De Grooten Hardink: 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 Grooten Hardink
Largest movements
- Receivables within one year -€16,084
down €16,084 (-75.6%), from €21,266 to €5,181
of which Trade receivables: -€8,874
- Tangible fixed assets +€6,760
up €6,760 (+19.3%), from €35,072 to €41,832
of which Plant, machinery and equipment: +€8,462
- Other debts +€17,847
up €17,847 (+41.6%), from €42,901 to €60,747
- Profit (loss) carried forward -€17,518
down €17,518 (-38.5%), from -€45,490 to -€63,008
- Debts after one year -€9,595
down €9,595 (-26.5%), from €36,182 to €26,587
- Current portion of long-term debt +€672
up €672 (+8.0%), from €8,447 to €9,119
- Staff costs -€29,127
down €29,127 (-93.8%), from €31,068 to €1,941
- Gross operating margin +€3,972
up €3,972 (+27.5%), from -€14,464 to -€10,493
- Depreciation +€2,922
up €2,922 (+840%), from €348 to €3,270
- Financial charges +€1,460
up €1,460 (+361%), from €404 to €1,864
- Financial income -€1,066
down €1,066 (-95.5%), from €1,116 to €50
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €58,043 | €49,181 | -€8,862 | -15.3% |
| Fixed assets | 21/28 | €35,318 | €42,077 | +€6,760 | +19.1% |
| Tangible fixed assets | 22/27 | €35,072 | €41,832 | +€6,760 | +19.3% |
| Plant, machinery and equipment | 23 | €1,288 | €9,750 | +€8,462 | +657% |
| Other tangible fixed assets | 26 | €33,784 | €32,082 | -€1,702 | -5.0% |
| Financial fixed assets | 28 | €245 | €245 | = | 0.0% |
| Current assets | 29/58 | €22,726 | €7,104 | -€15,622 | -68.7% |
| Amounts receivable within one year | 40/41 | €21,266 | €5,181 | -€16,084 | -75.6% |
| Trade receivables | 40 | €9,526 | €652 | -€8,874 | -93.2% |
| Other amounts receivable | 41 | €11,740 | €4,530 | -€7,210 | -61.4% |
| Deferred charges and accrued income | 490/1 | €1,460 | €1,922 | +€462 | +31.7% |
| Total equity and liabilities | 10/49 | €58,043 | €49,181 | -€8,862 | -15.3% |
| Equity | 10/15 | -€35,490 | -€53,008 | -€17,518 | -49.4% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€45,490 | -€63,008 | -€17,518 | -38.5% |
| Amounts payable | 17/49 | €93,533 | €102,189 | +€8,656 | +9.3% |
| Amounts payable after more than one year | 17 | €36,182 | €26,587 | -€9,595 | -26.5% |
| Financial debts | 170/4 | €36,182 | €26,587 | -€9,595 | -26.5% |
| Amounts payable within one year | 42/48 | €57,351 | €75,602 | +€18,251 | +31.8% |
| Current portion of amounts payable after more than one year | 42 | €8,447 | €9,119 | +€672 | +8.0% |
| Trade debts | 44 | €6,003 | €5,735 | -€268 | -4.5% |
| Suppliers | 440/4 | €6,003 | €5,735 | -€268 | -4.5% |
| Other amounts payable | 47/48 | €42,901 | €60,747 | +€17,847 | +41.6% |
| Non-recurring operating income | 76A | €375 | €0 | -€375 | -100% |
| Remuneration, social security and pensions | 62 | €31,068 | €1,941 | -€29,127 | -93.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €348 | €3,270 | +€2,922 | +840% |
| Other operating charges | 640/8 | €321 | €0 | -€321 | -100% |
| Gross operating margin | 9900 | -€14,464 | -€10,493 | +€3,972 | +27.5% |
| Operating profit (loss) | 9901 | -€46,202 | -€15,704 | +€30,497 | +66.0% |
| Financial income | 75/76B | €1,116 | €50 | -€1,066 | -95.5% |
| Recurring financial income | 75 | €1,116 | €50 | -€1,066 | -95.5% |
| Financial charges | 65/66B | €404 | €1,864 | +€1,460 | +361% |
| Recurring financial charges | 65 | €404 | €1,864 | +€1,460 | +361% |
| Profit (loss) for the period before taxes | 9903 | -€45,490 | -€17,518 | +€27,971 | +61.5% |
| Profit (loss) for the period | 9904 | -€45,490 | -€17,518 | +€27,971 | +61.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€45,490 | -€17,518 | +€27,971 | +61.5% |
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 28 October 2026 via checked.be.