GROMM: what changed
Two fiscal 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.
GROMM
Largest movements
- Cash -€164,226
down €164,226 (-97.9%), from €167,716 to €3,490
mainly Current investments (-€85,426) and Net result for the year (-€47,639)
- Current investments +€85,426
new in 2025: €85,426
- Deferred charges and accrued income +€2,528
new in 2025: €2,528
- Profit (loss) carried forward -€47,639
down €47,639 (-66.2%), from €71,933 to €24,294
- Trade debts -€24,489
down €24,489 (-97.2%), from €25,205 to €716
- Tax, wage and social debts -€6,394
no longer reported in 2025 (was €6,394)
- Gross operating margin -€50,415
down €50,415, from €10,092 to -€40,324
- Other operating charges +€6,094
new in 2025: €6,094
- Taxes -€3,739
down €3,739 (-96.0%), from €3,894 to €155
- Financial charges +€580
up €580, from -€371 to €209
- Depreciation +€456
up €456 (+28.3%), from €1,611 to €2,067
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 | €237,180 | €159,059 | -€78,121 | -32.9% |
| Fixed assets | 21/28 | €26,500 | €24,433 | -€2,067 | -7.8% |
| Tangible fixed assets | 22/27 | €26,250 | €24,183 | -€2,067 | -7.9% |
| Land and buildings | 22 | €21,213 | €20,163 | -€1,050 | -4.9% |
| Furniture and vehicles | 24 | €5,037 | €4,020 | -€1,017 | -20.2% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €210,680 | €134,626 | -€76,055 | -36.1% |
| Amounts receivable within one year | 40/41 | €42,964 | €43,182 | +€217 | +0.5% |
| Trade receivables | 40 | €22,558 | - | -€22,558 | |
| Other amounts receivable | 41 | €20,406 | €43,182 | +€22,776 | +111.6% |
| Current investments | 50/53 | - | €85,426 | +€85,426 | |
| Cash at bank and in hand | 54/58 | €167,716 | €3,490 | -€164,226 | -97.9% |
| Deferred charges and accrued income | 490/1 | - | €2,528 | +€2,528 | |
| Total equity and liabilities | 10/49 | €237,180 | €159,059 | -€78,121 | -32.9% |
| Equity | 10/15 | €205,582 | €157,943 | -€47,639 | -23.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €127,449 | €127,449 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €125,589 | €125,589 | = | 0.0% |
| Profit (loss) carried forward | 14 | €71,933 | €24,294 | -€47,639 | -66.2% |
| Amounts payable | 17/49 | €31,598 | €1,116 | -€30,483 | -96.5% |
| Amounts payable within one year | 42/48 | €31,598 | €1,116 | -€30,483 | -96.5% |
| Financial debts | 43 | - | €400 | +€400 | |
| Credit institutions | 430/8 | - | €400 | +€400 | |
| Trade debts | 44 | €25,205 | €716 | -€24,489 | -97.2% |
| Suppliers | 440/4 | €25,205 | €716 | -€24,489 | -97.2% |
| Taxes, remuneration and social security | 45 | €6,394 | - | -€6,394 | |
| Taxes | 450/3 | €6,394 | - | -€6,394 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,611 | €2,067 | +€456 | +28.3% |
| Other operating charges | 640/8 | - | €6,094 | +€6,094 | |
| Gross operating margin | 9900 | €10,092 | -€40,324 | -€50,415 | |
| Operating profit (loss) | 9901 | €8,481 | -€48,485 | -€56,966 | |
| Financial income | 75/76B | €1,009 | €1,209 | +€200 | +19.8% |
| Recurring financial income | 75 | €1,009 | €1,209 | +€200 | +19.8% |
| Financial charges | 65/66B | -€371 | €209 | +€580 | |
| Recurring financial charges | 65 | -€371 | €209 | +€580 | |
| Profit (loss) for the period before taxes | 9903 | €9,861 | -€47,484 | -€57,345 | |
| Income taxes | 67/77 | €3,894 | €155 | -€3,739 | -96.0% |
| Profit (loss) for the period | 9904 | €5,968 | -€47,639 | -€53,606 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,968 | -€47,639 | -€53,606 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.