GROOT: 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.
GROOT
Largest movements
- Cash +€22,468
up €22,468 (+66.9%), from €33,587 to €56,055
mainly Net result for the year (+€41,311) and Depreciation (+€4,727)
- Tangible fixed assets +€7,990
up €7,990 (+27.1%), from €29,451 to €37,441
- Receivables within one year +€7,465
new in 2025: €7,465
- Reserves +€41,311
up €41,311 (+90.7%), from €45,550 to €86,861
- Other debts -€2,949
no longer reported in 2025 (was €2,949)
- Tax, wage and social debts -€2,377
down €2,377 (-26.1%), from €9,102 to €6,726
- Trade debts +€1,051
up €1,051 (+79.3%), from €1,324 to €2,375
- Gross operating margin -€4,116
down €4,116 (-6.8%), from €60,965 to €56,849
- Depreciation +€1,704
up €1,704 (+56.4%), from €3,022 to €4,727
- Taxes -€1,364
down €1,364 (-11.7%), from €11,660 to €10,297
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 | €63,925 | €100,962 | +€37,036 | +57.9% |
| Fixed assets | 21/28 | €29,451 | €37,441 | +€7,990 | +27.1% |
| Tangible fixed assets | 22/27 | €29,451 | €37,441 | +€7,990 | +27.1% |
| Land and buildings | 22 | €29,451 | €32,199 | +€2,748 | +9.3% |
| Furniture and vehicles | 24 | - | €2,471 | +€2,471 | |
| Other tangible fixed assets | 26 | - | €2,772 | +€2,772 | |
| Current assets | 29/58 | €34,474 | €63,520 | +€29,046 | +84.3% |
| Amounts receivable within one year | 40/41 | - | €7,465 | +€7,465 | |
| Other amounts receivable | 41 | - | €7,465 | +€7,465 | |
| Cash at bank and in hand | 54/58 | €33,587 | €56,055 | +€22,468 | +66.9% |
| Deferred charges and accrued income | 490/1 | €887 | - | -€887 | |
| Total equity and liabilities | 10/49 | €63,925 | €100,962 | +€37,036 | +57.9% |
| Equity | 10/15 | €50,550 | €91,861 | +€41,311 | +81.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €45,550 | €86,861 | +€41,311 | +90.7% |
| Distributable reserves | 133 | €45,550 | €86,861 | +€41,311 | +90.7% |
| Amounts payable | 17/49 | €13,376 | €9,101 | -€4,275 | -32.0% |
| Amounts payable within one year | 42/48 | €13,376 | €9,101 | -€4,275 | -32.0% |
| Trade debts | 44 | €1,324 | €2,375 | +€1,051 | +79.3% |
| Suppliers | 440/4 | €1,324 | €2,375 | +€1,051 | +79.3% |
| Taxes, remuneration and social security | 45 | €9,102 | €6,726 | -€2,377 | -26.1% |
| Taxes | 450/3 | €9,102 | €6,726 | -€2,377 | -26.1% |
| Other amounts payable | 47/48 | €2,949 | - | -€2,949 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,022 | €4,727 | +€1,704 | +56.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €705 | €453 | -€252 | -35.8% |
| Gross operating margin | 9900 | €60,965 | €56,849 | -€4,116 | -6.8% |
| Operating profit (loss) | 9901 | €57,237 | €51,670 | -€5,568 | -9.7% |
| Financial income | 75/76B | €48 | - | -€48 | |
| Recurring financial income | 75 | €48 | - | -€48 | |
| Financial charges | 65/66B | €76 | €62 | -€14 | -18.9% |
| Recurring financial charges | 65 | €76 | €62 | -€14 | -18.9% |
| Profit (loss) for the period before taxes | 9903 | €57,210 | €51,608 | -€5,602 | -9.8% |
| Income taxes | 67/77 | €11,660 | €10,297 | -€1,364 | -11.7% |
| Profit (loss) for the period | 9904 | €45,550 | €41,311 | -€4,238 | -9.3% |
| Profit (loss) for the period to be appropriated | 9905 | €45,550 | €41,311 | -€4,238 | -9.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.