GROEP D: 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.
GROEP D
Largest movements
- Cash +€34,072
up €34,072 (+125%), from €27,326 to €61,398
mainly Net result for the year (+€17,153) and Receivables within one year (+€5,037)
- Receivables within one year -€5,037
no longer reported in 2024 (was €5,037)
- Profit (loss) carried forward +€55,965
no longer reported in 2024 (was -€55,965)
- Reserves -€38,812
down €38,812 (-63.0%), from €61,564 to €22,752
of which Distributable reserves: -€38,812
- Other debts +€5,026
new in 2024: €5,026
- Tax, wage and social debts +€3,962
up €3,962 (+111%), from €3,574 to €7,536
- Accrued charges and deferred income +€2,398
up €2,398 (+189%), from €1,271 to €3,669
- Gross operating margin +€12,565
up €12,565 (+72.7%), from €17,283 to €29,847
- Taxes +€4,955
up €4,955 (+210%), from €2,358 to €7,313
- Depreciation -€920
down €920 (-65.0%), from €1,416 to €496
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €72,444 | €100,983 | +€28,539 | +39.4% |
| Fixed assets | 21/28 | €40,081 | €39,585 | -€496 | -1.2% |
| Tangible fixed assets | 22/27 | €40,081 | €39,585 | -€496 | -1.2% |
| Land and buildings | 22 | €39,435 | €39,435 | = | 0.0% |
| Plant, machinery and equipment | 23 | €646 | €150 | -€496 | -76.8% |
| Current assets | 29/58 | €32,363 | €61,398 | +€29,035 | +89.7% |
| Amounts receivable within one year | 40/41 | €5,037 | - | -€5,037 | |
| Other amounts receivable | 41 | €5,037 | - | -€5,037 | |
| Cash at bank and in hand | 54/58 | €27,326 | €61,398 | +€34,072 | +125% |
| Total equity and liabilities | 10/49 | €72,444 | €100,983 | +€28,539 | +39.4% |
| Equity | 10/15 | €67,599 | €84,752 | +€17,153 | +25.4% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €61,564 | €22,752 | -€38,812 | -63.0% |
| Non-distributable reserves | 130/1 | €12,395 | €12,395 | = | 0.0% |
| Legal reserve | 130 | €12,395 | €12,395 | = | 0.0% |
| Distributable reserves | 133 | €49,169 | €10,357 | -€38,812 | -78.9% |
| Profit (loss) carried forward | 14 | -€55,965 | - | +€55,965 | |
| Amounts payable | 17/49 | €4,845 | €16,231 | +€11,386 | +235% |
| Amounts payable within one year | 42/48 | €3,574 | €12,562 | +€8,988 | +251% |
| Taxes, remuneration and social security | 45 | €3,574 | €7,536 | +€3,962 | +111% |
| Taxes | 450/3 | €3,574 | €7,536 | +€3,962 | +111% |
| Other amounts payable | 47/48 | - | €5,026 | +€5,026 | |
| Accrued charges and deferred income | 492/3 | €1,271 | €3,669 | +€2,398 | +189% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,416 | €496 | -€920 | -65.0% |
| Other operating charges | 640/8 | €4,590 | €4,861 | +€271 | +5.9% |
| Gross operating margin | 9900 | €17,283 | €29,847 | +€12,565 | +72.7% |
| Operating profit (loss) | 9901 | €11,276 | €24,490 | +€13,214 | +117% |
| Financial charges | 65/66B | €24 | €24 | = | 0.0% |
| Recurring financial charges | 65 | €24 | €24 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €11,252 | €24,466 | +€13,214 | +117% |
| Income taxes | 67/77 | €2,358 | €7,313 | +€4,955 | +210% |
| Profit (loss) for the period | 9904 | €8,894 | €17,153 | +€8,259 | +92.9% |
| Profit (loss) for the period to be appropriated | 9905 | €8,894 | €17,153 | +€8,259 | +92.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.