Groma: 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.
Groma
Largest movements
- Cash +€5,540
up €5,540 (+12537.7%), from €44 to €5,585
mainly Trade debts (+€4,110) and Net result for the year (+€1,603)
- Receivables within one year +€2,203
up €2,203 (+118.0%), from €1,867 to €4,070
of which Trade receivables: +€2,418
- Tangible fixed assets -€1,264
down €1,264 (-22.9%), from €5,527 to €4,263
of which Furniture and vehicles: -€683
- Trade debts +€4,110
new in 2025: €4,110
- Reserves +€1,603
up €1,603 (+55.0%), from €2,913 to €4,516
- Tax, wage and social debts +€772
up €772 (+47.7%), from €1,618 to €2,390
- Gross operating margin -€1,269
down €1,269 (-24.3%), from €5,234 to €3,965
- Depreciation +€678
up €678 (+115.7%), from €586 to €1,264
- Financial charges -€349
down €349 (-61.3%), from €570 to €220
- Taxes -€197
down €197 (-24.1%), from €815 to €618
- Other operating charges -€70
down €70 (-15.8%), from €443 to €373
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 | €7,531 | €14,016 | +€6,485 | +86.1% |
| Fixed assets | 21/28 | €5,527 | €4,263 | -€1,264 | -22.9% |
| Tangible fixed assets | 22/27 | €5,527 | €4,263 | -€1,264 | -22.9% |
| Furniture and vehicles | 24 | €1,696 | €1,013 | -€683 | -40.3% |
| Other tangible fixed assets | 26 | €3,831 | €3,250 | -€580 | -15.2% |
| Current assets | 29/58 | €2,004 | €9,753 | +€7,749 | +386.7% |
| Amounts receivable within one year | 40/41 | €1,867 | €4,070 | +€2,203 | +118.0% |
| Trade receivables | 40 | - | €2,418 | +€2,418 | |
| Other amounts receivable | 41 | €1,867 | €1,653 | -€215 | -11.5% |
| Cash at bank and in hand | 54/58 | €44 | €5,585 | +€5,540 | +12537.7% |
| Deferred charges and accrued income | 490/1 | €92 | €98 | +€6 | +6.4% |
| Total equity and liabilities | 10/49 | €7,531 | €14,016 | +€6,485 | +86.1% |
| Equity | 10/15 | €5,913 | €7,516 | +€1,603 | +27.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €2,913 | €4,516 | +€1,603 | +55.0% |
| Distributable reserves | 133 | €2,913 | €4,516 | +€1,603 | +55.0% |
| Amounts payable | 17/49 | €1,618 | €6,500 | +€4,882 | +301.8% |
| Amounts payable within one year | 42/48 | €1,618 | €6,500 | +€4,882 | +301.8% |
| Trade debts | 44 | - | €4,110 | +€4,110 | |
| Suppliers | 440/4 | - | €4,110 | +€4,110 | |
| Taxes, remuneration and social security | 45 | €1,618 | €2,390 | +€772 | +47.7% |
| Taxes | 450/3 | €1,618 | €2,390 | +€772 | +47.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €586 | €1,264 | +€678 | +115.7% |
| Other operating charges | 640/8 | €443 | €373 | -€70 | -15.8% |
| Gross operating margin | 9900 | €5,234 | €3,965 | -€1,269 | -24.3% |
| Operating profit (loss) | 9901 | €4,206 | €2,329 | -€1,877 | -44.6% |
| Financial income | 75/76B | €92 | €113 | +€21 | +22.8% |
| Recurring financial income | 75 | €92 | €113 | +€21 | +22.8% |
| Financial charges | 65/66B | €570 | €220 | -€349 | -61.3% |
| Recurring financial charges | 65 | €570 | €220 | -€349 | -61.3% |
| Profit (loss) for the period before taxes | 9903 | €3,728 | €2,221 | -€1,507 | -40.4% |
| Income taxes | 67/77 | €815 | €618 | -€197 | -24.1% |
| Profit (loss) for the period | 9904 | €2,913 | €1,603 | -€1,310 | -45.0% |
| Profit (loss) for the period to be appropriated | 9905 | €2,913 | €1,603 | -€1,310 | -45.0% |
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 12 October 2026 via checked.be.