GROEPSPRAKTIJK COMEBACK: 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.
GROEPSPRAKTIJK COMEBACK
Largest movements
- Deferred charges and accrued income +€3,835
up €3,835 (+1,468%), from €261 to €4,096
- Receivables within one year +€3,483
up €3,483 (+10.1%), from €34,575 to €38,058
- Cash -€3,021
down €3,021 (-13.6%), from €22,162 to €19,141
mainly Other debts (-€10,948) and Deferred charges and accrued income (-€3,835)
- Reserves +€13,912
up €13,912 (+114%), from €12,234 to €26,146
- Other debts -€10,948
down €10,948 (-47.4%), from €23,093 to €12,145
- Trade debts +€4,586
up €4,586 (+4,822%), from €95 to €4,682
- Accrued charges and deferred income -€3,431
down €3,431 (-22.6%), from €15,154 to €11,723
- Gross operating margin +€3,075
up €3,075 (+17.4%), from €17,655 to €20,730
- Staff costs +€1,406
up €1,406 (+278%), from €506 to €1,913
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 | €56,998 | €61,295 | +€4,297 | +7.5% |
| Current assets | 29/58 | €56,998 | €61,295 | +€4,297 | +7.5% |
| Amounts receivable within one year | 40/41 | €34,575 | €38,058 | +€3,483 | +10.1% |
| Trade receivables | 40 | €34,575 | €38,058 | +€3,483 | +10.1% |
| Cash at bank and in hand | 54/58 | €22,162 | €19,141 | -€3,021 | -13.6% |
| Deferred charges and accrued income | 490/1 | €261 | €4,096 | +€3,835 | +1,468% |
| Total equity and liabilities | 10/49 | €56,998 | €61,295 | +€4,297 | +7.5% |
| Equity | 10/15 | €14,234 | €28,146 | +€13,912 | +97.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €12,234 | €26,146 | +€13,912 | +114% |
| Distributable reserves | 133 | €12,234 | €26,146 | +€13,912 | +114% |
| Amounts payable | 17/49 | €42,764 | €33,149 | -€9,615 | -22.5% |
| Amounts payable within one year | 42/48 | €27,610 | €21,426 | -€6,184 | -22.4% |
| Trade debts | 44 | €95 | €4,682 | +€4,586 | +4,822% |
| Suppliers | 440/4 | €95 | €4,682 | +€4,586 | +4,822% |
| Taxes, remuneration and social security | 45 | €4,422 | €4,599 | +€178 | +4.0% |
| Taxes | 450/3 | €4,283 | €4,135 | -€148 | -3.4% |
| Remuneration and social security | 454/9 | €139 | €464 | +€325 | +234% |
| Other amounts payable | 47/48 | €23,093 | €12,145 | -€10,948 | -47.4% |
| Accrued charges and deferred income | 492/3 | €15,154 | €11,723 | -€3,431 | -22.6% |
| Remuneration, social security and pensions | 62 | €506 | €1,913 | +€1,406 | +278% |
| Other operating charges | 640/8 | €457 | €470 | +€12 | +2.7% |
| Gross operating margin | 9900 | €17,655 | €20,730 | +€3,075 | +17.4% |
| Operating profit (loss) | 9901 | €16,692 | €18,348 | +€1,656 | +9.9% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €175 | €301 | +€126 | +72.3% |
| Recurring financial charges | 65 | €175 | €301 | +€126 | +72.3% |
| Profit (loss) for the period before taxes | 9903 | €16,517 | €18,047 | +€1,530 | +9.3% |
| Income taxes | 67/77 | €4,283 | €4,135 | -€148 | -3.4% |
| Profit (loss) for the period | 9904 | €12,234 | €13,912 | +€1,677 | +13.7% |
| Profit (loss) for the period to be appropriated | 9905 | €12,234 | €13,912 | +€1,677 | +13.7% |
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 24 October 2026 via checked.be.