GROEPSPRAKTIJK SUMMIT: 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 SUMMIT
Largest movements
- Tangible fixed assets +€17,276
up €17,276 (+3.6%), from €482,855 to €500,132
- Reserves +€25,118
up €25,118 (+31.5%), from €79,733 to €104,851
- Debts after one year -€20,771
down €20,771 (-5.9%), from €354,060 to €333,290
- Gross operating margin -€12,237
down €12,237 (-15.9%), from €77,012 to €64,775
- Depreciation +€2,704
up €2,704 (+12.4%), from €21,865 to €24,569
- Taxes -€2,629
down €2,629 (-25.4%), from €10,338 to €7,709
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 | €518,383 | €528,758 | +€10,375 | +2.0% |
| Fixed assets | 21/28 | €482,855 | €500,132 | +€17,276 | +3.6% |
| Tangible fixed assets | 22/27 | €482,855 | €500,132 | +€17,276 | +3.6% |
| Land and buildings | 22 | €466,159 | €472,038 | +€5,880 | +1.3% |
| Plant, machinery and equipment | 23 | €14,350 | €20,193 | +€5,842 | +40.7% |
| Furniture and vehicles | 24 | €2,346 | €7,901 | +€5,554 | +237% |
| Current assets | 29/58 | €35,528 | €28,627 | -€6,901 | -19.4% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €28,546 | €23,860 | -€4,686 | -16.4% |
| Deferred charges and accrued income | 490/1 | €6,982 | €4,767 | -€2,215 | -31.7% |
| Total equity and liabilities | 10/49 | €518,383 | €528,758 | +€10,375 | +2.0% |
| Equity | 10/15 | €82,733 | €107,851 | +€25,118 | +30.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €79,733 | €104,851 | +€25,118 | +31.5% |
| Distributable reserves | 133 | €79,733 | €104,851 | +€25,118 | +31.5% |
| Amounts payable | 17/49 | €435,650 | €420,908 | -€14,742 | -3.4% |
| Amounts payable after more than one year | 17 | €354,060 | €333,290 | -€20,771 | -5.9% |
| Financial debts | 170/4 | €354,060 | €333,290 | -€20,771 | -5.9% |
| Amounts payable within one year | 42/48 | €81,589 | €87,618 | +€6,029 | +7.4% |
| Current portion of amounts payable after more than one year | 42 | €20,472 | €20,771 | +€299 | +1.5% |
| Trade debts | 44 | €13,505 | €15,199 | +€1,694 | +12.5% |
| Suppliers | 440/4 | €13,505 | €15,199 | +€1,694 | +12.5% |
| Taxes, remuneration and social security | 45 | €10,338 | €14,048 | +€3,709 | +35.9% |
| Taxes | 450/3 | €10,338 | €14,048 | +€3,709 | +35.9% |
| Other amounts payable | 47/48 | €37,274 | €37,601 | +€327 | +0.9% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,865 | €24,569 | +€2,704 | +12.4% |
| Other operating charges | 640/8 | €166 | €852 | +€687 | +415% |
| Gross operating margin | 9900 | €77,012 | €64,775 | -€12,237 | -15.9% |
| Operating profit (loss) | 9901 | €54,981 | €39,354 | -€15,627 | -28.4% |
| Financial charges | 65/66B | €6,586 | €6,527 | -€59 | -0.9% |
| Recurring financial charges | 65 | €6,586 | €6,527 | -€59 | -0.9% |
| Profit (loss) for the period before taxes | 9903 | €48,396 | €32,827 | -€15,569 | -32.2% |
| Income taxes | 67/77 | €10,338 | €7,709 | -€2,629 | -25.4% |
| Profit (loss) for the period | 9904 | €38,058 | €25,118 | -€12,940 | -34.0% |
| Profit (loss) for the period to be appropriated | 9905 | €38,058 | €25,118 | -€12,940 | -34.0% |
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 28 October 2026 via checked.be.