Groove Sessions: 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.
Groove Sessions
Largest movements
- Receivables within one year +€24,437
up €24,437 (+198%), from €12,366 to €36,803
- Deferred charges and accrued income +€5,580
new in 2025: €5,580
- Cash +€4,629
up €4,629 (+581%), from €797 to €5,426
mainly Advances received (+€48,683) and Trade debts (+€35,342)
- Advances received +€48,683
new in 2025: €48,683
- Trade debts +€35,342
up €35,342 (+233%), from €15,150 to €50,492
- Other debts -€20,200
down €20,200 (-22.0%), from €91,837 to €71,637
- Profit (loss) carried forward -€19,511
down €19,511 (-8.3%), from -€235,506 to -€255,017
- Tax, wage and social debts -€9,818
down €9,818 (-91.5%), from €10,731 to €914
of which Taxes: -€9,701
- Gross operating margin -€69,323
down €69,323 (-99.0%), from €70,052 to €730
- Staff costs +€2,075
up €2,075 (+20.9%), from €9,914 to €11,989
- Other operating charges +€792
up €792 (+12.8%), from €6,185 to €6,977
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 | €13,163 | €47,809 | +€34,646 | +263% |
| Current assets | 29/58 | €13,163 | €47,809 | +€34,646 | +263% |
| Amounts receivable within one year | 40/41 | €12,366 | €36,803 | +€24,437 | +198% |
| Trade receivables | 40 | €12,366 | €36,803 | +€24,437 | +198% |
| Cash at bank and in hand | 54/58 | €797 | €5,426 | +€4,629 | +581% |
| Deferred charges and accrued income | 490/1 | - | €5,580 | +€5,580 | |
| Total equity and liabilities | 10/49 | €13,163 | €47,809 | +€34,646 | +263% |
| Equity | 10/15 | -€216,906 | -€236,417 | -€19,511 | -9.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€235,506 | -€255,017 | -€19,511 | -8.3% |
| Amounts payable | 17/49 | €230,068 | €284,225 | +€54,157 | +23.5% |
| Amounts payable after more than one year | 17 | €112,000 | €112,000 | = | 0.0% |
| Financial debts | 170/4 | €112,000 | €112,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €117,718 | €171,725 | +€54,007 | +45.9% |
| Trade debts | 44 | €15,150 | €50,492 | +€35,342 | +233% |
| Suppliers | 440/4 | €15,150 | €50,492 | +€35,342 | +233% |
| Advances received on contracts in progress | 46 | - | €48,683 | +€48,683 | |
| Taxes, remuneration and social security | 45 | €10,731 | €914 | -€9,818 | -91.5% |
| Taxes | 450/3 | €10,583 | €882 | -€9,701 | -91.7% |
| Remuneration and social security | 454/9 | €149 | €32 | -€117 | -78.8% |
| Other amounts payable | 47/48 | €91,837 | €71,637 | -€20,200 | -22.0% |
| Accrued charges and deferred income | 492/3 | €350 | €500 | +€150 | +42.9% |
| Remuneration, social security and pensions | 62 | €9,914 | €11,989 | +€2,075 | +20.9% |
| Other operating charges | 640/8 | €6,185 | €6,977 | +€792 | +12.8% |
| Gross operating margin | 9900 | €70,052 | €730 | -€69,323 | -99.0% |
| Operating profit (loss) | 9901 | €53,953 | -€18,236 | -€72,189 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,459 | €1,275 | -€184 | -12.6% |
| Recurring financial charges | 65 | €1,459 | €1,275 | -€184 | -12.6% |
| Profit (loss) for the period before taxes | 9903 | €52,495 | -€19,511 | -€72,005 | |
| Profit (loss) for the period | 9904 | €52,495 | -€19,511 | -€72,005 | |
| Profit (loss) for the period to be appropriated | 9905 | €52,495 | -€19,511 | -€72,005 |
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 31 October 2026 via checked.be.