GROVER EN GROVER: 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.
GROVER EN GROVER
Largest movements
- Cash -€4,830
down €4,830 (-52.2%), from €9,254 to €4,424
mainly Net result for the year (-€3,754) and Stocks and contracts (-€2,220)
- Stocks and contracts +€2,220
up €2,220 (+15.9%), from €13,936 to €16,156
- Reserves -€3,754
down €3,754 (-60.4%), from €6,217 to €2,463
of which Distributable reserves: -€3,754
- Other debts +€1,000
new in 2025: €1,000
- Gross operating margin -€8,142
down €8,142, from €5,058 to -€3,084
- Other operating charges -€766
down €766 (-59.6%), from €1,286 to €520
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 | €26,791 | €24,287 | -€2,503 | -9.3% |
| Fixed assets | 21/28 | €3,600 | €3,600 | = | 0.0% |
| Financial fixed assets | 28 | €3,600 | €3,600 | = | 0.0% |
| Current assets | 29/58 | €23,191 | €20,687 | -€2,503 | -10.8% |
| Stocks and contracts in progress | 3 | €13,936 | €16,156 | +€2,220 | +15.9% |
| Stocks | 30/36 | €13,936 | €16,156 | +€2,220 | +15.9% |
| Cash at bank and in hand | 54/58 | €9,254 | €4,424 | -€4,830 | -52.2% |
| Deferred charges and accrued income | 490/1 | - | €107 | +€107 | |
| Total equity and liabilities | 10/49 | €26,791 | €24,287 | -€2,503 | -9.3% |
| Equity | 10/15 | €24,817 | €21,063 | -€3,754 | -15.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €6,217 | €2,463 | -€3,754 | -60.4% |
| Non-distributable reserves | 130/1 | €15 | €15 | = | 0.0% |
| Reserves not available under the articles | 1311 | €15 | €15 | = | 0.0% |
| Distributable reserves | 133 | €6,202 | €2,448 | -€3,754 | -60.5% |
| Amounts payable | 17/49 | €1,974 | €3,225 | +€1,251 | +63.4% |
| Amounts payable within one year | 42/48 | €1,974 | €3,225 | +€1,251 | +63.4% |
| Trade debts | 44 | €406 | €520 | +€114 | +28.1% |
| Suppliers | 440/4 | €406 | €520 | +€114 | +28.1% |
| Taxes, remuneration and social security | 45 | €1,568 | €1,705 | +€137 | +8.7% |
| Taxes | 450/3 | €1,568 | €1,705 | +€137 | +8.7% |
| Other amounts payable | 47/48 | - | €1,000 | +€1,000 | |
| Other operating charges | 640/8 | €1,286 | €520 | -€766 | -59.6% |
| Gross operating margin | 9900 | €5,058 | -€3,084 | -€8,142 | |
| Operating profit (loss) | 9901 | €3,772 | -€3,604 | -€7,376 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €150 | €150 | +€0 | +0.3% |
| Recurring financial charges | 65 | €150 | €150 | +€0 | +0.3% |
| Profit (loss) for the period before taxes | 9903 | €3,622 | -€3,754 | -€7,376 | |
| Profit (loss) for the period | 9904 | €3,622 | -€3,754 | -€7,376 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,622 | -€3,754 | -€7,376 |
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 31 October 2026 via checked.be.