THE GROOMER: 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.
THE GROOMER
Largest movements
- Cash +€68,468
up €68,468 (+42.4%), from €161,473 to €229,941
mainly Net result for the year (+€75,218) and Trade debts (+€28,564)
- Tangible fixed assets -€32,645
down €32,645 (-45.2%), from €72,162 to €39,518
of which Furniture and vehicles: -€24,471
- Deferred charges and accrued income +€12,375
new in 2025: €12,375
- Trade debts +€28,564
up €28,564 (+812%), from €3,516 to €32,080
- Other debts +€24,581
up €24,581 (+50.0%), from €49,210 to €73,791
- Tax, wage and social debts +€10,542
up €10,542 (+21.8%), from €48,456 to €58,998
of which Taxes: +€8,759
- Debts after one year -€8,270
no longer reported in 2025 (was €8,270)
- Current portion of long-term debt -€7,970
no longer reported in 2025 (was €7,970)
- Gross operating margin +€76,085
up €76,085 (+56.0%), from €135,752 to €211,837
- Staff costs +€64,272
up €64,272 (+378%), from €16,988 to €81,260
- Taxes +€6,152
up €6,152 (+26.6%), from €23,111 to €29,263
- Financial charges +€2,699
up €2,699 (+290%), from €929 to €3,628
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 | €238,810 | €285,630 | +€46,820 | +19.6% |
| Fixed assets | 21/28 | €72,162 | €39,518 | -€32,645 | -45.2% |
| Tangible fixed assets | 22/27 | €72,162 | €39,518 | -€32,645 | -45.2% |
| Plant, machinery and equipment | 23 | €43,071 | €34,898 | -€8,173 | -19.0% |
| Furniture and vehicles | 24 | €29,091 | €4,620 | -€24,471 | -84.1% |
| Current assets | 29/58 | €166,648 | €246,113 | +€79,464 | +47.7% |
| Stocks and contracts in progress | 3 | €4,833 | €3,797 | -€1,036 | -21.4% |
| Stocks | 30/36 | €4,833 | €3,797 | -€1,036 | -21.4% |
| Amounts receivable within one year | 40/41 | €342 | - | -€342 | |
| Other amounts receivable | 41 | €342 | - | -€342 | |
| Cash at bank and in hand | 54/58 | €161,473 | €229,941 | +€68,468 | +42.4% |
| Deferred charges and accrued income | 490/1 | - | €12,375 | +€12,375 | |
| Total equity and liabilities | 10/49 | €238,810 | €285,630 | +€46,820 | +19.6% |
| Equity | 10/15 | €121,388 | €120,761 | -€626 | -0.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €119,388 | €118,761 | -€626 | -0.5% |
| Distributable reserves | 133 | €119,388 | €118,761 | -€626 | -0.5% |
| Amounts payable | 17/49 | €117,423 | €164,869 | +€47,446 | +40.4% |
| Amounts payable after more than one year | 17 | €8,270 | - | -€8,270 | |
| Financial debts | 170/4 | €8,270 | - | -€8,270 | |
| Amounts payable within one year | 42/48 | €109,152 | €164,869 | +€55,717 | +51.0% |
| Current portion of amounts payable after more than one year | 42 | €7,970 | - | -€7,970 | |
| Trade debts | 44 | €3,516 | €32,080 | +€28,564 | +812% |
| Suppliers | 440/4 | €3,516 | €32,080 | +€28,564 | +812% |
| Taxes, remuneration and social security | 45 | €48,456 | €58,998 | +€10,542 | +21.8% |
| Taxes | 450/3 | €44,217 | €52,976 | +€8,759 | +19.8% |
| Remuneration and social security | 454/9 | €4,239 | €6,021 | +€1,783 | +42.1% |
| Other amounts payable | 47/48 | €49,210 | €73,791 | +€24,581 | +50.0% |
| Remuneration, social security and pensions | 62 | €16,988 | €81,260 | +€64,272 | +378% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,684 | €21,614 | -€1,070 | -4.7% |
| Other operating charges | 640/8 | €596 | €854 | +€257 | +43.1% |
| Gross operating margin | 9900 | €135,752 | €211,837 | +€76,085 | +56.0% |
| Operating profit (loss) | 9901 | €95,484 | €108,109 | +€12,625 | +13.2% |
| Financial charges | 65/66B | €929 | €3,628 | +€2,699 | +290% |
| Recurring financial charges | 65 | €929 | €3,628 | +€2,699 | +290% |
| Profit (loss) for the period before taxes | 9903 | €94,555 | €104,481 | +€9,926 | +10.5% |
| Income taxes | 67/77 | €23,111 | €29,263 | +€6,152 | +26.6% |
| Profit (loss) for the period | 9904 | €71,444 | €75,218 | +€3,774 | +5.3% |
| Profit (loss) for the period to be appropriated | 9905 | €71,444 | €75,218 | +€3,774 | +5.3% |
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 28 October 2026 via checked.be.