GROUMONT: 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.
GROUMONT
Largest movements
- Cash -€5,862
down €5,862 (-9.7%), from €60,590 to €54,727
mainly Net result for the year (-€6,475)
- Profit (loss) carried forward -€6,475
down €6,475 (-12.2%), from €53,226 to €46,750
- Gross operating margin -€2,578
down €2,578 (-55.2%), from -€4,671 to -€7,248
- Financial income +€92
up €92 (+10.6%), from €862 to €954
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 | €61,286 | €54,853 | -€6,432 | -10.5% |
| Current assets | 29/58 | €61,286 | €54,853 | -€6,432 | -10.5% |
| Amounts receivable within one year | 40/41 | €696 | €126 | -€570 | -81.9% |
| Other amounts receivable | 41 | €696 | €126 | -€570 | -81.9% |
| Cash at bank and in hand | 54/58 | €60,590 | €54,727 | -€5,862 | -9.7% |
| Total equity and liabilities | 10/49 | €61,286 | €54,853 | -€6,432 | -10.5% |
| Equity | 10/15 | €61,286 | €54,810 | -€6,475 | -10.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €53,226 | €46,750 | -€6,475 | -12.2% |
| Amounts payable | 17/49 | - | €43 | +€43 | |
| Amounts payable within one year | 42/48 | - | €43 | +€43 | |
| Trade debts | 44 | - | €43 | +€43 | |
| Suppliers | 440/4 | - | €43 | +€43 | |
| Other operating charges | 640/8 | €192 | €209 | +€17 | +8.7% |
| Gross operating margin | 9900 | -€4,671 | -€7,248 | -€2,578 | -55.2% |
| Operating profit (loss) | 9901 | -€4,863 | -€7,457 | -€2,594 | -53.3% |
| Financial income | 75/76B | €862 | €954 | +€92 | +10.6% |
| Recurring financial income | 75 | €862 | €954 | +€92 | +10.6% |
| Profit (loss) for the period before taxes | 9903 | -€4,001 | -€6,503 | -€2,503 | -62.6% |
| Income taxes | 67/77 | - | -€28 | -€28 | |
| Profit (loss) for the period | 9904 | -€4,001 | -€6,475 | -€2,475 | -61.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,001 | -€6,475 | -€2,475 | -61.9% |
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 23 October 2026 via checked.be.