DE GROOTE TOM: 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 GROOTE TOM
Largest movements
- Receivables within one year +€26,660
up €26,660 (+104%), from €25,643 to €52,303
of which Trade receivables: +€18,150
- Stocks and contracts +€17,437
up €17,437 (+38.1%), from €45,764 to €63,200
- Cash -€4,788
down €4,788 (-40.1%), from €11,953 to €7,165
mainly Receivables within one year (-€26,660) and Stocks and contracts (-€17,437)
- Profit (loss) carried forward +€25,112
up €25,112 (+72.0%), from -€34,855 to -€9,744
- Other debts +€13,888
up €13,888 (+28.1%), from €49,412 to €63,300
- Gross operating margin +€36,588
up €36,588, from -€1,538 to €35,050
- Taxes +€8,368
up €8,368 (+1,018%), from €822 to €9,190
- Depreciation +€358
up €358 (+662%), from €54 to €412
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 | €86,618 | €125,514 | +€38,896 | +44.9% |
| Fixed assets | 21/28 | €3,258 | €2,845 | -€412 | -12.7% |
| Tangible fixed assets | 22/27 | €2,008 | €1,595 | -€412 | -20.5% |
| Furniture and vehicles | 24 | €2,008 | €1,595 | -€412 | -20.5% |
| Financial fixed assets | 28 | €1,250 | €1,250 | = | 0.0% |
| Current assets | 29/58 | €83,360 | €122,668 | +€39,309 | +47.2% |
| Stocks and contracts in progress | 3 | €45,764 | €63,200 | +€17,437 | +38.1% |
| Stocks | 30/36 | €45,764 | €63,200 | +€17,437 | +38.1% |
| Amounts receivable within one year | 40/41 | €25,643 | €52,303 | +€26,660 | +104% |
| Trade receivables | 40 | €19,965 | €38,115 | +€18,150 | +90.9% |
| Other amounts receivable | 41 | €5,678 | €14,188 | +€8,510 | +150% |
| Cash at bank and in hand | 54/58 | €11,953 | €7,165 | -€4,788 | -40.1% |
| Total equity and liabilities | 10/49 | €86,618 | €125,514 | +€38,896 | +44.9% |
| Equity | 10/15 | €29,790 | €54,902 | +€25,112 | +84.3% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €2,672 | €2,672 | = | 0.0% |
| Non-distributable reserves | 130/1 | €134 | €134 | = | 0.0% |
| Legal reserve | 130 | €134 | €134 | = | 0.0% |
| Distributable reserves | 133 | €2,539 | €2,539 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€34,855 | -€9,744 | +€25,112 | +72.0% |
| Amounts payable | 17/49 | €56,827 | €70,612 | +€13,785 | +24.3% |
| Amounts payable within one year | 42/48 | €56,827 | €70,612 | +€13,785 | +24.3% |
| Trade debts | 44 | €690 | €1,093 | +€403 | +58.4% |
| Suppliers | 440/4 | €690 | €1,093 | +€403 | +58.4% |
| Taxes, remuneration and social security | 45 | €6,725 | €6,219 | -€507 | -7.5% |
| Taxes | 450/3 | €6,725 | €6,219 | -€507 | -7.5% |
| Other amounts payable | 47/48 | €49,412 | €63,300 | +€13,888 | +28.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54 | €412 | +€358 | +662% |
| Other operating charges | 640/8 | €105 | €143 | +€38 | +36.4% |
| Gross operating margin | 9900 | -€1,538 | €35,050 | +€36,588 | |
| Operating profit (loss) | 9901 | -€1,697 | €34,495 | +€36,192 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €191 | €193 | +€2 | +1.2% |
| Recurring financial charges | 65 | €191 | €193 | +€2 | +1.2% |
| Profit (loss) for the period before taxes | 9903 | -€1,888 | €34,302 | +€36,190 | |
| Income taxes | 67/77 | €822 | €9,190 | +€8,368 | +1,018% |
| Profit (loss) for the period | 9904 | -€2,710 | €25,112 | +€27,822 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,710 | €25,112 | +€27,822 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.