GROSEMANS DANNY: what changed
What changed
GROSEMANS DANNY
NACE 43.310, Plastering work
filed annual accounts (NBB)
Net result for the year
€22,365
2024 · -€14,633+€36,997
Equity
€308,142
2024 · €285,778+€22,365
Cash
€339
2024 · €1,081-€742
Balance sheet total
€386,182
2024 · €370,513+€15,669
Largest movements
Assets
- Receivables within one year +€18,397
up €18,397 (+5.1%), from €363,399 to €381,796
of which Other amounts receivable: +€16,413
Equity and liabilities
- Reserves +€22,365
up €22,365 (+8.0%), from €279,578 to €301,942
of which Distributable reserves: +€22,365
- Debts after one year -€7,500
down €7,500 (-35.8%), from €20,944 to €13,444
Income statement
- Write-downs -€41,729
no longer reported in 2025 (was €41,729)
- Taxes +€3,131
new in 2025: €3,131
- Financial income -€2,997
down €2,997 (-20.2%), from €14,822 to €11,825
of which Financial income: -€3,044
- Staff costs -€1,279
no longer reported in 2025 (was €1,279)
- Other operating charges -€615
down €615 (-89.5%), from €687 to €72
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€14,633
Gross operating margin
-€168
Staff costs
+€1,279
Depreciation
-€42
Write-downs
+€41,729
Other operating charges
+€615
Financial income
-€2,997
Financial charges
-€288
Taxes
-€3,131
Result 2025
€22,365
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€6,532
Investment
€0
Financing
-€7,273
Cash 2024
€1,081
From operations (derived)
+€6,532
Net result for the year
+€22,365
Depreciation
+€1,710
Receivables within one year
-€18,397
Deferred charges and accrued income
+€276
Trade debts
-€2,553
Tax, wage and social debts
+€3,131
Financing
-€7,273
Debts after one year
-€7,500
Short-term financial debts
+€227
Cash 2025
€339
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €370,513 | €386,182 | +€15,669 | +4.2% |
| Fixed assets | 21/28 | €5,757 | €4,047 | -€1,710 | -29.7% |
| Tangible fixed assets | 22/27 | €2,602 | €892 | -€1,710 | -65.7% |
| Land and buildings | 22 | €298 | €0 | -€298 | -100% |
| Plant, machinery and equipment | 23 | €2,189 | €834 | -€1,355 | -61.9% |
| Furniture and vehicles | 24 | €115 | €58 | -€58 | -50.0% |
| Financial fixed assets | 28 | €3,155 | €3,155 | = | 0.0% |
| Current assets | 29/58 | €364,756 | €382,135 | +€17,380 | +4.8% |
| Amounts receivable within one year | 40/41 | €363,399 | €381,796 | +€18,397 | +5.1% |
| Trade receivables | 40 | €108,413 | €110,397 | +€1,984 | +1.8% |
| Other amounts receivable | 41 | €254,986 | €271,399 | +€16,413 | +6.4% |
| Cash at bank and in hand | 54/58 | €1,081 | €339 | -€742 | -68.6% |
| Deferred charges and accrued income | 490/1 | €276 | - | -€276 | |
| Total equity and liabilities | 10/49 | €370,513 | €386,182 | +€15,669 | +4.2% |
| Equity | 10/15 | €285,778 | €308,142 | +€22,365 | +7.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €279,578 | €301,942 | +€22,365 | +8.0% |
| Tax-exempt reserves | 132 | €5,091 | €5,091 | = | 0.0% |
| Distributable reserves | 133 | €274,487 | €296,851 | +€22,365 | +8.1% |
| Amounts payable | 17/49 | €84,735 | €78,040 | -€6,695 | -7.9% |
| Amounts payable after more than one year | 17 | €20,944 | €13,444 | -€7,500 | -35.8% |
| Other amounts payable | 178/9 | €20,944 | €13,444 | -€7,500 | -35.8% |
| Amounts payable within one year | 42/48 | €63,791 | €64,596 | +€805 | +1.3% |
| Financial debts | 43 | €19,759 | €19,986 | +€227 | +1.1% |
| Credit institutions | 430/8 | €19,759 | €19,986 | +€227 | +1.1% |
| Trade debts | 44 | €12,952 | €10,399 | -€2,553 | -19.7% |
| Suppliers | 440/4 | €12,952 | €10,399 | -€2,553 | -19.7% |
| Taxes, remuneration and social security | 45 | €31,080 | €34,212 | +€3,131 | +10.1% |
| Taxes | 450/3 | €30,956 | €34,087 | +€3,131 | +10.1% |
| Remuneration and social security | 454/9 | €124 | €124 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €1,279 | - | -€1,279 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,669 | €1,710 | +€42 | +2.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €41,729 | - | -€41,729 | |
| Other operating charges | 640/8 | €687 | €72 | -€615 | -89.5% |
| Gross operating margin | 9900 | €18,687 | €18,519 | -€168 | -0.9% |
| Operating profit (loss) | 9901 | -€26,677 | €16,736 | +€43,413 | |
| Financial income | 75/76B | €14,822 | €11,825 | -€2,997 | -20.2% |
| Recurring financial income | 75 | €14,822 | €11,777 | -€3,044 | -20.5% |
| Non-recurring financial income | 76B | - | €48 | +€48 | |
| Financial charges | 65/66B | €2,777 | €3,065 | +€288 | +10.4% |
| Recurring financial charges | 65 | €2,777 | €3,065 | +€288 | +10.4% |
| Profit (loss) for the period before taxes | 9903 | -€14,633 | €25,496 | +€40,129 | |
| Income taxes | 67/77 | - | €3,131 | +€3,131 | |
| Profit (loss) for the period | 9904 | -€14,633 | €22,365 | +€36,997 | |
| Profit (loss) for the period to be appropriated | 9905 | -€14,633 | €22,365 | +€36,997 |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.