B-Green Design: 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.
B-Green Design
Largest movements
- Receivables within one year +€47,794
up €47,794 (+34.6%), from €138,215 to €186,008
of which Trade receivables: +€45,168
- Tangible fixed assets -€27,621
down €27,621 (-10.5%), from €264,259 to €236,639
of which Leasing and similar rights: -€18,478
- Stocks and contracts +€6,816
new in 2025: €6,816
- Profit (loss) carried forward +€39,997
up €39,997 (+748.5%), from €5,343 to €45,341
- Debts after one year -€28,435
down €28,435 (-14.9%), from €191,457 to €163,022
- Accrued charges and deferred income +€20,763
new in 2025: €20,763
- Short-term financial debts -€5,148
down €5,148 (-51.0%), from €10,098 to €4,949
of which Credit institutions: -€5,148
- Gross operating margin +€94,624
up €94,624 (+160.1%), from €59,094 to €153,717
- Taxes +€15,135
up €15,135 (+581.8%), from €2,601 to €17,737
- Other operating charges +€12,801
up €12,801 (+247.7%), from €5,168 to €17,968
- Financial income -€8,697
down €8,697 (-97.5%), from €8,924 to €228
- Financial charges -€6,041
down €6,041 (-31.4%), from €19,216 to €13,175
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 | €420,824 | €451,988 | +€31,165 | +7.4% |
| Fixed assets | 21/28 | €264,259 | €236,639 | -€27,621 | -10.5% |
| Tangible fixed assets | 22/27 | €264,259 | €236,639 | -€27,621 | -10.5% |
| Land and buildings | 22 | €190,000 | €178,000 | -€12,000 | -6.3% |
| Plant, machinery and equipment | 23 | €5,281 | €6,897 | +€1,616 | +30.6% |
| Furniture and vehicles | 24 | €78 | €1,319 | +€1,241 | +1586.4% |
| Leasing and similar rights | 25 | €68,900 | €50,422 | -€18,478 | -26.8% |
| Current assets | 29/58 | €156,564 | €215,350 | +€58,785 | +37.5% |
| Stocks and contracts in progress | 3 | - | €6,816 | +€6,816 | |
| Stocks | 30/36 | - | €6,816 | +€6,816 | |
| Amounts receivable within one year | 40/41 | €138,215 | €186,008 | +€47,794 | +34.6% |
| Trade receivables | 40 | €112,292 | €157,460 | +€45,168 | +40.2% |
| Other amounts receivable | 41 | €25,922 | €28,548 | +€2,625 | +10.1% |
| Cash at bank and in hand | 54/58 | €10,050 | €13,746 | +€3,697 | +36.8% |
| Deferred charges and accrued income | 490/1 | €8,300 | €8,780 | +€479 | +5.8% |
| Total equity and liabilities | 10/49 | €420,824 | €451,988 | +€31,165 | +7.4% |
| Equity | 10/15 | €101,265 | €141,262 | +€39,997 | +39.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €75,921 | €75,921 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €75,921 | €75,921 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,343 | €45,341 | +€39,997 | +748.5% |
| Amounts payable | 17/49 | €319,559 | €310,726 | -€8,833 | -2.8% |
| Amounts payable after more than one year | 17 | €191,457 | €163,022 | -€28,435 | -14.9% |
| Financial debts | 170/4 | €191,457 | €163,022 | -€28,435 | -14.9% |
| Amounts payable within one year | 42/48 | €128,102 | €126,942 | -€1,161 | -0.9% |
| Current portion of amounts payable after more than one year | 42 | €26,617 | €28,435 | +€1,818 | +6.8% |
| Financial debts | 43 | €10,098 | €4,949 | -€5,148 | -51.0% |
| Credit institutions | 430/8 | €10,098 | €4,949 | -€5,148 | -51.0% |
| Other loans | 439 | €0 | - | = | |
| Trade debts | 44 | €49,888 | €48,662 | -€1,226 | -2.5% |
| Suppliers | 440/4 | €49,888 | €48,662 | -€1,226 | -2.5% |
| Taxes, remuneration and social security | 45 | €11,000 | €14,396 | +€3,396 | +30.9% |
| Taxes | 450/3 | €0 | €14,396 | +€14,396 | |
| Remuneration and social security | 454/9 | €11,000 | €0 | -€11,000 | -100.0% |
| Other amounts payable | 47/48 | €30,500 | €30,500 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €20,763 | +€20,763 | |
| Non-recurring operating income | 76A | - | €250 | +€250 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,776 | €35,068 | -€708 | -2.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€1,046 | €0 | +€1,046 | |
| Other operating charges | 640/8 | €5,168 | €17,968 | +€12,801 | +247.7% |
| Non-recurring operating charges | 66A | €960 | €0 | -€960 | -100.0% |
| Gross operating margin | 9900 | €59,094 | €153,717 | +€94,624 | +160.1% |
| Operating profit (loss) | 9901 | €18,236 | €100,681 | +€82,445 | +452.1% |
| Financial income | 75/76B | €8,924 | €228 | -€8,697 | -97.5% |
| Recurring financial income | 75 | €8,924 | €228 | -€8,697 | -97.5% |
| Financial charges | 65/66B | €19,216 | €13,175 | -€6,041 | -31.4% |
| Recurring financial charges | 65 | €19,216 | €13,175 | -€6,041 | -31.4% |
| Profit (loss) for the period before taxes | 9903 | €7,945 | €87,734 | +€79,789 | +1004.3% |
| Income taxes | 67/77 | €2,601 | €17,737 | +€15,135 | +581.8% |
| Profit (loss) for the period | 9904 | €5,343 | €69,997 | +€64,654 | +1210.0% |
| Profit (loss) for the period to be appropriated | 9905 | €5,343 | €69,997 | +€64,654 | +1210.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.