Groom Consulting: 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.
Groom Consulting
Largest movements
- Cash +€29,678
up €29,678 (+773%), from €3,838 to €33,516
mainly Net result for the year (+€33,552) and Trade debts (+€7,326)
- Receivables within one year +€16,218
up €16,218 (+3,886%), from €417 to €16,636
of which Trade receivables: +€15,920
- Tangible fixed assets +€916
new in 2025: €916
- Profit (loss) carried forward +€33,552
up €33,552, from -€12,169 to €21,383
- Trade debts +€7,326
up €7,326 (+11,951%), from €61 to €7,387
- Tax, wage and social debts +€3,485
up €3,485 (+162%), from €2,145 to €5,630
of which Taxes: +€4,985
- Other debts +€2,884
up €2,884 (+32.8%), from €8,783 to €11,668
- Accrued charges and deferred income -€600
down €600 (-100%), from €600 to €0
- Gross operating margin +€64,237
up €64,237, from -€12,042 to €52,195
- Other operating charges +€12,796
new in 2025: €12,796
- Taxes +€5,630
new in 2025: €5,630
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 | €4,420 | €51,068 | +€46,647 | +1,055% |
| Fixed assets | 21/28 | - | €916 | +€916 | |
| Tangible fixed assets | 22/27 | - | €916 | +€916 | |
| Furniture and vehicles | 24 | - | €916 | +€916 | |
| Current assets | 29/58 | €4,420 | €50,151 | +€45,731 | +1,035% |
| Amounts receivable within one year | 40/41 | €417 | €16,636 | +€16,218 | +3,886% |
| Trade receivables | 40 | €29 | €15,949 | +€15,920 | +55,860% |
| Other amounts receivable | 41 | €389 | €687 | +€298 | +76.7% |
| Cash at bank and in hand | 54/58 | €3,838 | €33,516 | +€29,678 | +773% |
| Deferred charges and accrued income | 490/1 | €165 | €0 | -€165 | -100% |
| Total equity and liabilities | 10/49 | €4,420 | €51,068 | +€46,647 | +1,055% |
| Equity | 10/15 | -€7,169 | €26,383 | +€33,552 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Contributions outside capital | 11 | €5,000 | - | -€5,000 | |
| Other | 1109/19 | €5,000 | - | -€5,000 | |
| Profit (loss) carried forward | 14 | -€12,169 | €21,383 | +€33,552 | |
| Amounts payable | 17/49 | €11,590 | €24,685 | +€13,095 | +113% |
| Amounts payable within one year | 42/48 | €10,990 | €24,685 | +€13,695 | +125% |
| Trade debts | 44 | €61 | €7,387 | +€7,326 | +11,951% |
| Suppliers | 440/4 | €61 | €7,387 | +€7,326 | +11,951% |
| Taxes, remuneration and social security | 45 | €2,145 | €5,630 | +€3,485 | +162% |
| Taxes | 450/3 | €645 | €5,630 | +€4,985 | +773% |
| Remuneration and social security | 454/9 | €1,500 | €0 | -€1,500 | -100% |
| Other amounts payable | 47/48 | €8,783 | €11,668 | +€2,884 | +32.8% |
| Accrued charges and deferred income | 492/3 | €600 | €0 | -€600 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €51 | +€51 | |
| Other operating charges | 640/8 | - | €12,796 | +€12,796 | |
| Gross operating margin | 9900 | -€12,042 | €52,195 | +€64,237 | |
| Operating profit (loss) | 9901 | -€12,042 | €39,348 | +€51,390 | |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €127 | €169 | +€41 | +32.4% |
| Recurring financial charges | 65 | €127 | €169 | +€41 | +32.4% |
| Profit (loss) for the period before taxes | 9903 | -€12,169 | €39,182 | +€51,352 | |
| Income taxes | 67/77 | - | €5,630 | +€5,630 | |
| Profit (loss) for the period | 9904 | -€12,169 | €33,552 | +€45,722 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,169 | €33,552 | +€45,722 |
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 21 October 2026 via checked.be.