GROEP PERSOONS: 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 PERSOONS
Largest movements
- Cash +€154,941
up €154,941 (+1324.7%), from €11,696 to €166,637
mainly Net result for the year (+€136,246) and Depreciation (+€24,405)
- Tangible fixed assets -€24,405
down €24,405 (-5.8%), from €420,405 to €396,000
of which Land and buildings: -€21,738
- Profit (loss) carried forward +€87,404
up €87,404, from -€87,404 to €0
- Reserves +€48,842
up €48,842 (+357.8%), from €13,652 to €62,494
of which Distributable reserves: +€48,842
- Debts after one year -€10,348
down €10,348 (-3.8%), from €274,596 to €264,248
of which Financial debts: -€10,348
- Other debts -€9,535
down €9,535 (-6.1%), from €156,029 to €146,493
- Current portion of long-term debt +€7,140
up €7,140 (+71.9%), from €9,935 to €17,075
- Gross operating margin +€187,542
up €187,542 (+1084.7%), from €17,289 to €204,831
- Taxes +€24,229
new in 2025: €24,229
- Other operating charges +€9,478
up €9,478 (+473.6%), from €2,001 to €11,479
- Financial charges +€6,396
up €6,396 (+286.1%), from €2,236 to €8,632
- Depreciation +€2,795
up €2,795 (+12.9%), from €21,610 to €24,405
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 | €434,201 | €562,637 | +€128,436 | +29.6% |
| Fixed assets | 21/28 | €420,405 | €396,000 | -€24,405 | -5.8% |
| Tangible fixed assets | 22/27 | €420,405 | €396,000 | -€24,405 | -5.8% |
| Land and buildings | 22 | €412,981 | €391,243 | -€21,738 | -5.3% |
| Plant, machinery and equipment | 23 | €7,424 | €4,758 | -€2,667 | -35.9% |
| Current assets | 29/58 | €13,796 | €166,637 | +€152,841 | +1107.9% |
| Amounts receivable within one year | 40/41 | €2,100 | €0 | -€2,100 | -100.0% |
| Trade receivables | 40 | €2,100 | €0 | -€2,100 | -100.0% |
| Cash at bank and in hand | 54/58 | €11,696 | €166,637 | +€154,941 | +1324.7% |
| Total equity and liabilities | 10/49 | €434,201 | €562,637 | +€128,436 | +29.6% |
| Equity | 10/15 | -€7,752 | €128,494 | +€136,246 | |
| Contributions | 10/11 | €66,000 | €66,000 | = | 0.0% |
| Capital | 10 | €66,000 | €66,000 | = | 0.0% |
| Issued capital | 100 | €66,000 | €66,000 | = | 0.0% |
| Reserves | 13 | €13,652 | €62,494 | +€48,842 | +357.8% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Legal reserve | 130 | €0 | - | = | |
| Tax-exempt reserves | 132 | €13,652 | €13,652 | = | 0.0% |
| Distributable reserves | 133 | €0 | €48,842 | +€48,842 | |
| Profit (loss) carried forward | 14 | -€87,404 | €0 | +€87,404 | |
| Amounts payable | 17/49 | €441,954 | €434,144 | -€7,810 | -1.8% |
| Amounts payable after more than one year | 17 | €274,596 | €264,248 | -€10,348 | -3.8% |
| Financial debts | 170/4 | €188,448 | €178,100 | -€10,348 | -5.5% |
| Other amounts payable | 178/9 | €86,148 | €86,148 | = | 0.0% |
| Amounts payable within one year | 42/48 | €167,357 | €169,896 | +€2,538 | +1.5% |
| Current portion of amounts payable after more than one year | 42 | €9,935 | €17,075 | +€7,140 | +71.9% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €1,394 | €2,146 | +€752 | +54.0% |
| Suppliers | 440/4 | €1,394 | €2,146 | +€752 | +54.0% |
| Taxes, remuneration and social security | 45 | - | €4,181 | +€4,181 | |
| Taxes | 450/3 | - | €4,181 | +€4,181 | |
| Other amounts payable | 47/48 | €156,029 | €146,493 | -€9,535 | -6.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,610 | €24,405 | +€2,795 | +12.9% |
| Other operating charges | 640/8 | €2,001 | €11,479 | +€9,478 | +473.6% |
| Gross operating margin | 9900 | €17,289 | €204,831 | +€187,542 | +1084.7% |
| Operating profit (loss) | 9901 | -€6,322 | €168,947 | +€175,269 | |
| Financial income | 75/76B | - | €160 | +€160 | |
| Recurring financial income | 75 | - | €160 | +€160 | |
| Financial charges | 65/66B | €2,236 | €8,632 | +€6,396 | +286.1% |
| Recurring financial charges | 65 | €2,236 | €8,632 | +€6,396 | +286.1% |
| Profit (loss) for the period before taxes | 9903 | -€8,557 | €160,475 | +€169,032 | |
| Income taxes | 67/77 | - | €24,229 | +€24,229 | |
| Profit (loss) for the period | 9904 | -€8,557 | €136,246 | +€144,803 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,557 | €136,246 | +€144,803 |
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.