GROUP I.P.: 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.
GROUP I.P.
Largest movements
- Receivables within one year -€34,026
down €34,026 (-96.0%), from €35,453 to €1,427
of which Trade receivables: -€34,026
- Cash -€25,049
down €25,049 (-92.5%), from €27,073 to €2,024
- Other debts -€57,104
down €57,104 (-63.3%), from €90,259 to €33,155
- Profit (loss) carried forward -€2,303
down €2,303 (-5.0%), from -€46,241 to -€48,544
- Other operating charges -€348
no longer reported in 2025 (was €348)
- Purchases and services +€335
new in 2025: €335
- Gross operating margin -€285
down €285 (-570.0%), from -€50 to -€335
- Financial charges +€20
up €20 (+25.0%), from €80 to €100
- Financial income +€13
new in 2025: €13
From the 2023 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.
Cash bridge derived
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €62,858 | €3,451 | -€59,407 | -94.5% |
| Fixed assets | 21/28 | €332 | - | -€332 | |
| Financial fixed assets | 28 | €332 | - | -€332 | |
| Current assets | 29/58 | €62,526 | €3,451 | -€59,075 | -94.5% |
| Amounts receivable within one year | 40/41 | €35,453 | €1,427 | -€34,026 | -96.0% |
| Trade receivables | 40 | €34,026 | - | -€34,026 | |
| Other amounts receivable | 41 | €1,427 | €1,427 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €27,073 | €2,024 | -€25,049 | -92.5% |
| Total equity and liabilities | 10/49 | €62,858 | €3,451 | -€59,407 | -94.5% |
| Equity | 10/15 | -€27,401 | -€29,704 | -€2,303 | -8.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €248 | €248 | = | 0.0% |
| Non-distributable reserves | 130/1 | €248 | €248 | = | 0.0% |
| Legal reserve | 130 | €248 | €248 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€46,241 | -€48,544 | -€2,303 | -5.0% |
| Amounts payable | 17/49 | €90,259 | €33,155 | -€57,104 | -63.3% |
| Amounts payable within one year | 42/48 | €90,259 | €33,155 | -€57,104 | -63.3% |
| Other amounts payable | 47/48 | €90,259 | €33,155 | -€57,104 | -63.3% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €335 | +€335 | |
| Other operating charges | 640/8 | €348 | - | -€348 | |
| Gross operating margin | 9900 | -€50 | -€335 | -€285 | -570.0% |
| Operating profit (loss) | 9901 | -€398 | -€335 | +€63 | +15.8% |
| Financial income | 75/76B | - | €13 | +€13 | |
| Recurring financial income | 75 | - | €13 | +€13 | |
| Financial charges | 65/66B | €80 | €100 | +€20 | +25.0% |
| Recurring financial charges | 65 | €80 | €100 | +€20 | +25.0% |
| Profit (loss) for the period before taxes | 9903 | -€478 | -€422 | +€56 | +11.7% |
| Income taxes | 67/77 | - | €4 | +€4 | |
| Profit (loss) for the period | 9904 | -€478 | -€426 | +€52 | +10.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€478 | -€426 | +€52 | +10.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2023 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.