DE GROOTE & PARTNERS: what changed
DE GROOTE & PARTNERS
Largest movements
- Cash +€31,685
up €31,685 (+170%), from €18,643 to €50,328
mainly Net result for the year (+€22,918) and Depreciation (+€11,986)
- Tangible fixed assets -€11,986
down €11,986 (-22.9%), from €52,243 to €40,257
of which Furniture and vehicles: -€11,986
- Receivables within one year -€8,805
down €8,805 (-46.9%), from €18,760 to €9,955
of which Other amounts receivable: -€7,164
- Deferred charges and accrued income -€2,426
down €2,426 (-74.9%), from €3,240 to €814
- Reserves +€22,918
up €22,918 (+28.6%), from €80,038 to €102,956
- Debts after one year -€19,555
down €19,555 (-41.3%), from €47,307 to €27,752
- Current portion of long-term debt +€7,598
up €7,598 (+321%), from €2,366 to €9,965
- Trade debts -€3,845
down €3,845 (-91.2%), from €4,218 to €373
- Gross operating margin +€30,428
up €30,428 (+133%), from €22,850 to €53,278
- Taxes +€10,934
up €10,934 (+363%), from €3,015 to €13,949
- Depreciation +€3,161
up €3,161 (+35.8%), from €8,824 to €11,986
- Other operating charges +€1,065
up €1,065 (+28.7%), from €3,711 to €4,777
- Financial charges +€1,004
up €1,004 (+128%), from €783 to €1,787
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €157,887 | €166,354 | +€8,468 | +5.4% |
| Fixed assets | 21/28 | €52,243 | €40,257 | -€11,986 | -22.9% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €52,243 | €40,257 | -€11,986 | -22.9% |
| Land and buildings | 22 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €52,243 | €40,257 | -€11,986 | -22.9% |
| Current assets | 29/58 | €105,644 | €126,097 | +€20,453 | +19.4% |
| Amounts receivable after more than one year | 29 | €65,000 | €65,000 | = | 0.0% |
| Other amounts receivable | 291 | €65,000 | €65,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €18,760 | €9,955 | -€8,805 | -46.9% |
| Trade receivables | 40 | €3,565 | €1,925 | -€1,641 | -46.0% |
| Other amounts receivable | 41 | €15,195 | €8,031 | -€7,164 | -47.2% |
| Cash at bank and in hand | 54/58 | €18,643 | €50,328 | +€31,685 | +170% |
| Deferred charges and accrued income | 490/1 | €3,240 | €814 | -€2,426 | -74.9% |
| Total equity and liabilities | 10/49 | €157,887 | €166,354 | +€8,468 | +5.4% |
| Equity | 10/15 | €98,638 | €121,556 | +€22,918 | +23.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €80,038 | €102,956 | +€22,918 | +28.6% |
| Distributable reserves | 133 | €80,038 | €102,956 | +€22,918 | +28.6% |
| Amounts payable | 17/49 | €59,248 | €44,798 | -€14,450 | -24.4% |
| Amounts payable after more than one year | 17 | €47,307 | €27,752 | -€19,555 | -41.3% |
| Financial debts | 170/4 | €47,307 | €27,752 | -€19,555 | -41.3% |
| Amounts payable within one year | 42/48 | €11,941 | €17,046 | +€5,105 | +42.8% |
| Current portion of amounts payable after more than one year | 42 | €2,366 | €9,965 | +€7,598 | +321% |
| Trade debts | 44 | €4,218 | €373 | -€3,845 | -91.2% |
| Suppliers | 440/4 | €4,218 | €373 | -€3,845 | -91.2% |
| Taxes, remuneration and social security | 45 | €5,357 | €6,709 | +€1,352 | +25.2% |
| Taxes | 450/3 | €5,357 | €6,709 | +€1,352 | +25.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,824 | €11,986 | +€3,161 | +35.8% |
| Other operating charges | 640/8 | €3,711 | €4,777 | +€1,065 | +28.7% |
| Gross operating margin | 9900 | €22,850 | €53,278 | +€30,428 | +133% |
| Operating profit (loss) | 9901 | €10,315 | €36,516 | +€26,201 | +254% |
| Financial income | 75/76B | €2,135 | €2,138 | +€3 | +0.1% |
| Recurring financial income | 75 | €2,135 | €2,138 | +€3 | +0.1% |
| Financial charges | 65/66B | €783 | €1,787 | +€1,004 | +128% |
| Recurring financial charges | 65 | €783 | €1,787 | +€1,004 | +128% |
| Profit (loss) for the period before taxes | 9903 | €11,666 | €36,867 | +€25,201 | +216% |
| Income taxes | 67/77 | €3,015 | €13,949 | +€10,934 | +363% |
| Profit (loss) for the period | 9904 | €8,651 | €22,918 | +€14,267 | +165% |
| Profit (loss) for the period to be appropriated | 9905 | €8,651 | €22,918 | +€14,267 | +165% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.