GROOOT: 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.
What changed
GROOOT
NACE 77.210, Renting and leasing of sports and recreation goods
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€38,053
2024 · -€50,191+€88,244
Equity
€154,091
2024 · €116,038+€38,053
Cash
€4,972
2024 · €5,303-€331
Balance sheet total
€1.1m
2024 · €1.1m+€43,823
Largest movements
Assets
- Tangible fixed assets +€31,503
up €31,503 (+4.3%), from €725,891 to €757,394
Equity and liabilities
- Debts after one year -€71,782
down €71,782 (-13.0%), from €552,661 to €480,879
- Tax, wage and social debts +€39,974
up €39,974 (+75.8%), from €52,719 to €92,693
of which Taxes: +€43,024
- Profit (loss) carried forward +€38,053
up €38,053 (+95.5%), from -€39,863 to -€1,810
- Other debts +€26,667
up €26,667 (+18.9%), from €141,032 to €167,699
Income statement
- Gross operating margin +€120,943
up €120,943 (+30.1%), from €401,268 to €522,211
- Staff costs +€39,787
up €39,787 (+15.3%), from €259,323 to €299,110
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.
Result 2024
-€50,191
Gross operating margin
+€120,943
Staff costs
-€39,787
Depreciation
+€4,180
Other operating charges
+€669
Financial income
+€72
Financial charges
+€2,175
Taxes
-€8
Result 2025
€38,053
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.
From operations
+€248,948
Investment
-€182,964
Financing
-€66,315
Cash 2024
€5,303
From operations (derived)
+€248,948
Net result for the year
+€38,053
Depreciation
+€151,461
Receivables within one year
-€9,244
Deferred charges and accrued income
-€3,407
Trade debts
+€1,744
Tax, wage and social debts
+€39,974
Other debts
+€26,667
Accrued charges and deferred income
+€3,700
Investment (derived)
-€182,964
Investment in fixed assets (net)
-€182,964
Financing
-€66,315
Debts after one year
-€71,782
Current portion of long-term debt
+€5,539
Short-term financial debts
-€72
Cash 2025
€4,972
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,068,846 | €1,112,669 | +€43,823 | +4.1% |
| Fixed assets | 21/28 | €730,891 | €762,394 | +€31,503 | +4.3% |
| Tangible fixed assets | 22/27 | €725,891 | €757,394 | +€31,503 | +4.3% |
| Land and buildings | 22 | €255,272 | €252,464 | -€2,808 | -1.1% |
| Plant, machinery and equipment | 23 | €60,227 | €74,467 | +€14,240 | +23.6% |
| Furniture and vehicles | 24 | €364,485 | €371,029 | +€6,544 | +1.8% |
| Other tangible fixed assets | 26 | €45,907 | €59,434 | +€13,527 | +29.5% |
| Financial fixed assets | 28 | €5,000 | €5,000 | = | 0.0% |
| Current assets | 29/58 | €337,955 | €350,275 | +€12,320 | +3.6% |
| Amounts receivable within one year | 40/41 | €330,301 | €339,545 | +€9,244 | +2.8% |
| Trade receivables | 40 | €329,949 | €339,193 | +€9,244 | +2.8% |
| Other amounts receivable | 41 | €352 | €352 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €5,303 | €4,972 | -€331 | -6.2% |
| Deferred charges and accrued income | 490/1 | €2,351 | €5,758 | +€3,407 | +144.9% |
| Total equity and liabilities | 10/49 | €1,068,846 | €1,112,669 | +€43,823 | +4.1% |
| Equity | 10/15 | €116,038 | €154,091 | +€38,053 | +32.8% |
| Contributions | 10/11 | €120,950 | €120,950 | = | 0.0% |
| Revaluation surpluses | 12 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €22,451 | €22,451 | = | 0.0% |
| Distributable reserves | 133 | €22,451 | €22,451 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€39,863 | -€1,810 | +€38,053 | +95.5% |
| Amounts payable | 17/49 | €952,808 | €958,578 | +€5,770 | +0.6% |
| Amounts payable after more than one year | 17 | €552,661 | €480,879 | -€71,782 | -13.0% |
| Financial debts | 170/4 | €552,661 | €480,879 | -€71,782 | -13.0% |
| Amounts payable within one year | 42/48 | €395,347 | €469,199 | +€73,852 | +18.7% |
| Current portion of amounts payable after more than one year | 42 | €109,213 | €114,752 | +€5,539 | +5.1% |
| Financial debts | 43 | €72 | - | -€72 | |
| Credit institutions | 430/8 | €72 | - | -€72 | |
| Trade debts | 44 | €92,311 | €94,055 | +€1,744 | +1.9% |
| Suppliers | 440/4 | €92,311 | €94,055 | +€1,744 | +1.9% |
| Taxes, remuneration and social security | 45 | €52,719 | €92,693 | +€39,974 | +75.8% |
| Taxes | 450/3 | €15,595 | €58,619 | +€43,024 | +275.9% |
| Remuneration and social security | 454/9 | €37,124 | €34,074 | -€3,050 | -8.2% |
| Other amounts payable | 47/48 | €141,032 | €167,699 | +€26,667 | +18.9% |
| Accrued charges and deferred income | 492/3 | €4,800 | €8,500 | +€3,700 | +77.1% |
| Non-recurring operating income | 76A | - | €12,847 | +€12,847 | |
| Remuneration, social security and pensions | 62 | €259,323 | €299,110 | +€39,787 | +15.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €155,641 | €151,461 | -€4,180 | -2.7% |
| Other operating charges | 640/8 | €6,527 | €5,858 | -€669 | -10.2% |
| Gross operating margin | 9900 | €401,268 | €522,211 | +€120,943 | +30.1% |
| Operating profit (loss) | 9901 | -€20,223 | €65,782 | +€86,005 | |
| Financial income | 75/76B | - | €72 | +€72 | |
| Recurring financial income | 75 | - | €72 | +€72 | |
| Financial charges | 65/66B | €29,833 | €27,658 | -€2,175 | -7.3% |
| Recurring financial charges | 65 | €29,833 | €27,658 | -€2,175 | -7.3% |
| Profit (loss) for the period before taxes | 9903 | -€50,056 | €38,196 | +€88,252 | |
| Income taxes | 67/77 | €135 | €143 | +€8 | +5.9% |
| Profit (loss) for the period | 9904 | -€50,191 | €38,053 | +€88,244 | |
| Profit (loss) for the period to be appropriated | 9905 | -€50,191 | €38,053 | +€88,244 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.