B & J GREEN: what changed
B & J GREEN
Largest movements
- Cash +€20,007
up €20,007 (+1,812%), from €1,104 to €21,111
mainly Depreciation (+€15,364) and Receivables within one year (+€8,086)
- Tangible fixed assets -€14,745
down €14,745 (-34.0%), from €43,319 to €28,574
of which Furniture and vehicles: -€10,299
- Receivables within one year -€8,086
down €8,086 (-92.8%), from €8,717 to €631
of which Trade receivables: -€6,630
- Debts after one year -€5,179
down €5,179 (-68.9%), from €7,519 to €2,340
- Tax, wage and social debts +€3,601
up €3,601 (+1,895%), from €190 to €3,791
- Current portion of long-term debt -€3,096
down €3,096 (-37.4%), from €8,275 to €5,179
- Profit (loss) carried forward +€1,087
up €1,087 (+7.2%), from €15,036 to €16,123
- Trade debts +€778
up €778 (+9.7%), from €8,049 to €8,827
- Gross operating margin +€9,703
up €9,703 (+108%), from €8,946 to €18,649
- Purchases and services -€6,071
down €6,071 (-8.1%), from €75,033 to €68,962
- Turnover +€4,677
up €4,677 (+5.8%), from €81,214 to €85,891
- Depreciation -€2,018
down €2,018 (-11.6%), from €17,382 to €15,364
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €55,572 | €52,167 | -€3,405 | -6.1% |
| Fixed assets | 21/28 | €43,456 | €28,574 | -€14,882 | -34.2% |
| Intangible fixed assets | 21 | €137 | - | -€137 | |
| Tangible fixed assets | 22/27 | €43,319 | €28,574 | -€14,745 | -34.0% |
| Plant, machinery and equipment | 23 | €17,474 | €13,640 | -€3,834 | -21.9% |
| Furniture and vehicles | 24 | €21,945 | €11,646 | -€10,299 | -46.9% |
| Other tangible fixed assets | 26 | €3,900 | €3,288 | -€612 | -15.7% |
| Current assets | 29/58 | €12,116 | €23,593 | +€11,477 | +94.7% |
| Stocks and contracts in progress | 3 | €2,295 | €1,851 | -€444 | -19.3% |
| Stocks | 30/36 | €2,295 | €1,851 | -€444 | -19.3% |
| Amounts receivable within one year | 40/41 | €8,717 | €631 | -€8,086 | -92.8% |
| Trade receivables | 40 | €6,975 | €345 | -€6,630 | -95.1% |
| Other amounts receivable | 41 | €1,742 | €286 | -€1,456 | -83.6% |
| Cash at bank and in hand | 54/58 | €1,104 | €21,111 | +€20,007 | +1,812% |
| Total equity and liabilities | 10/49 | €55,572 | €52,167 | -€3,405 | -6.1% |
| Equity | 10/15 | €21,461 | €22,548 | +€1,087 | +5.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €225 | €225 | = | 0.0% |
| Distributable reserves | 133 | €225 | €225 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,036 | €16,123 | +€1,087 | +7.2% |
| Amounts payable | 17/49 | €34,111 | €29,619 | -€4,492 | -13.2% |
| Amounts payable after more than one year | 17 | €7,519 | €2,340 | -€5,179 | -68.9% |
| Financial debts | 170/4 | €7,519 | €2,340 | -€5,179 | -68.9% |
| Amounts payable within one year | 42/48 | €25,392 | €26,079 | +€687 | +2.7% |
| Current portion of amounts payable after more than one year | 42 | €8,275 | €5,179 | -€3,096 | -37.4% |
| Trade debts | 44 | €8,049 | €8,827 | +€778 | +9.7% |
| Suppliers | 440/4 | €8,049 | €8,827 | +€778 | +9.7% |
| Taxes, remuneration and social security | 45 | €190 | €3,791 | +€3,601 | +1,895% |
| Taxes | 450/3 | €190 | €3,791 | +€3,601 | +1,895% |
| Other amounts payable | 47/48 | €8,878 | €8,282 | -€596 | -6.7% |
| Accrued charges and deferred income | 492/3 | €1,200 | €1,200 | = | 0.0% |
| Turnover | 70 | €81,214 | €85,891 | +€4,677 | +5.8% |
| Non-recurring operating income | 76A | €2,765 | €1,720 | -€1,045 | -37.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €75,033 | €68,962 | -€6,071 | -8.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,382 | €15,364 | -€2,018 | -11.6% |
| Other operating charges | 640/8 | €1,405 | €1,065 | -€340 | -24.2% |
| Gross operating margin | 9900 | €8,946 | €18,649 | +€9,703 | +108% |
| Operating profit (loss) | 9901 | -€9,841 | €2,220 | +€12,061 | |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €524 | €997 | +€473 | +90.3% |
| Recurring financial charges | 65 | €524 | €872 | +€348 | +66.4% |
| Non-recurring financial charges | 66B | - | €125 | +€125 | |
| Profit (loss) for the period before taxes | 9903 | -€10,365 | €1,225 | +€11,590 | |
| Income taxes | 67/77 | €189 | €138 | -€51 | -27.0% |
| Profit (loss) for the period | 9904 | -€10,554 | €1,087 | +€11,641 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,554 | €1,087 | +€11,641 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.