GROPA: 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.
GROPA
Largest movements
- Receivables within one year +€22,143
up €22,143 (+27.3%), from €81,155 to €103,299
of which Trade receivables: +€29,270
- Stocks and contracts +€3,000
new in 2024: €3,000
- Cash +€1,555
up €1,555 (+549.1%), from €283 to €1,838
mainly Net result for the year (+€17,532) and Tax, wage and social debts (+€5,374)
- Profit (loss) carried forward +€17,532
up €17,532 (+77.0%), from €22,772 to €40,304
- Tax, wage and social debts +€5,374
up €5,374 (+48.3%), from €11,115 to €16,490
- Trade debts +€3,792
up €3,792 (+43.3%), from €8,748 to €12,540
- Gross operating margin +€2,317
up €2,317 (+6.9%), from €33,376 to €35,692
- Other operating charges +€1,557
up €1,557 (+20.0%), from €7,793 to €9,350
- Financial charges -€648
down €648 (-22.2%), from €2,925 to €2,277
- Taxes +€399
up €399 (+6.5%), from €6,159 to €6,558
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €81,439 | €108,137 | +€26,698 | +32.8% |
| Current assets | 29/58 | €81,439 | €108,137 | +€26,698 | +32.8% |
| Stocks and contracts in progress | 3 | - | €3,000 | +€3,000 | |
| Stocks | 30/36 | - | €3,000 | +€3,000 | |
| Amounts receivable within one year | 40/41 | €81,155 | €103,299 | +€22,143 | +27.3% |
| Trade receivables | 40 | - | €29,270 | +€29,270 | |
| Other amounts receivable | 41 | €81,155 | €74,028 | -€7,127 | -8.8% |
| Cash at bank and in hand | 54/58 | €283 | €1,838 | +€1,555 | +549.1% |
| Total equity and liabilities | 10/49 | €81,439 | €108,137 | +€26,698 | +32.8% |
| Equity | 10/15 | €61,575 | €79,107 | +€17,532 | +28.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €20,203 | €20,203 | = | 0.0% |
| Distributable reserves | 133 | €20,203 | €20,203 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,772 | €40,304 | +€17,532 | +77.0% |
| Amounts payable | 17/49 | €19,864 | €29,030 | +€9,166 | +46.1% |
| Amounts payable within one year | 42/48 | €19,864 | €29,030 | +€9,166 | +46.1% |
| Trade debts | 44 | €8,748 | €12,540 | +€3,792 | +43.3% |
| Suppliers | 440/4 | €8,748 | €12,540 | +€3,792 | +43.3% |
| Taxes, remuneration and social security | 45 | €11,115 | €16,490 | +€5,374 | +48.3% |
| Taxes | 450/3 | €11,115 | €16,490 | +€5,374 | +48.3% |
| Other operating charges | 640/8 | €7,793 | €9,350 | +€1,557 | +20.0% |
| Gross operating margin | 9900 | €33,376 | €35,692 | +€2,317 | +6.9% |
| Operating profit (loss) | 9901 | €25,583 | €26,343 | +€760 | +3.0% |
| Financial income | 75/76B | €37 | €24 | -€12 | -33.8% |
| Recurring financial income | 75 | €37 | €24 | -€12 | -33.8% |
| Financial charges | 65/66B | €2,925 | €2,277 | -€648 | -22.2% |
| Recurring financial charges | 65 | €2,925 | €2,277 | -€648 | -22.2% |
| Profit (loss) for the period before taxes | 9903 | €22,695 | €24,090 | +€1,395 | +6.1% |
| Income taxes | 67/77 | €6,159 | €6,558 | +€399 | +6.5% |
| Profit (loss) for the period | 9904 | €16,536 | €17,532 | +€996 | +6.0% |
| Profit (loss) for the period to be appropriated | 9905 | €16,536 | €17,532 | +€996 | +6.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.