GroBeBo: what changed
Two fiscal 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.
GroBeBo
Largest movements
- Tangible fixed assets +€22,405
up €22,405 (+166.8%), from €13,428 to €35,833
of which Leasing and similar rights: +€18,063
- Cash +€11,472
up €11,472 (+52.8%), from €21,710 to €33,182
mainly Net result for the year (+€15,092) and Debts after one year (+€13,261)
- Receivables within one year +€1,109
up €1,109 (+55.3%), from €2,007 to €3,116
of which Trade receivables: +€1,055
- Reserves +€13,426
up €13,426 (+116.0%), from €11,577 to €25,003
- Debts after one year +€13,261
up €13,261 (+240.6%), from €5,513 to €18,773
- Current portion of long-term debt +€5,187
up €5,187 (+95.3%), from €5,440 to €10,627
- Other debts +€2,247
up €2,247 (+89.7%), from €2,506 to €4,753
- Tax, wage and social debts +€786
up €786 (+17.7%), from €4,432 to €5,218
- Depreciation +€3,948
up €3,948 (+59.9%), from €6,587 to €10,535
- Gross operating margin +€3,543
up €3,543 (+11.2%), from €31,616 to €35,158
- Taxes +€785
up €785 (+13.1%), from €6,004 to €6,789
- Financial charges +€684
up €684 (+146.5%), from €467 to €1,151
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 | €38,194 | €72,501 | +€34,307 | +89.8% |
| Fixed assets | 21/28 | €13,428 | €35,833 | +€22,405 | +166.8% |
| Tangible fixed assets | 22/27 | €13,428 | €35,833 | +€22,405 | +166.8% |
| Plant, machinery and equipment | 23 | €2,614 | €3,851 | +€1,237 | +47.3% |
| Furniture and vehicles | 24 | - | €3,104 | +€3,104 | |
| Leasing and similar rights | 25 | €10,814 | €28,877 | +€18,063 | +167.0% |
| Current assets | 29/58 | €24,766 | €36,668 | +€11,902 | +48.1% |
| Amounts receivable within one year | 40/41 | €2,007 | €3,116 | +€1,109 | +55.3% |
| Trade receivables | 40 | €946 | €2,001 | +€1,055 | +111.5% |
| Other amounts receivable | 41 | €1,061 | €1,115 | +€55 | +5.1% |
| Cash at bank and in hand | 54/58 | €21,710 | €33,182 | +€11,472 | +52.8% |
| Deferred charges and accrued income | 490/1 | €1,050 | €370 | -€679 | -64.7% |
| Total equity and liabilities | 10/49 | €38,194 | €72,501 | +€34,307 | +89.8% |
| Equity | 10/15 | €16,577 | €30,003 | +€13,426 | +81.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €11,577 | €25,003 | +€13,426 | +116.0% |
| Distributable reserves | 133 | €11,577 | €25,003 | +€13,426 | +116.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €21,618 | €42,498 | +€20,880 | +96.6% |
| Amounts payable after more than one year | 17 | €5,513 | €18,773 | +€13,261 | +240.6% |
| Financial debts | 170/4 | €5,513 | €18,773 | +€13,261 | +240.6% |
| Amounts payable within one year | 42/48 | €13,605 | €21,225 | +€7,620 | +56.0% |
| Current portion of amounts payable after more than one year | 42 | €5,440 | €10,627 | +€5,187 | +95.3% |
| Trade debts | 44 | €1,226 | €627 | -€600 | -48.9% |
| Suppliers | 440/4 | €1,226 | €627 | -€600 | -48.9% |
| Taxes, remuneration and social security | 45 | €4,432 | €5,218 | +€786 | +17.7% |
| Taxes | 450/3 | €4,432 | €5,218 | +€786 | +17.7% |
| Other amounts payable | 47/48 | €2,506 | €4,753 | +€2,247 | +89.7% |
| Accrued charges and deferred income | 492/3 | €2,500 | €2,500 | = | 0.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,587 | €10,535 | +€3,948 | +59.9% |
| Other operating charges | 640/8 | €1,336 | €1,593 | +€257 | +19.3% |
| Non-recurring operating charges | 66A | €5,417 | €0 | -€5,417 | -100.0% |
| Gross operating margin | 9900 | €31,616 | €35,158 | +€3,543 | +11.2% |
| Operating profit (loss) | 9901 | €18,276 | €23,030 | +€4,754 | +26.0% |
| Financial income | 75/76B | €1 | €3 | +€2 | +390.2% |
| Recurring financial income | 75 | €1 | €3 | +€2 | +390.2% |
| Financial charges | 65/66B | €467 | €1,151 | +€684 | +146.5% |
| Recurring financial charges | 65 | €467 | €1,151 | +€684 | +146.5% |
| Profit (loss) for the period before taxes | 9903 | €17,810 | €21,882 | +€4,072 | +22.9% |
| Income taxes | 67/77 | €6,004 | €6,789 | +€785 | +13.1% |
| Profit (loss) for the period | 9904 | €11,805 | €15,092 | +€3,287 | +27.8% |
| Profit (loss) for the period to be appropriated | 9905 | €11,805 | €15,092 | +€3,287 | +27.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.