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GROW IT: 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.

What changed

GROW IT

BE 0873.136.293
NACE 70.200, Business and other management consultancy
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€47,082
2024 · €63,961-€16,879
Equity
€332,673
2024 · €343,090-€10,418
Cash
€19,511
2024 · €68,964-€49,453
Balance sheet total
€596,227
2024 · €732,201-€135,975

Largest movements

2024 to 2025
Assets
  • Current investments -€66,865

    down €66,865 (-17.6%), from €379,633 to €312,768

  • Cash -€49,453

    down €49,453 (-71.7%), from €68,964 to €19,511

    mainly Accrued charges and deferred income (-€182,526) and Contributions, distributions and other (-€57,500)

  • Tangible fixed assets -€11,382

    down €11,382 (-4.5%), from €252,189 to €240,808

    of which Furniture and vehicles: -€6,995

Equity and liabilities
  • Accrued charges and deferred income -€182,526

    down €182,526 (-51.6%), from €354,005 to €171,479

  • Other debts +€61,331

    up €61,331 (+607.4%), from €10,098 to €71,428

  • Tax, wage and social debts -€15,381

    down €15,381 (-70.5%), from €21,822 to €6,441

  • Reserves -€10,500

    down €10,500 (-4.2%), from €247,360 to €236,860

    of which Non-distributable reserves: -€10,500

  • Current portion of long-term debt +€7,714

    new in 2025: €7,714

Income statement
  • Other operating charges +€15,260

    up €15,260 (+446.7%), from €3,416 to €18,676

  • Gross operating margin +€14,674

    up €14,674 (+14.7%), from €99,768 to €114,442

  • Financial income -€8,423

    down €8,423 (-57.7%), from €14,590 to €6,167

  • Depreciation +€4,326

    up €4,326 (+22.0%), from €19,693 to €24,018

  • Taxes +€3,849

    up €3,849 (+14.5%), from €26,518 to €30,367

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €63,961
Gross operating margin +€14,674
Depreciation -€4,326
Other operating charges -€15,260
Financial income -€8,423
Financial charges +€305
Taxes -€3,849
Result 2025 €47,082

Cash bridge derived

cash 2024 to 2025

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.

From operations -€56,539
Investment +€55,178
Financing -€48,092
Cash 2024 €68,964
Net result for the year +€47,082
Depreciation +€24,018
Receivables within one year +€2,200
Deferred charges and accrued income +€5,126
Trade debts +€1,612
Tax, wage and social debts -€15,381
Other debts +€61,331
Accrued charges and deferred income -€182,526
Investment in fixed assets (net) -€11,687
Current investments +€66,865
Debts after one year +€1,323
Current portion of long-term debt +€7,714
Short-term financial debts +€371
Contributions, distributions and other -€57,500
Cash 2025 €19,511
Every line side by side 48 lines
Line Code 2024 2025 Change %
Total assets 20/58 €732,201 €596,227 -€135,975 -18.6%
Fixed assets 21/28 €275,599 €263,268 -€12,331 -4.5%
Intangible fixed assets 21 €23,360 €22,461 -€899 -3.9%
Tangible fixed assets 22/27 €252,189 €240,808 -€11,382 -4.5%
Land and buildings 22 €179,194 €174,027 -€5,167 -2.9%
Plant, machinery and equipment 23 €54,043 €54,823 +€780 +1.4%
Furniture and vehicles 24 €18,952 €11,957 -€6,995 -36.9%
Financial fixed assets 28 €50 - -€50
Current assets 29/58 €456,602 €332,958 -€123,644 -27.1%
Amounts receivable within one year 40/41 €2,525 €325 -€2,200 -87.1%
Trade receivables 40 €1,625 €325 -€1,300 -80.0%
Other amounts receivable 41 €900 - -€900
Current investments 50/53 €379,633 €312,768 -€66,865 -17.6%
Cash at bank and in hand 54/58 €68,964 €19,511 -€49,453 -71.7%
Deferred charges and accrued income 490/1 €5,480 €355 -€5,126 -93.5%
Total equity and liabilities 10/49 €732,201 €596,227 -€135,975 -18.6%
Equity 10/15 €343,090 €332,673 -€10,418 -3.0%
Contributions 10/11 €6,200 €6,200 = 0.0%
Reserves 13 €247,360 €236,860 -€10,500 -4.2%
Non-distributable reserves 130/1 €245,500 €235,000 -€10,500 -4.3%
Own shares acquired 1312 €245,500 €235,000 -€10,500 -4.3%
Distributable reserves 133 €1,860 €1,860 = 0.0%
Profit (loss) carried forward 14 €89,530 €89,613 +€82 +0.1%
Amounts payable 17/49 €389,111 €263,554 -€125,557 -32.3%
Amounts payable after more than one year 17 - €1,323 +€1,323
Financial debts 170/4 - €1,323 +€1,323
Amounts payable within one year 42/48 €35,106 €90,752 +€55,646 +158.5%
Current portion of amounts payable after more than one year 42 - €7,714 +€7,714
Financial debts 43 €871 €1,243 +€371 +42.6%
Credit institutions 430/8 €871 €1,243 +€371 +42.6%
Trade debts 44 €2,315 €3,927 +€1,612 +69.6%
Suppliers 440/4 €2,315 €3,927 +€1,612 +69.6%
Taxes, remuneration and social security 45 €21,822 €6,441 -€15,381 -70.5%
Taxes 450/3 €21,822 €6,441 -€15,381 -70.5%
Other amounts payable 47/48 €10,098 €71,428 +€61,331 +607.4%
Accrued charges and deferred income 492/3 €354,005 €171,479 -€182,526 -51.6%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €19,693 €24,018 +€4,326 +22.0%
Other operating charges 640/8 €3,416 €18,676 +€15,260 +446.7%
Gross operating margin 9900 €99,768 €114,442 +€14,674 +14.7%
Operating profit (loss) 9901 €76,659 €71,748 -€4,911 -6.4%
Financial income 75/76B €14,590 €6,167 -€8,423 -57.7%
Recurring financial income 75 €14,590 €6,167 -€8,423 -57.7%
Financial charges 65/66B €770 €465 -€305 -39.6%
Recurring financial charges 65 €770 €465 -€305 -39.6%
Profit (loss) for the period before taxes 9903 €90,479 €77,450 -€13,029 -14.4%
Income taxes 67/77 €26,518 €30,367 +€3,849 +14.5%
Profit (loss) for the period 9904 €63,961 €47,082 -€16,879 -26.4%
Profit (loss) for the period to be appropriated 9905 €63,961 €47,082 -€16,879 -26.4%

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 30 September 2026 via checked.be.