GRASGROEN: 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.
GRASGROEN
Largest movements
- Tangible fixed assets -€24,167
down €24,167 (-6.9%), from €351,546 to €327,380
- Cash -€12,194
down €12,194 (-81.2%), from €15,023 to €2,829
mainly Debts after one year (-€49,264) and Contributions, distributions and other (-€43,298)
- Receivables after one year +€10,000
up €10,000 (+20.0%), from €50,000 to €60,000
- Other debts +€49,768
up €49,768 (+57.4%), from €86,732 to €136,500
- Debts after one year -€49,264
down €49,264 (-24.7%), from €199,542 to €150,278
- Reserves -€24,392
down €24,392 (-27.0%), from €90,230 to €65,838
of which Distributable reserves: -€24,392
- Other operating charges +€4,527
up €4,527 (+99.2%), from €4,563 to €9,090
- Financial charges +€3,171
up €3,171 (+33.8%), from €9,373 to €12,544
- Taxes -€1,521
down €1,521 (-17.7%), from €8,611 to €7,090
- Gross operating margin +€949
up €949 (+1.4%), from €68,448 to €69,396
- Depreciation -€944
down €944 (-3.8%), from €25,110 to €24,167
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 | €444,403 | €425,256 | -€19,147 | -4.3% |
| Fixed assets | 21/28 | €351,546 | €327,380 | -€24,167 | -6.9% |
| Tangible fixed assets | 22/27 | €351,546 | €327,380 | -€24,167 | -6.9% |
| Land and buildings | 22 | €351,546 | €327,380 | -€24,167 | -6.9% |
| Current assets | 29/58 | €92,857 | €97,877 | +€5,020 | +5.4% |
| Amounts receivable after more than one year | 29 | €50,000 | €60,000 | +€10,000 | +20.0% |
| Other amounts receivable | 291 | €50,000 | €60,000 | +€10,000 | +20.0% |
| Amounts receivable within one year | 40/41 | €27,834 | €30,690 | +€2,856 | +10.3% |
| Trade receivables | 40 | €4,834 | €1,143 | -€3,691 | -76.3% |
| Other amounts receivable | 41 | €23,000 | €29,546 | +€6,546 | +28.5% |
| Cash at bank and in hand | 54/58 | €15,023 | €2,829 | -€12,194 | -81.2% |
| Deferred charges and accrued income | 490/1 | - | €4,358 | +€4,358 | |
| Total equity and liabilities | 10/49 | €444,403 | €425,256 | -€19,147 | -4.3% |
| Equity | 10/15 | €102,630 | €78,238 | -€24,392 | -23.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €90,230 | €65,838 | -€24,392 | -27.0% |
| 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 | €88,370 | €63,978 | -€24,392 | -27.6% |
| Amounts payable | 17/49 | €341,773 | €347,018 | +€5,245 | +1.5% |
| Amounts payable after more than one year | 17 | €199,542 | €150,278 | -€49,264 | -24.7% |
| Financial debts | 170/4 | €199,542 | €150,278 | -€49,264 | -24.7% |
| Amounts payable within one year | 42/48 | €142,231 | €196,741 | +€54,509 | +38.3% |
| Current portion of amounts payable after more than one year | 42 | €46,635 | €49,264 | +€2,630 | +5.6% |
| Trade debts | 44 | €4,000 | €8,358 | +€4,358 | +108.9% |
| Suppliers | 440/4 | €4,000 | €8,358 | +€4,358 | +108.9% |
| Taxes, remuneration and social security | 45 | €4,865 | €2,619 | -€2,246 | -46.2% |
| Taxes | 450/3 | €4,865 | €2,619 | -€2,246 | -46.2% |
| Other amounts payable | 47/48 | €86,732 | €136,500 | +€49,768 | +57.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,110 | €24,167 | -€944 | -3.8% |
| Other operating charges | 640/8 | €4,563 | €9,090 | +€4,527 | +99.2% |
| Gross operating margin | 9900 | €68,448 | €69,396 | +€949 | +1.4% |
| Operating profit (loss) | 9901 | €38,774 | €36,140 | -€2,634 | -6.8% |
| Financial income | 75/76B | €2,000 | €2,400 | +€400 | +20.0% |
| Recurring financial income | 75 | €2,000 | €2,400 | +€400 | +20.0% |
| Financial charges | 65/66B | €9,373 | €12,544 | +€3,171 | +33.8% |
| Recurring financial charges | 65 | €9,373 | €12,544 | +€3,171 | +33.8% |
| Profit (loss) for the period before taxes | 9903 | €31,401 | €25,996 | -€5,405 | -17.2% |
| Income taxes | 67/77 | €8,611 | €7,090 | -€1,521 | -17.7% |
| Profit (loss) for the period | 9904 | €22,790 | €18,906 | -€3,884 | -17.0% |
| Profit (loss) for the period to be appropriated | 9905 | €22,790 | €18,906 | -€3,884 | -17.0% |
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 10 October 2026 via checked.be.