GROUPEMENT COMPTABLE INDEPENDANT: 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.
GROUPEMENT COMPTABLE INDEPENDANT
Largest movements
- Cash -€3,987
down €3,987 (-21.2%), from €18,774 to €14,788
mainly Receivables within one year (-€3,381) and Trade debts (-€609)
- Receivables within one year +€3,381
up €3,381 (+8.9%), from €37,993 to €41,374
of which Trade receivables: +€4,970
- Trade debts -€609
down €609 (-1.6%), from €39,019 to €38,410
- Other operating charges +€970
up €970 (+365%), from €266 to €1,236
- Gross operating margin +€962
up €962 (+263%), from €366 to €1,329
- Taxes -€30
no longer reported in 2025 (was €30)
- Financial charges -€13
down €13 (-13.0%), from €103 to €90
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 | €56,767 | €56,161 | -€606 | -1.1% |
| Current assets | 29/58 | €56,767 | €56,161 | -€606 | -1.1% |
| Amounts receivable within one year | 40/41 | €37,993 | €41,374 | +€3,381 | +8.9% |
| Trade receivables | 40 | €35,515 | €40,485 | +€4,970 | +14.0% |
| Other amounts receivable | 41 | €2,478 | €888 | -€1,589 | -64.1% |
| Cash at bank and in hand | 54/58 | €18,774 | €14,788 | -€3,987 | -21.2% |
| Total equity and liabilities | 10/49 | €56,767 | €56,161 | -€606 | -1.1% |
| Equity | 10/15 | €7,748 | €7,751 | +€3 | 0.0% |
| Contributions | 10/11 | €6,510 | €6,510 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,238 | €1,241 | +€3 | +0.3% |
| Amounts payable | 17/49 | €49,019 | €48,410 | -€609 | -1.2% |
| Amounts payable within one year | 42/48 | €49,019 | €48,410 | -€609 | -1.2% |
| Trade debts | 44 | €39,019 | €38,410 | -€609 | -1.6% |
| Suppliers | 440/4 | €39,019 | €38,410 | -€609 | -1.6% |
| Advances received on contracts in progress | 46 | €10,000 | €10,000 | = | 0.0% |
| Other operating charges | 640/8 | €266 | €1,236 | +€970 | +365% |
| Gross operating margin | 9900 | €366 | €1,329 | +€962 | +263% |
| Operating profit (loss) | 9901 | €100 | €93 | -€7 | -7.2% |
| Financial charges | 65/66B | €103 | €90 | -€13 | -13.0% |
| Recurring financial charges | 65 | €103 | €90 | -€13 | -13.0% |
| Profit (loss) for the period before taxes | 9903 | -€3 | €3 | +€6 | |
| Income taxes | 67/77 | €30 | - | -€30 | |
| Profit (loss) for the period | 9904 | -€33 | €3 | +€36 | |
| Profit (loss) for the period to be appropriated | 9905 | -€33 | €3 | +€36 |
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 21 October 2026 via checked.be.