Gronden de Winter: 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.
Gronden de Winter
Largest movements
- Receivables within one year +€19,203
up €19,203 (+58.6%), from €32,797 to €52,000
of which Other amounts receivable: +€19,203
- Cash -€14,880
down €14,880 (-12.1%), from €122,820 to €107,939
mainly Other debts (-€30,975) and Receivables within one year (-€19,203)
- Reserves +€32,773
up €32,773 (+16.0%), from €205,067 to €237,840
- Other debts -€30,975
down €30,975 (-91.6%), from €33,812 to €2,837
- Gross operating margin -€170,339
down €170,339 (-77.6%), from €219,441 to €49,102
- Taxes -€57,184
down €57,184 (-82.8%), from €69,062 to €11,877
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 | €750,963 | €755,285 | +€4,323 | +0.6% |
| Fixed assets | 21/28 | €595,346 | €595,346 | = | 0.0% |
| Tangible fixed assets | 22/27 | €595,346 | €595,346 | = | 0.0% |
| Land and buildings | 22 | €595,346 | €595,346 | = | 0.0% |
| Current assets | 29/58 | €155,617 | €159,939 | +€4,323 | +2.8% |
| Amounts receivable within one year | 40/41 | €32,797 | €52,000 | +€19,203 | +58.6% |
| Trade receivables | 40 | €12,000 | €12,000 | = | 0.0% |
| Other amounts receivable | 41 | €20,797 | €40,000 | +€19,203 | +92.3% |
| Cash at bank and in hand | 54/58 | €122,820 | €107,939 | -€14,880 | -12.1% |
| Total equity and liabilities | 10/49 | €750,963 | €755,285 | +€4,323 | +0.6% |
| Equity | 10/15 | €688,736 | €721,509 | +€32,773 | +4.8% |
| Contributions | 10/11 | €483,668 | €483,668 | = | 0.0% |
| Reserves | 13 | €205,067 | €237,840 | +€32,773 | +16.0% |
| Distributable reserves | 133 | €205,067 | €237,840 | +€32,773 | +16.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €62,227 | €33,776 | -€28,450 | -45.7% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Other amounts payable | 178/9 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €62,227 | €33,776 | -€28,450 | -45.7% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €28,415 | €30,939 | +€2,524 | +8.9% |
| Taxes | 450/3 | €28,415 | €30,939 | +€2,524 | +8.9% |
| Other amounts payable | 47/48 | €33,812 | €2,837 | -€30,975 | -91.6% |
| Non-recurring operating income | 76A | €204,006 | €0 | -€204,006 | -100% |
| Other operating charges | 640/8 | €4,206 | €4,228 | +€22 | +0.5% |
| Gross operating margin | 9900 | €219,441 | €49,102 | -€170,339 | -77.6% |
| Operating profit (loss) | 9901 | €215,235 | €44,874 | -€170,361 | -79.2% |
| Financial charges | 65/66B | €288 | €224 | -€64 | -22.3% |
| Recurring financial charges | 65 | €288 | €224 | -€64 | -22.3% |
| Profit (loss) for the period before taxes | 9903 | €214,947 | €44,650 | -€170,297 | -79.2% |
| Income taxes | 67/77 | €69,062 | €11,877 | -€57,184 | -82.8% |
| Profit (loss) for the period | 9904 | €145,886 | €32,773 | -€113,113 | -77.5% |
| Profit (loss) for the period to be appropriated | 9905 | €145,886 | €32,773 | -€113,113 | -77.5% |
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 22 October 2026 via checked.be.