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
- Current investments +€34,769
up €34,769 (+21.8%), from €159,231 to €194,000
- Cash -€13,688
down €13,688 (-61.1%), from €22,399 to €8,711
mainly Current investments (-€34,769) and Investment in fixed assets (net) (-€4,170)
- Tangible fixed assets -€4,508
down €4,508 (-14.3%), from €31,432 to €26,924
- Reserves +€17,258
up €17,258 (+8.5%), from €203,672 to €220,930
- Gross operating margin -€7,180
down €7,180 (-17.4%), from €41,254 to €34,074
- Taxes -€4,093
down €4,093 (-30.2%), from €13,546 to €9,453
- Financial income -€3,100
down €3,100 (-53.0%), from €5,850 to €2,750
- Depreciation +€1,071
up €1,071 (+14.1%), from €7,607 to €8,678
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 | €219,492 | €235,600 | +€16,109 | +7.3% |
| Fixed assets | 21/28 | €31,432 | €26,924 | -€4,508 | -14.3% |
| Tangible fixed assets | 22/27 | €31,432 | €26,924 | -€4,508 | -14.3% |
| Furniture and vehicles | 24 | €31,432 | €26,924 | -€4,508 | -14.3% |
| Current assets | 29/58 | €188,060 | €208,676 | +€20,616 | +11.0% |
| Amounts receivable within one year | 40/41 | €6,430 | €5,966 | -€464 | -7.2% |
| Trade receivables | 40 | €6,213 | €5,723 | -€491 | -7.9% |
| Other amounts receivable | 41 | €216 | €243 | +€27 | +12.4% |
| Current investments | 50/53 | €159,231 | €194,000 | +€34,769 | +21.8% |
| Cash at bank and in hand | 54/58 | €22,399 | €8,711 | -€13,688 | -61.1% |
| Total equity and liabilities | 10/49 | €219,492 | €235,600 | +€16,109 | +7.3% |
| Equity | 10/15 | €210,292 | €227,551 | +€17,258 | +8.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €203,672 | €220,930 | +€17,258 | +8.5% |
| Distributable reserves | 133 | €203,672 | €220,930 | +€17,258 | +8.5% |
| Profit (loss) carried forward | 14 | €420 | €420 | = | 0.0% |
| Amounts payable | 17/49 | €9,199 | €8,050 | -€1,150 | -12.5% |
| Amounts payable within one year | 42/48 | €9,199 | €8,050 | -€1,150 | -12.5% |
| Trade debts | 44 | €478 | €871 | +€393 | +82.3% |
| Suppliers | 440/4 | €478 | €871 | +€393 | +82.3% |
| Taxes, remuneration and social security | 45 | €7,719 | €6,176 | -€1,543 | -20.0% |
| Taxes | 450/3 | €7,719 | €6,176 | -€1,543 | -20.0% |
| Other amounts payable | 47/48 | €1,003 | €1,003 | = | 0.0% |
| Non-recurring operating income | 76A | €3,406 | - | -€3,406 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,607 | €8,678 | +€1,071 | +14.1% |
| Other operating charges | 640/8 | €564 | €875 | +€311 | +55.1% |
| Gross operating margin | 9900 | €41,254 | €34,074 | -€7,180 | -17.4% |
| Operating profit (loss) | 9901 | €33,083 | €24,521 | -€8,562 | -25.9% |
| Financial income | 75/76B | €5,850 | €2,750 | -€3,100 | -53.0% |
| Recurring financial income | 75 | €5,850 | €2,750 | -€3,100 | -53.0% |
| Financial charges | 65/66B | €295 | €559 | +€264 | +89.5% |
| Recurring financial charges | 65 | €295 | €559 | +€264 | +89.5% |
| Profit (loss) for the period before taxes | 9903 | €38,637 | €26,712 | -€11,926 | -30.9% |
| Income taxes | 67/77 | €13,546 | €9,453 | -€4,093 | -30.2% |
| Profit (loss) for the period | 9904 | €25,091 | €17,258 | -€7,833 | -31.2% |
| Profit (loss) for the period to be appropriated | 9905 | €25,091 | €17,258 | -€7,833 | -31.2% |
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 9 October 2026 via checked.be.