GROUCHIMMO: 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.
GROUCHIMMO
Largest movements
- Tangible fixed assets -€68,172
down €68,172 (-5.6%), from €1.2m to €1.2m
of which Land and buildings: -€67,575
- Cash +€23,722
up €23,722 (+106.1%), from €22,352 to €46,074
mainly Depreciation (+€97,128) and Net result for the year (+€29,554)
- Debts after one year -€75,790
down €75,790 (-39.8%), from €190,654 to €114,864
- Profit (loss) carried forward +€29,554
up €29,554 (+58.0%), from -€50,919 to -€21,365
- Gross operating margin +€27,196
up €27,196 (+19.6%), from €138,456 to €165,652
- Other operating charges +€12,537
up €12,537 (+55.1%), from €22,769 to €35,306
From the 31-08-2024 result to the 31-08-2025 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.
Cash bridge derived
Derived from the 31-08-2024 and 31-08-2025 balance sheets and the 31-08-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-08-2024 | 31-08-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,247,557 | €1,211,013 | -€36,544 | -2.9% |
| Fixed assets | 21/28 | €1,219,532 | €1,151,360 | -€68,172 | -5.6% |
| Tangible fixed assets | 22/27 | €1,219,417 | €1,151,245 | -€68,172 | -5.6% |
| Land and buildings | 22 | €1,217,716 | €1,150,142 | -€67,575 | -5.5% |
| Furniture and vehicles | 24 | €1,701 | €1,103 | -€597 | -35.1% |
| Financial fixed assets | 28 | €115 | €115 | = | 0.0% |
| Current assets | 29/58 | €28,025 | €59,653 | +€31,628 | +112.9% |
| Stocks and contracts in progress | 3 | - | €9,655 | +€9,655 | |
| Stocks | 30/36 | - | €9,655 | +€9,655 | |
| Amounts receivable within one year | 40/41 | €365 | €46 | -€319 | -87.3% |
| Other amounts receivable | 41 | €365 | €46 | -€319 | -87.3% |
| Cash at bank and in hand | 54/58 | €22,352 | €46,074 | +€23,722 | +106.1% |
| Deferred charges and accrued income | 490/1 | €5,308 | €3,877 | -€1,431 | -27.0% |
| Total equity and liabilities | 10/49 | €1,247,557 | €1,211,013 | -€36,544 | -2.9% |
| Equity | 10/15 | €980,427 | €1,009,981 | +€29,554 | +3.0% |
| Contributions | 10/11 | €875,000 | €875,000 | = | 0.0% |
| Reserves | 13 | €156,346 | €156,346 | = | 0.0% |
| Non-distributable reserves | 130/1 | €34,978 | €34,978 | = | 0.0% |
| Reserves not available under the articles | 1311 | €34,978 | €34,978 | = | 0.0% |
| Distributable reserves | 133 | €121,368 | €121,368 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€50,919 | -€21,365 | +€29,554 | +58.0% |
| Amounts payable | 17/49 | €267,130 | €201,032 | -€66,098 | -24.7% |
| Amounts payable after more than one year | 17 | €190,654 | €114,864 | -€75,790 | -39.8% |
| Financial debts | 170/4 | €190,654 | €114,864 | -€75,790 | -39.8% |
| Amounts payable within one year | 42/48 | €74,796 | €85,808 | +€11,012 | +14.7% |
| Current portion of amounts payable after more than one year | 42 | €63,542 | €75,790 | +€12,248 | +19.3% |
| Trade debts | 44 | €1,239 | €1,443 | +€205 | +16.5% |
| Suppliers | 440/4 | €1,239 | €1,443 | +€205 | +16.5% |
| Other amounts payable | 47/48 | €10,015 | €8,574 | -€1,441 | -14.4% |
| Accrued charges and deferred income | 492/3 | €1,680 | €360 | -€1,320 | -78.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €95,617 | €97,128 | +€1,511 | +1.6% |
| Other operating charges | 640/8 | €22,769 | €35,306 | +€12,537 | +55.1% |
| Gross operating margin | 9900 | €138,456 | €165,652 | +€27,196 | +19.6% |
| Operating profit (loss) | 9901 | €20,071 | €33,217 | +€13,147 | +65.5% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €4,947 | €3,664 | -€1,283 | -25.9% |
| Recurring financial charges | 65 | €4,947 | €3,664 | -€1,283 | -25.9% |
| Profit (loss) for the period before taxes | 9903 | €15,124 | €29,554 | +€14,430 | +95.4% |
| Income taxes | 67/77 | €0 | - | -€0 | |
| Profit (loss) for the period | 9904 | €15,124 | €29,554 | +€14,430 | +95.4% |
| Profit (loss) for the period to be appropriated | 9905 | €15,124 | €29,554 | +€14,430 | +95.4% |
Source: filed annual accounts (NBB), financial years ended 31 August 2024 and 31 August 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.