GROUSET: 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.
GROUSET
Largest movements
- Cash -€2,032
down €2,032 (-50.6%), from €4,020 to €1,988
mainly Net result for the year (-€2,611)
- Profit (loss) carried forward -€2,611
down €2,611 (-168.2%), from -€1,553 to -€4,164
- Gross operating margin -€626
down €626 (-41.1%), from -€1,523 to -€2,149
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.
Cash bridge derived
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 | €139,020 | €136,988 | -€2,032 | -1.5% |
| Fixed assets | 21/28 | €135,000 | €135,000 | = | 0.0% |
| Financial fixed assets | 28 | €135,000 | €135,000 | = | 0.0% |
| Current assets | 29/58 | €4,020 | €1,988 | -€2,032 | -50.6% |
| Cash at bank and in hand | 54/58 | €4,020 | €1,988 | -€2,032 | -50.6% |
| Total equity and liabilities | 10/49 | €139,020 | €136,988 | -€2,032 | -1.5% |
| Equity | 10/15 | €3,447 | €836 | -€2,611 | -75.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | -€1,553 | -€4,164 | -€2,611 | -168.2% |
| Amounts payable | 17/49 | €135,573 | €136,152 | +€579 | +0.4% |
| Amounts payable after more than one year | 17 | €135,000 | €135,000 | = | 0.0% |
| Financial debts | 170/4 | €135,000 | €135,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €573 | €1,152 | +€579 | +101.1% |
| Trade debts | 44 | €573 | €1,152 | +€579 | +101.1% |
| Suppliers | 440/4 | €573 | €1,152 | +€579 | +101.1% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€1,523 | -€2,149 | -€626 | -41.1% |
| Operating profit (loss) | 9901 | -€1,910 | -€2,549 | -€639 | -33.4% |
| Financial charges | 65/66B | €63 | €63 | -€1 | -1.0% |
| Recurring financial charges | 65 | €63 | €63 | -€1 | -1.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,973 | -€2,611 | -€638 | -32.3% |
| Profit (loss) for the period | 9904 | -€1,973 | -€2,611 | -€638 | -32.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,973 | -€2,611 | -€638 | -32.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.