B-GREEN PROJECTS: 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 PROJECTS
Largest movements
- Receivables within one year +€7,029
up €7,029 (+368.0%), from €1,910 to €8,939
of which Trade receivables: +€6,498
- Deferred charges and accrued income -€2,540
down €2,540 (-21.1%), from €12,043 to €9,503
- Cash +€1,441
up €1,441 (+90.5%), from €1,592 to €3,033
mainly Trade debts (+€6,926) and Net result for the year (+€3,779)
- Tangible fixed assets -€244
down €244 (-13.7%), from €1,786 to €1,542
- Trade debts +€6,926
up €6,926 (+262.8%), from €2,635 to €9,561
- Other debts -€6,100
down €6,100 (-43.1%), from €14,142 to €8,042
- Profit (loss) carried forward +€3,779
up €3,779 (+85.0%), from -€4,446 to -€667
- Tax, wage and social debts +€1,081
new in 2025: €1,081
- Gross operating margin +€9,048
up €9,048, from -€3,799 to €5,249
- Other operating charges +€427
new in 2025: €427
- Depreciation +€337
up €337 (+105.3%), from €320 to €657
- Taxes +€101
up €101 (+2525.0%), from €4 to €105
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 | €17,331 | €23,017 | +€5,686 | +32.8% |
| Fixed assets | 21/28 | €1,786 | €1,542 | -€244 | -13.7% |
| Tangible fixed assets | 22/27 | €1,786 | €1,542 | -€244 | -13.7% |
| Plant, machinery and equipment | 23 | €1,786 | €1,542 | -€244 | -13.7% |
| Current assets | 29/58 | €15,545 | €21,475 | +€5,930 | +38.1% |
| Amounts receivable within one year | 40/41 | €1,910 | €8,939 | +€7,029 | +368.0% |
| Trade receivables | 40 | - | €6,498 | +€6,498 | |
| Other amounts receivable | 41 | €1,910 | €2,441 | +€531 | +27.8% |
| Cash at bank and in hand | 54/58 | €1,592 | €3,033 | +€1,441 | +90.5% |
| Deferred charges and accrued income | 490/1 | €12,043 | €9,503 | -€2,540 | -21.1% |
| Total equity and liabilities | 10/49 | €17,331 | €23,017 | +€5,686 | +32.8% |
| Equity | 10/15 | €554 | €4,333 | +€3,779 | +682.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,446 | -€667 | +€3,779 | +85.0% |
| Amounts payable | 17/49 | €16,777 | €18,684 | +€1,907 | +11.4% |
| Amounts payable within one year | 42/48 | €16,777 | €18,684 | +€1,907 | +11.4% |
| Trade debts | 44 | €2,635 | €9,561 | +€6,926 | +262.8% |
| Suppliers | 440/4 | €2,635 | €9,561 | +€6,926 | +262.8% |
| Taxes, remuneration and social security | 45 | - | €1,081 | +€1,081 | |
| Taxes | 450/3 | - | €1,081 | +€1,081 | |
| Other amounts payable | 47/48 | €14,142 | €8,042 | -€6,100 | -43.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €320 | €657 | +€337 | +105.3% |
| Other operating charges | 640/8 | - | €427 | +€427 | |
| Gross operating margin | 9900 | -€3,799 | €5,249 | +€9,048 | |
| Operating profit (loss) | 9901 | -€4,119 | €4,165 | +€8,284 | |
| Financial income | 75/76B | €14 | €4 | -€10 | -71.4% |
| Recurring financial income | 75 | €14 | €4 | -€10 | -71.4% |
| Financial charges | 65/66B | €337 | €285 | -€52 | -15.4% |
| Recurring financial charges | 65 | €337 | €285 | -€52 | -15.4% |
| Profit (loss) for the period before taxes | 9903 | -€4,442 | €3,884 | +€8,326 | |
| Income taxes | 67/77 | €4 | €105 | +€101 | +2525.0% |
| Profit (loss) for the period | 9904 | -€4,446 | €3,779 | +€8,225 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,446 | €3,779 | +€8,225 |
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.