GRASROBOTS.be: 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.
What changed
GRASROBOTS.be
NACE 47.761, Retail sale of flowers, plants, seeds and fertilisers
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€1,066
2024 · €21,650-€20,584
Equity
€310,384
2024 · €309,318+€1,066
Cash
€7,230
2024 · €175+€7,055
Balance sheet total
€1.5m
2024 · €1.7m-€176,954
Largest movements
Assets
- Tangible fixed assets -€105,585
down €105,585 (-20.4%), from €517,441 to €411,856
- Stocks and contracts -€77,404
down €77,404 (-10.0%), from €776,373 to €698,969
- Receivables within one year +€34,488
up €34,488 (+23.3%), from €148,096 to €182,584
of which Trade receivables: +€80,288
- Deferred charges and accrued income -€25,429
down €25,429 (-83.7%), from €30,390 to €4,961
Equity and liabilities
- Short-term financial debts +€108,057
up €108,057 (+30.1%), from €358,410 to €466,467
- Accrued charges and deferred income -€107,930
no longer reported in 2025 (was €107,930)
- Trade debts -€107,865
down €107,865 (-58.8%), from €183,523 to €75,658
- Debts after one year -€96,922
down €96,922 (-30.3%), from €320,113 to €223,190
- Advances received -€27,866
down €27,866 (-39.9%), from €69,807 to €41,941
Income statement
- Staff costs -€84,266
down €84,266 (-12.4%), from €680,193 to €595,927
- Gross operating margin -€80,131
down €80,131 (-9.3%), from €857,928 to €777,797
- Financial income -€25,581
down €25,581 (-99.4%), from €25,739 to €158
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.
Result 2024
€21,650
Gross operating margin
-€80,131
Staff costs
+€84,266
Depreciation
-€5,917
Other operating charges
-€153
Financial income
-€25,581
Financial charges
+€6,032
Taxes
+€901
Result 2025
€1,066
raises the resultlowers the result
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.
From operations
+€808
Investment
-€22,893
Financing
+€29,140
Cash 2024
€175
From operations (derived)
+€808
Net result for the year
+€1,066
Depreciation
+€138,558
Stocks and contracts
+€77,404
Receivables within one year
-€34,488
Deferred charges and accrued income
+€25,429
Trade debts
-€107,865
Tax, wage and social debts
+€17,689
Advances received
-€27,866
Other debts
+€18,812
Accrued charges and deferred income
-€107,930
Investment (derived)
-€22,893
Investment in fixed assets (net)
-€22,893
Financing
+€29,140
Debts after one year
-€96,922
Current portion of long-term debt
+€18,006
Short-term financial debts
+€108,057
Cash 2025
€7,230
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,722,872 | €1,545,918 | -€176,954 | -10.3% |
| Fixed assets | 21/28 | €767,838 | €652,174 | -€115,664 | -15.1% |
| Intangible fixed assets | 21 | €50,398 | €40,318 | -€10,080 | -20.0% |
| Tangible fixed assets | 22/27 | €517,441 | €411,856 | -€105,585 | -20.4% |
| Land and buildings | 22 | €170,704 | €144,535 | -€26,169 | -15.3% |
| Plant, machinery and equipment | 23 | €65,620 | €37,828 | -€27,792 | -42.4% |
| Furniture and vehicles | 24 | €280,288 | €229,492 | -€50,796 | -18.1% |
| Other tangible fixed assets | 26 | €828 | - | -€828 | |
| Financial fixed assets | 28 | €200,000 | €200,000 | = | 0.0% |
| Current assets | 29/58 | €955,034 | €893,744 | -€61,290 | -6.4% |
| Stocks and contracts in progress | 3 | €776,373 | €698,969 | -€77,404 | -10.0% |
| Stocks | 30/36 | €776,373 | €698,969 | -€77,404 | -10.0% |
| Amounts receivable within one year | 40/41 | €148,096 | €182,584 | +€34,488 | +23.3% |
| Trade receivables | 40 | €96,994 | €177,282 | +€80,288 | +82.8% |
| Other amounts receivable | 41 | €51,102 | €5,302 | -€45,800 | -89.6% |
| Cash at bank and in hand | 54/58 | €175 | €7,230 | +€7,055 | +4,030% |
| Deferred charges and accrued income | 490/1 | €30,390 | €4,961 | -€25,429 | -83.7% |
| Total equity and liabilities | 10/49 | €1,722,872 | €1,545,918 | -€176,954 | -10.3% |
| Equity | 10/15 | €309,318 | €310,384 | +€1,066 | +0.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €241,028 | €242,094 | +€1,066 | +0.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €239,168 | €240,234 | +€1,066 | +0.4% |
| Profit (loss) carried forward | 14 | €49,691 | €49,691 | = | 0.0% |
| Amounts payable | 17/49 | €1,413,554 | €1,235,533 | -€178,020 | -12.6% |
| Amounts payable after more than one year | 17 | €320,113 | €223,190 | -€96,922 | -30.3% |
| Financial debts | 170/4 | €320,113 | €223,190 | -€96,922 | -30.3% |
| Amounts payable within one year | 42/48 | €985,511 | €1,012,343 | +€26,832 | +2.7% |
| Current portion of amounts payable after more than one year | 42 | €106,139 | €124,145 | +€18,006 | +17.0% |
| Financial debts | 43 | €358,410 | €466,467 | +€108,057 | +30.1% |
| Credit institutions | 430/8 | €358,410 | €466,467 | +€108,057 | +30.1% |
| Trade debts | 44 | €183,523 | €75,658 | -€107,865 | -58.8% |
| Suppliers | 440/4 | €183,523 | €75,658 | -€107,865 | -58.8% |
| Advances received on contracts in progress | 46 | €69,807 | €41,941 | -€27,866 | -39.9% |
| Taxes, remuneration and social security | 45 | €76,215 | €93,903 | +€17,689 | +23.2% |
| Taxes | 450/3 | €14,645 | €36,597 | +€21,951 | +150% |
| Remuneration and social security | 454/9 | €61,569 | €57,307 | -€4,263 | -6.9% |
| Other amounts payable | 47/48 | €191,416 | €210,228 | +€18,812 | +9.8% |
| Accrued charges and deferred income | 492/3 | €107,930 | - | -€107,930 | |
| Non-recurring operating income | 76A | - | €15,414 | +€15,414 | |
| Remuneration, social security and pensions | 62 | €680,193 | €595,927 | -€84,266 | -12.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €132,640 | €138,558 | +€5,917 | +4.5% |
| Other operating charges | 640/8 | €4,874 | €5,026 | +€153 | +3.1% |
| Gross operating margin | 9900 | €857,928 | €777,797 | -€80,131 | -9.3% |
| Operating profit (loss) | 9901 | €40,221 | €38,285 | -€1,936 | -4.8% |
| Financial income | 75/76B | €25,739 | €158 | -€25,581 | -99.4% |
| Recurring financial income | 75 | €25,739 | €158 | -€25,581 | -99.4% |
| Financial charges | 65/66B | €38,528 | €32,496 | -€6,032 | -15.7% |
| Recurring financial charges | 65 | €38,528 | €32,496 | -€6,032 | -15.7% |
| Profit (loss) for the period before taxes | 9903 | €27,432 | €5,947 | -€21,485 | -78.3% |
| Income taxes | 67/77 | €5,782 | €4,881 | -€901 | -15.6% |
| Profit (loss) for the period | 9904 | €21,650 | €1,066 | -€20,584 | -95.1% |
| Profit (loss) for the period to be appropriated | 9905 | €21,650 | €1,066 | -€20,584 | -95.1% |
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 14 October 2026 via checked.be.