GRO P0130: 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.
GRO P0130
Largest movements
- Stocks and contracts +€119,507
up €119,507 (+48.5%), from €246,401 to €365,908
- Receivables within one year -€9,700
down €9,700 (-85.8%), from €11,307 to €1,608
- Cash -€4,084
down €4,084 (-22.9%), from €17,817 to €13,732
mainly Stocks and contracts (-€119,507) and Trade debts (-€43,422)
- Debts after one year +€155,000
up €155,000 (+64.6%), from €240,000 to €395,000
- Trade debts -€43,422
down €43,422 (-100%), from €43,422 to €0
- Profit (loss) carried forward -€36,733
down €36,733 (-83.2%), from -€44,132 to -€80,864
- Accrued charges and deferred income +€31,361
up €31,361 (+97.3%), from €32,234 to €63,595
- Financial charges +€15,211
up €15,211 (+92.5%), from €16,446 to €31,657
- Gross operating margin +€733
up €733 (+14.0%), from -€5,226 to -€4,493
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €275,525 | €381,731 | +€106,206 | +38.5% |
| Current assets | 29/58 | €275,525 | €381,731 | +€106,206 | +38.5% |
| Stocks and contracts in progress | 3 | €246,401 | €365,908 | +€119,507 | +48.5% |
| Stocks | 30/36 | €246,401 | €365,908 | +€119,507 | +48.5% |
| Amounts receivable within one year | 40/41 | €11,307 | €1,608 | -€9,700 | -85.8% |
| Other amounts receivable | 41 | €11,307 | €1,608 | -€9,700 | -85.8% |
| Cash at bank and in hand | 54/58 | €17,817 | €13,732 | -€4,084 | -22.9% |
| Deferred charges and accrued income | 490/1 | - | €483 | +€483 | |
| Total equity and liabilities | 10/49 | €275,525 | €381,731 | +€106,206 | +38.5% |
| Equity | 10/15 | -€40,132 | -€76,864 | -€36,733 | -91.5% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€44,132 | -€80,864 | -€36,733 | -83.2% |
| Amounts payable | 17/49 | €315,657 | €458,595 | +€142,939 | +45.3% |
| Amounts payable after more than one year | 17 | €240,000 | €395,000 | +€155,000 | +64.6% |
| Financial debts | 170/4 | €240,000 | €395,000 | +€155,000 | +64.6% |
| Amounts payable within one year | 42/48 | €43,422 | €0 | -€43,422 | -100% |
| Trade debts | 44 | €43,422 | €0 | -€43,422 | -100% |
| Suppliers | 440/4 | €43,422 | €0 | -€43,422 | -100% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €32,234 | €63,595 | +€31,361 | +97.3% |
| Other operating charges | 640/8 | €532 | €583 | +€52 | +9.7% |
| Non-recurring operating charges | 66A | €180 | €0 | -€180 | -100% |
| Gross operating margin | 9900 | -€5,226 | -€4,493 | +€733 | +14.0% |
| Operating profit (loss) | 9901 | -€5,938 | -€5,076 | +€862 | +14.5% |
| Financial charges | 65/66B | €16,446 | €31,657 | +€15,211 | +92.5% |
| Recurring financial charges | 65 | €16,446 | €31,657 | +€15,211 | +92.5% |
| Profit (loss) for the period before taxes | 9903 | -€22,384 | -€36,733 | -€14,349 | -64.1% |
| Profit (loss) for the period | 9904 | -€22,384 | -€36,733 | -€14,349 | -64.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€22,384 | -€36,733 | -€14,349 | -64.1% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.