DE GROO & PARTNERS: 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.
DE GROO & PARTNERS
Largest movements
- Cash -€22,386
down €22,386 (-71.7%), from €31,216 to €8,829
mainly Contributions, distributions and other (-€22,008) and Tax, wage and social debts (-€3,826)
- Reserves -€22,008
down €22,008 (-47.7%), from €46,141 to €24,132
of which Distributable reserves: -€22,008
- Profit (loss) carried forward +€4,655
up €4,655 (+40.0%), from -€11,644 to -€6,990
- Tax, wage and social debts -€3,826
down €3,826 (-84.2%), from €4,544 to €718
- Trade debts -€1,578
down €1,578 (-64.4%), from €2,448 to €870
- Other debts +€573
new in 2025: €573
- Gross operating margin -€4,716
down €4,716 (-48.0%), from €9,818 to €5,102
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 | €49,489 | €27,304 | -€22,185 | -44.8% |
| Fixed assets | 21/28 | €663 | €456 | -€206 | -31.1% |
| Tangible fixed assets | 22/27 | €413 | €206 | -€206 | -50.0% |
| Furniture and vehicles | 24 | €413 | €206 | -€206 | -50.0% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €48,826 | €26,848 | -€21,978 | -45.0% |
| Amounts receivable within one year | 40/41 | €86 | €108 | +€23 | +26.6% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €86 | €108 | +€23 | +26.6% |
| Current investments | 50/53 | €16,019 | €16,019 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €31,216 | €8,829 | -€22,386 | -71.7% |
| Deferred charges and accrued income | 490/1 | €1,507 | €1,892 | +€385 | +25.6% |
| Total equity and liabilities | 10/49 | €49,489 | €27,304 | -€22,185 | -44.8% |
| Equity | 10/15 | €42,496 | €25,143 | -€17,353 | -40.8% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Reserves | 13 | €46,141 | €24,132 | -€22,008 | -47.7% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €46,141 | €24,132 | -€22,008 | -47.7% |
| Profit (loss) carried forward | 14 | -€11,644 | -€6,990 | +€4,655 | +40.0% |
| Amounts payable | 17/49 | €6,993 | €2,162 | -€4,831 | -69.1% |
| Amounts payable within one year | 42/48 | €6,993 | €2,162 | -€4,831 | -69.1% |
| Trade debts | 44 | €2,448 | €870 | -€1,578 | -64.4% |
| Suppliers | 440/4 | €2,448 | €870 | -€1,578 | -64.4% |
| Taxes, remuneration and social security | 45 | €4,544 | €718 | -€3,826 | -84.2% |
| Taxes | 450/3 | €4,544 | €718 | -€3,826 | -84.2% |
| Other amounts payable | 47/48 | - | €573 | +€573 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €206 | €206 | = | 0.0% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | €9,818 | €5,102 | -€4,716 | -48.0% |
| Operating profit (loss) | 9901 | €9,227 | €4,508 | -€4,719 | -51.1% |
| Financial income | 75/76B | €384 | €331 | -€53 | -13.9% |
| Recurring financial income | 75 | €384 | €331 | -€53 | -13.9% |
| Financial charges | 65/66B | €182 | €184 | +€2 | +1.0% |
| Recurring financial charges | 65 | €182 | €184 | +€2 | +1.0% |
| Profit (loss) for the period before taxes | 9903 | €9,429 | €4,655 | -€4,775 | -50.6% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | €9,429 | €4,655 | -€4,775 | -50.6% |
| Profit (loss) for the period to be appropriated | 9905 | €9,429 | €4,655 | -€4,775 | -50.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.