GROEISPURTERS: 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.
GROEISPURTERS
Largest movements
- Cash -€4,627
down €4,627 (-42.6%), from €10,853 to €6,225
mainly Trade debts (-€7,498) and Debts after one year (-€5,819)
- Intangible fixed assets -€4,156
down €4,156 (-18.8%), from €22,114 to €17,958
- Receivables within one year +€3,040
up €3,040 (+20.3%), from €14,956 to €17,996
of which Other amounts receivable: +€6,555
- Tangible fixed assets -€1,652
down €1,652 (-19.4%), from €8,500 to €6,848
of which Plant, machinery and equipment: -€1,318
- Deferred charges and accrued income +€943
up €943 (+295.8%), from €319 to €1,262
- Other debts +€10,378
up €10,378 (+97.7%), from €10,627 to €21,004
- Trade debts -€7,498
down €7,498 (-82.4%), from €9,094 to €1,596
- Debts after one year -€5,819
no longer reported in 2025 (was €5,819)
- Tax, wage and social debts -€2,119
down €2,119 (-23.0%), from €9,200 to €7,081
- Profit (loss) carried forward -€1,906
new in 2025: -€1,906
- Gross operating margin -€2,720
down €2,720 (-20.8%), from €13,086 to €10,366
- Financial charges +€2,153
up €2,153 (+340.0%), from €633 to €2,786
- Taxes -€1,599
down €1,599 (-88.9%), from €1,798 to €199
- Depreciation +€750
up €750 (+9.3%), from €8,026 to €8,776
- Other operating charges +€176
up €176 (+52.6%), from €335 to €512
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 | €56,752 | €50,299 | -€6,453 | -11.4% |
| Fixed assets | 21/28 | €30,624 | €24,816 | -€5,808 | -19.0% |
| Intangible fixed assets | 21 | €22,114 | €17,958 | -€4,156 | -18.8% |
| Tangible fixed assets | 22/27 | €8,500 | €6,848 | -€1,652 | -19.4% |
| Plant, machinery and equipment | 23 | €6,016 | €4,699 | -€1,318 | -21.9% |
| Furniture and vehicles | 24 | €2,484 | €2,150 | -€334 | -13.5% |
| Financial fixed assets | 28 | €10 | €10 | = | 0.0% |
| Current assets | 29/58 | €26,128 | €25,483 | -€645 | -2.5% |
| Amounts receivable within one year | 40/41 | €14,956 | €17,996 | +€3,040 | +20.3% |
| Trade receivables | 40 | €14,956 | €11,440 | -€3,516 | -23.5% |
| Other amounts receivable | 41 | - | €6,555 | +€6,555 | |
| Cash at bank and in hand | 54/58 | €10,853 | €6,225 | -€4,627 | -42.6% |
| Deferred charges and accrued income | 490/1 | €319 | €1,262 | +€943 | +295.8% |
| Total equity and liabilities | 10/49 | €56,752 | €50,299 | -€6,453 | -11.4% |
| Equity | 10/15 | €14,719 | €12,813 | -€1,906 | -13.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €9,719 | €9,719 | = | 0.0% |
| Distributable reserves | 133 | €9,719 | €9,719 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€1,906 | -€1,906 | |
| Amounts payable | 17/49 | €42,033 | €37,486 | -€4,546 | -10.8% |
| Amounts payable after more than one year | 17 | €5,819 | - | -€5,819 | |
| Financial debts | 170/4 | €5,819 | - | -€5,819 | |
| Amounts payable within one year | 42/48 | €36,017 | €37,486 | +€1,469 | +4.1% |
| Current portion of amounts payable after more than one year | 42 | €7,096 | €7,804 | +€708 | +10.0% |
| Trade debts | 44 | €9,094 | €1,596 | -€7,498 | -82.4% |
| Suppliers | 440/4 | €9,094 | €1,596 | -€7,498 | -82.4% |
| Taxes, remuneration and social security | 45 | €9,200 | €7,081 | -€2,119 | -23.0% |
| Taxes | 450/3 | €9,200 | €7,081 | -€2,119 | -23.0% |
| Other amounts payable | 47/48 | €10,627 | €21,004 | +€10,378 | +97.7% |
| Accrued charges and deferred income | 492/3 | €196 | - | -€196 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,026 | €8,776 | +€750 | +9.3% |
| Other operating charges | 640/8 | €335 | €512 | +€176 | +52.6% |
| Gross operating margin | 9900 | €13,086 | €10,366 | -€2,720 | -20.8% |
| Operating profit (loss) | 9901 | €4,725 | €1,078 | -€3,647 | -77.2% |
| Financial income | 75/76B | €2 | €1 | -€1 | -58.4% |
| Recurring financial income | 75 | €2 | €1 | -€1 | -58.4% |
| Financial charges | 65/66B | €633 | €2,786 | +€2,153 | +340.0% |
| Recurring financial charges | 65 | €633 | €2,786 | +€2,153 | +340.0% |
| Profit (loss) for the period before taxes | 9903 | €4,094 | -€1,707 | -€5,801 | |
| Income taxes | 67/77 | €1,798 | €199 | -€1,599 | -88.9% |
| Profit (loss) for the period | 9904 | €2,296 | -€1,906 | -€4,203 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,296 | -€1,906 | -€4,203 |
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 10 October 2026 via checked.be.