Depreciation +€1,578
up €1,578 (+17.0%), from €9,281 to €10,859
- Financial charges -€312
down €312 (-59.5%), from €525 to €213
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €90,181 | €68,159 | -€22,021 | -24.4% |
| Formation expenses | 20 | €841 | €421 | -€421 | -50.0% |
| Fixed assets | 21/28 | €26,226 | €21,324 | -€4,902 | -18.7% |
| Tangible fixed assets | 22/27 | €26,226 | €21,324 | -€4,902 | -18.7% |
| Plant, machinery and equipment | 23 | €10,111 | €10,545 | +€435 | +4.3% |
| Furniture and vehicles | 24 | €12,781 | €7,781 | -€5,000 | -39.1% |
| Other tangible fixed assets | 26 | €3,335 | €2,998 | -€337 | -10.1% |
| Current assets | 29/58 | €63,113 | €46,414 | -€16,699 | -26.5% |
| Stocks and contracts in progress | 3 | €1,078 | €1,328 | +€250 | +23.2% |
| Stocks | 30/36 | €1,078 | €1,328 | +€250 | +23.2% |
| Amounts receivable within one year | 40/41 | €40,126 | €18,460 | -€21,666 | -54.0% |
| Trade receivables | 40 | €35,566 | €16,432 | -€19,134 | -53.8% |
| Other amounts receivable | 41 | €4,560 | €2,028 | -€2,532 | -55.5% |
| Cash at bank and in hand | 54/58 | €21,391 | €25,613 | +€4,221 | +19.7% |
| Deferred charges and accrued income | 490/1 | €518 | €1,013 | +€496 | +95.8% |
| Total equity and liabilities | 10/49 | €90,181 | €68,159 | -€22,021 | -24.4% |
| Equity | 10/15 | €51,587 | €65,322 | +€13,735 | +26.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €500 | €500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €500 | €500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €46,087 | €59,822 | +€13,735 | +29.8% |
| Amounts payable | 17/49 | €38,593 | €2,837 | -€35,756 | -92.6% |
| Amounts payable within one year | 42/48 | €38,593 | €2,837 | -€35,756 | -92.6% |
| Current portion of amounts payable after more than one year | 42 | €2,978 | - | -€2,978 | |
| Trade debts | 44 | €35,592 | €216 | -€35,376 | -99.4% |
| Suppliers | 440/4 | €35,592 | €216 | -€35,376 | -99.4% |
| Taxes, remuneration and social security | 45 | - | €2,109 | +€2,109 | |
| Taxes | 450/3 | - | €2,109 | +€2,109 | |
| Other amounts payable | 47/48 | €23 | €513 | +€489 | +2108.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,281 | €10,859 | +€1,578 | +17.0% |
| Other operating charges | 640/8 | €440 | €495 | +€55 | +12.4% |
| Gross operating margin | 9900 | €8,895 | €28,955 | +€20,060 | +225.5% |
| Operating profit (loss) | 9901 | -€825 | €17,602 | +€18,427 | |
| Financial income | 75/76B | €0 | €0 | +€0 | +900.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +900.0% |
| Financial charges | 65/66B | €525 | €213 | -€312 | -59.5% |
| Recurring financial charges | 65 | €525 | €213 | -€312 | -59.5% |
| Profit (loss) for the period before taxes | 9903 | -€1,351 | €17,389 | +€18,740 | |
| Income taxes | 67/77 | €458 | €3,655 | +€3,197 | +698.6% |
| Profit (loss) for the period | 9904 | -€1,808 | €13,735 | +€15,543 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,808 | €13,735 | +€15,543 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.