Groenenberg Consulting: what changed
What changed
Groenenberg Consulting
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€64,673
2024 · €238,188-€173,515
Equity
€556,062
2024 · €491,389+€64,673
Cash
€119,623
2024 · €198,861-€79,238
Balance sheet total
€677,904
2024 · €608,919+€68,985
Largest movements
Assets
- Current investments +€134,676
up €134,676 (+35.2%), from €382,761 to €517,437
- Cash -€79,238
down €79,238 (-39.8%), from €198,861 to €119,623
mainly Current investments (-€134,676) and Receivables within one year (-€18,270)
- Receivables within one year +€18,270
up €18,270 (+164%), from €11,140 to €29,410
Equity and liabilities
- Reserves +€64,673
up €64,673 (+13.2%), from €489,389 to €554,062
Income statement
- Gross operating margin -€259,807
down €259,807 (-74.0%), from €350,959 to €91,152
- Taxes -€75,532
down €75,532 (-67.1%), from €112,535 to €37,003
- Financial income +€17,891
up €17,891 (+215%), from €8,310 to €26,201
- Financial charges +€6,287
up €6,287 (+190%), from €3,302 to €9,589
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€238,188
Gross operating margin
-€259,807
Depreciation
-€301
Other operating charges
-€543
Financial income
+€17,891
Financial charges
-€6,287
Taxes
+€75,532
Result 2025
€64,673
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€55,438
Investment
-€134,677
Financing
-€0
Cash 2024
€198,861
From operations (derived)
+€55,438
Net result for the year
+€64,673
Depreciation
+€5,088
Receivables within one year
-€18,270
Deferred charges and accrued income
-€365
Trade debts
-€1,341
Tax, wage and social debts
+€5,658
Other debts
-€4
Investment (derived)
-€134,677
Investment in fixed assets (net)
-€0
Current investments
-€134,676
Financing
-€0
Contributions, distributions and other
-€0
Cash 2025
€119,623
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €608,919 | €677,904 | +€68,985 | +11.3% |
| Fixed assets | 21/28 | €12,927 | €7,839 | -€5,088 | -39.4% |
| Tangible fixed assets | 22/27 | €11,927 | €6,839 | -€5,088 | -42.7% |
| Plant, machinery and equipment | 23 | €2,806 | €1,553 | -€1,253 | -44.6% |
| Furniture and vehicles | 24 | €9,121 | €5,286 | -€3,835 | -42.0% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €595,992 | €670,065 | +€74,073 | +12.4% |
| Amounts receivable within one year | 40/41 | €11,140 | €29,410 | +€18,270 | +164% |
| Trade receivables | 40 | €11,140 | €29,410 | +€18,270 | +164% |
| Current investments | 50/53 | €382,761 | €517,437 | +€134,676 | +35.2% |
| Cash at bank and in hand | 54/58 | €198,861 | €119,623 | -€79,238 | -39.8% |
| Deferred charges and accrued income | 490/1 | €3,230 | €3,595 | +€365 | +11.3% |
| Total equity and liabilities | 10/49 | €608,919 | €677,904 | +€68,985 | +11.3% |
| Equity | 10/15 | €491,389 | €556,062 | +€64,673 | +13.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €489,389 | €554,062 | +€64,673 | +13.2% |
| Distributable reserves | 133 | €489,389 | €554,062 | +€64,673 | +13.2% |
| Amounts payable | 17/49 | €117,529 | €121,842 | +€4,313 | +3.7% |
| Amounts payable within one year | 42/48 | €117,529 | €121,842 | +€4,313 | +3.7% |
| Trade debts | 44 | €1,736 | €395 | -€1,341 | -77.2% |
| Suppliers | 440/4 | €1,736 | €395 | -€1,341 | -77.2% |
| Taxes, remuneration and social security | 45 | €115,776 | €121,434 | +€5,658 | +4.9% |
| Taxes | 450/3 | €115,776 | €121,434 | +€5,658 | +4.9% |
| Other amounts payable | 47/48 | €17 | €13 | -€4 | -24.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,787 | €5,088 | +€301 | +6.3% |
| Other operating charges | 640/8 | €457 | €1,000 | +€543 | +119% |
| Gross operating margin | 9900 | €350,959 | €91,152 | -€259,807 | -74.0% |
| Operating profit (loss) | 9901 | €345,715 | €85,064 | -€260,651 | -75.4% |
| Financial income | 75/76B | €8,310 | €26,201 | +€17,891 | +215% |
| Recurring financial income | 75 | €8,310 | €26,201 | +€17,891 | +215% |
| Financial charges | 65/66B | €3,302 | €9,589 | +€6,287 | +190% |
| Recurring financial charges | 65 | €3,302 | €9,589 | +€6,287 | +190% |
| Profit (loss) for the period before taxes | 9903 | €350,723 | €101,676 | -€249,047 | -71.0% |
| Income taxes | 67/77 | €112,535 | €37,003 | -€75,532 | -67.1% |
| Profit (loss) for the period | 9904 | €238,188 | €64,673 | -€173,515 | -72.8% |
| Profit (loss) for the period to be appropriated | 9905 | €238,188 | €64,673 | -€173,515 | -72.8% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.