Groep IS: 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 IS
Largest movements
- Cash -€28,986
down €28,986 (-33.4%), from €86,694 to €57,708
mainly Net result for the year (-€36,597) and Trade debts (-€244)
- Tangible fixed assets -€4,590
down €4,590 (-46.1%), from €9,954 to €5,364
of which Furniture and vehicles: -€2,311
- Receivables within one year -€3,211
down €3,211 (-36.7%), from €8,740 to €5,528
of which Other amounts receivable: -€3,128
- Reserves -€36,597
down €36,597 (-55.3%), from €66,126 to €29,529
- Gross operating margin -€94,497
down €94,497, from €63,859 to -€30,637
- Taxes -€2,238
no longer reported in 2025 (was €2,238)
- Financial charges -€1,306
down €1,306 (-60.2%), from €2,169 to €862
- Depreciation +€1,072
up €1,072 (+30.5%), from €3,518 to €4,590
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.
Derived cash bridge
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 | €118,176 | €81,172 | -€37,004 | -31.3% |
| Fixed assets | 21/28 | €14,179 | €9,454 | -€4,725 | -33.3% |
| Tangible fixed assets | 22/27 | €9,954 | €5,364 | -€4,590 | -46.1% |
| Plant, machinery and equipment | 23 | €4,722 | €2,443 | -€2,279 | -48.3% |
| Furniture and vehicles | 24 | €5,232 | €2,921 | -€2,311 | -44.2% |
| Financial fixed assets | 28 | €4,225 | €4,090 | -€135 | -3.2% |
| Current assets | 29/58 | €103,996 | €71,718 | -€32,278 | -31.0% |
| Stocks and contracts in progress | 3 | €8,563 | €8,482 | -€81 | -0.9% |
| Stocks | 30/36 | €8,563 | €8,482 | -€81 | -0.9% |
| Amounts receivable within one year | 40/41 | €8,740 | €5,528 | -€3,211 | -36.7% |
| Trade receivables | 40 | €4,378 | €4,294 | -€84 | -1.9% |
| Other amounts receivable | 41 | €4,362 | €1,234 | -€3,128 | -71.7% |
| Cash at bank and in hand | 54/58 | €86,694 | €57,708 | -€28,986 | -33.4% |
| Total equity and liabilities | 10/49 | €118,176 | €81,172 | -€37,004 | -31.3% |
| Equity | 10/15 | €78,526 | €41,929 | -€36,597 | -46.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €66,126 | €29,529 | -€36,597 | -55.3% |
| Distributable reserves | 133 | €66,126 | €29,529 | -€36,597 | -55.3% |
| Amounts payable | 17/49 | €39,649 | €39,243 | -€406 | -1.0% |
| Amounts payable within one year | 42/48 | €39,249 | €38,843 | -€406 | -1.0% |
| Trade debts | 44 | €5,254 | €5,009 | -€244 | -4.7% |
| Suppliers | 440/4 | €5,254 | €5,009 | -€244 | -4.7% |
| Taxes, remuneration and social security | 45 | €325 | €163 | -€162 | -49.9% |
| Taxes | 450/3 | €325 | €163 | -€162 | -49.9% |
| Other amounts payable | 47/48 | €33,671 | €33,671 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €400 | €400 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,518 | €4,590 | +€1,072 | +30.5% |
| Other operating charges | 640/8 | €822 | €902 | +€80 | +9.7% |
| Gross operating margin | 9900 | €63,859 | -€30,637 | -€94,497 | |
| Operating profit (loss) | 9901 | €59,519 | -€36,129 | -€95,649 | |
| Financial income | 75/76B | €195 | €394 | +€199 | +102% |
| Recurring financial income | 75 | €195 | €394 | +€199 | +102% |
| Financial charges | 65/66B | €2,169 | €862 | -€1,306 | -60.2% |
| Recurring financial charges | 65 | €2,169 | €862 | -€1,306 | -60.2% |
| Profit (loss) for the period before taxes | 9903 | €57,546 | -€36,597 | -€94,143 | |
| Income taxes | 67/77 | €2,238 | - | -€2,238 | |
| Profit (loss) for the period | 9904 | €55,308 | -€36,597 | -€91,905 | |
| Profit (loss) for the period to be appropriated | 9905 | €55,308 | -€36,597 | -€91,905 |
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 21 October 2026 via checked.be.