B GREENFIELDS: 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 GREENFIELDS
Largest movements
- Cash -€91,996
down €91,996 (-14.1%), from €653,942 to €561,946
mainly Contributions, distributions and other (-€92,016) and Receivables within one year (-€38,769)
- Receivables within one year +€38,769
up €38,769 (+465.2%), from €8,333 to €47,103
of which Other amounts receivable: +€38,526
- Tangible fixed assets +€6,835
up €6,835 (+143.0%), from €4,781 to €11,616
of which Other tangible fixed assets: +€7,151
- Other debts -€18,468
down €18,468 (-91.7%), from €20,134 to €1,666
- Tax, wage and social debts -€14,264
down €14,264 (-40.6%), from €35,099 to €20,835
- Reserves -€10,148
down €10,148 (-1.7%), from €592,562 to €582,414
- Gross operating margin -€98,263
down €98,263 (-43.9%), from €223,785 to €125,522
- Taxes -€18,858
down €18,858 (-35.7%), from €52,830 to €33,972
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 | €668,149 | €624,424 | -€43,725 | -6.5% |
| Fixed assets | 21/28 | €4,781 | €11,616 | +€6,835 | +143.0% |
| Tangible fixed assets | 22/27 | €4,781 | €11,616 | +€6,835 | +143.0% |
| Furniture and vehicles | 24 | €340 | €23 | -€317 | -93.1% |
| Other tangible fixed assets | 26 | €4,441 | €11,592 | +€7,151 | +161.0% |
| Current assets | 29/58 | €663,368 | €612,808 | -€50,559 | -7.6% |
| Amounts receivable within one year | 40/41 | €8,333 | €47,103 | +€38,769 | +465.2% |
| Trade receivables | 40 | - | €244 | +€244 | |
| Other amounts receivable | 41 | €8,333 | €46,859 | +€38,526 | +462.3% |
| Cash at bank and in hand | 54/58 | €653,942 | €561,946 | -€91,996 | -14.1% |
| Deferred charges and accrued income | 490/1 | €1,093 | €3,760 | +€2,667 | +244.1% |
| Total equity and liabilities | 10/49 | €668,149 | €624,424 | -€43,725 | -6.5% |
| Equity | 10/15 | €611,112 | €600,964 | -€10,148 | -1.7% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €592,562 | €582,414 | -€10,148 | -1.7% |
| Distributable reserves | 133 | €592,562 | €582,414 | -€10,148 | -1.7% |
| Amounts payable | 17/49 | €57,037 | €23,460 | -€33,577 | -58.9% |
| Amounts payable within one year | 42/48 | €56,056 | €23,460 | -€32,596 | -58.1% |
| Trade debts | 44 | €823 | €959 | +€136 | +16.5% |
| Suppliers | 440/4 | €823 | €959 | +€136 | +16.5% |
| Taxes, remuneration and social security | 45 | €35,099 | €20,835 | -€14,264 | -40.6% |
| Taxes | 450/3 | €35,099 | €20,835 | -€14,264 | -40.6% |
| Other amounts payable | 47/48 | €20,134 | €1,666 | -€18,468 | -91.7% |
| Accrued charges and deferred income | 492/3 | €981 | - | -€981 | |
| Non-recurring operating income | 76A | €50,000 | - | -€50,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,452 | €1,665 | +€213 | +14.7% |
| Other operating charges | 640/8 | €2,328 | €2,384 | +€56 | +2.4% |
| Gross operating margin | 9900 | €223,785 | €125,522 | -€98,263 | -43.9% |
| Operating profit (loss) | 9901 | €220,005 | €121,473 | -€98,532 | -44.8% |
| Financial income | 75/76B | - | €1,464 | +€1,464 | |
| Recurring financial income | 75 | - | €1,464 | +€1,464 | |
| Financial charges | 65/66B | €7,781 | €7,097 | -€684 | -8.8% |
| Recurring financial charges | 65 | €7,781 | €7,097 | -€684 | -8.8% |
| Profit (loss) for the period before taxes | 9903 | €212,224 | €115,840 | -€96,384 | -45.4% |
| Income taxes | 67/77 | €52,830 | €33,972 | -€18,858 | -35.7% |
| Profit (loss) for the period | 9904 | €159,394 | €81,868 | -€77,526 | -48.6% |
| Profit (loss) for the period to be appropriated | 9905 | €159,394 | €81,868 | -€77,526 | -48.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.