GROEICOACH: 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.
GROEICOACH
Largest movements
- Receivables within one year -€1,329
no longer reported in 2025 (was €1,329)
- Tangible fixed assets -€1,289
down €1,289 (-19.2%), from €6,725 to €5,436
- Deferred charges and accrued income +€652
new in 2025: €652
- Cash -€311
down €311 (-58.2%), from €535 to €224
mainly Trade debts (-€11,319) and Net result for the year (-€3,106)
- Other debts +€12,147
new in 2025: €12,147
- Trade debts -€11,319
down €11,319 (-88.7%), from €12,758 to €1,440
of which Bills of exchange payable: -€11,197
- Profit (loss) carried forward -€3,106
down €3,106 (-33.9%), from -€9,169 to -€12,275
- Other operating charges -€311
down €311 (-40.0%), from €778 to €467
- Gross operating margin -€230
down €230 (-23.7%), from -€970 to -€1,200
- Financial charges +€75
up €75 (+100.0%), from €75 to €150
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 | €8,589 | €6,312 | -€2,277 | -26.5% |
| Fixed assets | 21/28 | €6,725 | €5,436 | -€1,289 | -19.2% |
| Tangible fixed assets | 22/27 | €6,725 | €5,436 | -€1,289 | -19.2% |
| Plant, machinery and equipment | 23 | €6,725 | €5,436 | -€1,289 | -19.2% |
| Current assets | 29/58 | €1,864 | €876 | -€988 | -53.0% |
| Amounts receivable within one year | 40/41 | €1,329 | - | -€1,329 | |
| Other amounts receivable | 41 | €1,329 | - | -€1,329 | |
| Cash at bank and in hand | 54/58 | €535 | €224 | -€311 | -58.2% |
| Deferred charges and accrued income | 490/1 | - | €652 | +€652 | |
| Total equity and liabilities | 10/49 | €8,589 | €6,312 | -€2,277 | -26.5% |
| Equity | 10/15 | -€4,169 | -€7,275 | -€3,106 | -74.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,169 | -€12,275 | -€3,106 | -33.9% |
| Amounts payable | 17/49 | €12,758 | €13,587 | +€829 | +6.5% |
| Amounts payable within one year | 42/48 | €12,758 | €13,587 | +€829 | +6.5% |
| Trade debts | 44 | €12,758 | €1,440 | -€11,319 | -88.7% |
| Suppliers | 440/4 | €1,561 | €1,440 | -€121 | -7.8% |
| Bills of exchange payable | 441 | €11,197 | - | -€11,197 | |
| Other amounts payable | 47/48 | - | €12,147 | +€12,147 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,289 | €1,289 | = | 0.0% |
| Other operating charges | 640/8 | €778 | €467 | -€311 | -40.0% |
| Gross operating margin | 9900 | -€970 | -€1,200 | -€230 | -23.7% |
| Operating profit (loss) | 9901 | -€3,037 | -€2,956 | +€81 | +2.7% |
| Financial charges | 65/66B | €75 | €150 | +€75 | +100.0% |
| Recurring financial charges | 65 | €75 | €150 | +€75 | +100.0% |
| Profit (loss) for the period before taxes | 9903 | -€3,112 | -€3,106 | +€6 | +0.2% |
| Profit (loss) for the period | 9904 | -€3,112 | -€3,106 | +€6 | +0.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,112 | -€3,106 | +€6 | +0.2% |
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 9 October 2026 via checked.be.