314GROUP: 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.
314GROUP
Largest movements
- Receivables within one year +€88,666
up €88,666 (+73.3%), from €120,954 to €209,620
of which Other amounts receivable: +€47,989
- Cash +€14,075
up €14,075 (+48.3%), from €29,117 to €43,192
mainly Net result for the year (+€89,639) and Trade debts (+€19,148)
- Tangible fixed assets -€3,238
down €3,238 (-54.3%), from €5,965 to €2,728
- Reserves +€69,639
up €69,639 (+49.1%), from €141,763 to €211,402
of which Distributable reserves: +€69,639
- Trade debts +€19,148
up €19,148 (+614.2%), from €3,118 to €22,266
- Tax, wage and social debts +€10,751
up €10,751 (+61.2%), from €17,555 to €28,306
- Turnover +€202,130
new in 2025: €202,130
- Purchases and services +€75,965
new in 2025: €75,965
- Financial charges -€31,704
down €31,704 (-60.3%), from €52,556 to €20,852
- Gross operating margin -€8,844
down €8,844 (-6.1%), from €144,949 to €136,105
- Taxes +€8,692
up €8,692 (+42.7%), from €20,353 to €29,045
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 | €182,854 | €282,120 | +€99,266 | +54.3% |
| Fixed assets | 21/28 | €5,965 | €2,728 | -€3,238 | -54.3% |
| Tangible fixed assets | 22/27 | €5,965 | €2,728 | -€3,238 | -54.3% |
| Furniture and vehicles | 24 | €5,965 | €2,728 | -€3,238 | -54.3% |
| Current assets | 29/58 | €176,889 | €279,392 | +€102,503 | +57.9% |
| Amounts receivable within one year | 40/41 | €120,954 | €209,620 | +€88,666 | +73.3% |
| Trade receivables | 40 | €9,451 | €50,128 | +€40,677 | +430.4% |
| Other amounts receivable | 41 | €111,503 | €159,492 | +€47,989 | +43.0% |
| Current investments | 50/53 | €26,581 | €26,581 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €29,117 | €43,192 | +€14,075 | +48.3% |
| Deferred charges and accrued income | 490/1 | €238 | €0 | -€238 | -100.0% |
| Total equity and liabilities | 10/49 | €182,854 | €282,120 | +€99,266 | +54.3% |
| Equity | 10/15 | €154,163 | €223,802 | +€69,639 | +45.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €141,763 | €211,402 | +€69,639 | +49.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €139,903 | €209,542 | +€69,639 | +49.8% |
| Amounts payable | 17/49 | €28,691 | €58,318 | +€29,627 | +103.3% |
| Amounts payable within one year | 42/48 | €28,691 | €58,318 | +€29,627 | +103.3% |
| Current portion of amounts payable after more than one year | 42 | €1,968 | €0 | -€1,968 | -100.0% |
| Trade debts | 44 | €3,118 | €22,266 | +€19,148 | +614.2% |
| Suppliers | 440/4 | €3,118 | €22,266 | +€19,148 | +614.2% |
| Advances received on contracts in progress | 46 | €6,050 | €7,746 | +€1,696 | +28.0% |
| Taxes, remuneration and social security | 45 | €17,555 | €28,306 | +€10,751 | +61.2% |
| Taxes | 450/3 | €17,555 | €28,306 | +€10,751 | +61.2% |
| Turnover | 70 | - | €202,130 | +€202,130 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €75,965 | +€75,965 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,120 | €3,238 | -€2,883 | -47.1% |
| Other operating charges | 640/8 | €574 | €965 | +€390 | +68.0% |
| Gross operating margin | 9900 | €144,949 | €136,105 | -€8,844 | -6.1% |
| Operating profit (loss) | 9901 | €138,254 | €131,902 | -€6,352 | -4.6% |
| Financial income | 75/76B | €2,700 | €7,633 | +€4,933 | +182.7% |
| Recurring financial income | 75 | €2,700 | €7,633 | +€4,933 | +182.7% |
| Financial charges | 65/66B | €52,556 | €20,852 | -€31,704 | -60.3% |
| Recurring financial charges | 65 | €52,556 | €20,852 | -€31,704 | -60.3% |
| Profit (loss) for the period before taxes | 9903 | €88,398 | €118,684 | +€30,285 | +34.3% |
| Income taxes | 67/77 | €20,353 | €29,045 | +€8,692 | +42.7% |
| Profit (loss) for the period | 9904 | €68,045 | €89,639 | +€21,593 | +31.7% |
| Profit (loss) for the period to be appropriated | 9905 | €68,045 | €89,639 | +€21,593 | +31.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.