Groovy Consult: 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.
Groovy Consult
Largest movements
- Receivables within one year +€2,931
up €2,931 (+20.3%), from €14,458 to €17,389
of which Other amounts receivable: +€5,132
- Tangible fixed assets -€1,163
down €1,163 (-43.3%), from €2,683 to €1,520
- Other debts -€5,501
down €5,501 (-87.3%), from €6,301 to €800
- Profit (loss) carried forward +€3,607
up €3,607 (+109%), from €3,315 to €6,922
- Trade debts +€2,714
up €2,714 (+171%), from €1,584 to €4,298
- Tax, wage and social debts +€889
new in 2025: €889
- Gross operating margin +€9,941
up €9,941, from -€3,199 to €6,742
- Other operating charges +€2,141
up €2,141 (+781%), from €274 to €2,415
- Taxes -€1,047
down €1,047, from €524 to -€523
- Depreciation +€567
up €567 (+95.1%), from €596 to €1,163
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 | €17,200 | €18,909 | +€1,709 | +9.9% |
| Fixed assets | 21/28 | €2,683 | €1,520 | -€1,163 | -43.3% |
| Tangible fixed assets | 22/27 | €2,683 | €1,520 | -€1,163 | -43.3% |
| Plant, machinery and equipment | 23 | €2,683 | €1,520 | -€1,163 | -43.3% |
| Current assets | 29/58 | €14,517 | €17,389 | +€2,872 | +19.8% |
| Amounts receivable within one year | 40/41 | €14,458 | €17,389 | +€2,931 | +20.3% |
| Trade receivables | 40 | €8,712 | €6,511 | -€2,201 | -25.3% |
| Other amounts receivable | 41 | €5,746 | €10,878 | +€5,132 | +89.3% |
| Cash at bank and in hand | 54/58 | €59 | - | -€59 | |
| Total equity and liabilities | 10/49 | €17,200 | €18,909 | +€1,709 | +9.9% |
| Equity | 10/15 | €9,315 | €12,922 | +€3,607 | +38.7% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,315 | €6,922 | +€3,607 | +109% |
| Amounts payable | 17/49 | €7,885 | €5,987 | -€1,898 | -24.1% |
| Amounts payable within one year | 42/48 | €7,885 | €5,987 | -€1,898 | -24.1% |
| Trade debts | 44 | €1,584 | €4,298 | +€2,714 | +171% |
| Suppliers | 440/4 | €1,584 | €4,298 | +€2,714 | +171% |
| Taxes, remuneration and social security | 45 | - | €889 | +€889 | |
| Taxes | 450/3 | - | €889 | +€889 | |
| Other amounts payable | 47/48 | €6,301 | €800 | -€5,501 | -87.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €596 | €1,163 | +€567 | +95.1% |
| Other operating charges | 640/8 | €274 | €2,415 | +€2,141 | +781% |
| Gross operating margin | 9900 | -€3,199 | €6,742 | +€9,941 | |
| Operating profit (loss) | 9901 | -€4,069 | €3,164 | +€7,233 | |
| Financial income | 75/76B | - | €64 | +€64 | |
| Recurring financial income | 75 | - | €64 | +€64 | |
| Financial charges | 65/66B | €118 | €144 | +€26 | +22.0% |
| Recurring financial charges | 65 | €118 | €144 | +€26 | +22.0% |
| Profit (loss) for the period before taxes | 9903 | -€4,187 | €3,084 | +€7,271 | |
| Income taxes | 67/77 | €524 | -€523 | -€1,047 | |
| Profit (loss) for the period | 9904 | -€4,711 | €3,607 | +€8,318 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,711 | €3,607 | +€8,318 |
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 26 October 2026 via checked.be.