GROUKS: 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.
GROUKS
Largest movements
- Cash -€12,367
down €12,367 (-74.7%), from €16,555 to €4,188
mainly Debts after one year (-€12,470) and Trade debts (-€4,670)
- Intangible fixed assets -€5,000
down €5,000 (-11.2%), from €44,562 to €39,562
- Debts after one year -€12,470
down €12,470 (-38.1%), from €32,690 to €20,220
- Trade debts -€4,670
down €4,670 (-16.7%), from €27,925 to €23,255
- Profit (loss) carried forward +€4,605
up €4,605 (+42.8%), from €10,753 to €15,359
- Tax, wage and social debts -€4,366
down €4,366 (-76.6%), from €5,701 to €1,335
- Gross operating margin +€17,802
up €17,802, from -€4,127 to €13,675
- Taxes +€1,343
up €1,343 (+138,457%), from €1 to €1,344
- Other operating charges +€200
new in 2025: €200
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 | €99,538 | €82,638 | -€16,899 | -17.0% |
| Fixed assets | 21/28 | €44,602 | €39,602 | -€5,000 | -11.2% |
| Intangible fixed assets | 21 | €44,562 | €39,562 | -€5,000 | -11.2% |
| Financial fixed assets | 28 | €40 | €40 | = | 0.0% |
| Current assets | 29/58 | €54,936 | €43,037 | -€11,899 | -21.7% |
| Amounts receivable within one year | 40/41 | €38,381 | €38,849 | +€468 | +1.2% |
| Trade receivables | 40 | €35,588 | €35,872 | +€284 | +0.8% |
| Other amounts receivable | 41 | €2,794 | €2,977 | +€184 | +6.6% |
| Cash at bank and in hand | 54/58 | €16,555 | €4,188 | -€12,367 | -74.7% |
| Total equity and liabilities | 10/49 | €99,538 | €82,638 | -€16,899 | -17.0% |
| Equity | 10/15 | €20,753 | €25,359 | +€4,605 | +22.2% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,753 | €15,359 | +€4,605 | +42.8% |
| Amounts payable | 17/49 | €78,784 | €57,280 | -€21,504 | -27.3% |
| Amounts payable after more than one year | 17 | €32,690 | €20,220 | -€12,470 | -38.1% |
| Financial debts | 170/4 | €32,690 | €20,220 | -€12,470 | -38.1% |
| Amounts payable within one year | 42/48 | €45,345 | €37,060 | -€8,285 | -18.3% |
| Current portion of amounts payable after more than one year | 42 | €11,719 | €12,470 | +€751 | +6.4% |
| Trade debts | 44 | €27,925 | €23,255 | -€4,670 | -16.7% |
| Suppliers | 440/4 | €27,925 | €23,255 | -€4,670 | -16.7% |
| Taxes, remuneration and social security | 45 | €5,701 | €1,335 | -€4,366 | -76.6% |
| Taxes | 450/3 | €5,701 | €1,335 | -€4,366 | -76.6% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €750 | - | -€750 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,000 | €5,000 | = | 0.0% |
| Other operating charges | 640/8 | - | €200 | +€200 | |
| Gross operating margin | 9900 | -€4,127 | €13,675 | +€17,802 | |
| Operating profit (loss) | 9901 | -€9,127 | €8,475 | +€17,602 | |
| Financial income | 75/76B | €3 | €35 | +€31 | +941% |
| Recurring financial income | 75 | €3 | €35 | +€31 | +941% |
| Financial charges | 65/66B | €2,530 | €2,561 | +€31 | +1.2% |
| Recurring financial charges | 65 | €2,530 | €2,561 | +€31 | +1.2% |
| Profit (loss) for the period before taxes | 9903 | -€11,653 | €5,949 | +€17,602 | |
| Income taxes | 67/77 | €1 | €1,344 | +€1,343 | +138,457% |
| Profit (loss) for the period | 9904 | -€11,654 | €4,605 | +€16,259 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,654 | €4,605 | +€16,259 |
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 24 October 2026 via checked.be.