BILLY GREEN: 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.
BILLY GREEN
Largest movements
- Receivables within one year +€15,795
up €15,795 (+549.1%), from €2,876 to €18,671
of which Trade receivables: +€15,713
- Tangible fixed assets +€14,359
up €14,359 (+109.2%), from €13,152 to €27,511
of which Furniture and vehicles: +€12,377
- Cash +€602
up €602 (+24.8%), from €2,431 to €3,033
mainly Other debts (+€17,944) and Trade debts (+€15,273)
- Other debts +€17,944
up €17,944 (+365.7%), from €4,907 to €22,850
- Trade debts +€15,273
up €15,273 (+4885.7%), from €313 to €15,585
- Profit (loss) carried forward -€2,348
down €2,348 (-28.9%), from €8,115 to €5,767
- Gross operating margin -€9,574
down €9,574 (-73.8%), from €12,981 to €3,407
- Taxes -€2,975
down €2,975 (-87.1%), from €3,417 to €442
- Depreciation +€2,378
up €2,378 (+164.2%), from €1,449 to €3,827
- Other operating charges +€1,469
new in 2025: €1,469
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 | €18,549 | €49,768 | +€31,218 | +168.3% |
| Fixed assets | 21/28 | €13,242 | €27,581 | +€14,339 | +108.3% |
| Intangible fixed assets | 21 | €90 | €70 | -€20 | -22.2% |
| Tangible fixed assets | 22/27 | €13,152 | €27,511 | +€14,359 | +109.2% |
| Plant, machinery and equipment | 23 | - | €1,981 | +€1,981 | |
| Furniture and vehicles | 24 | €13,152 | €25,530 | +€12,377 | +94.1% |
| Current assets | 29/58 | €5,307 | €22,187 | +€16,880 | +318.1% |
| Amounts receivable within one year | 40/41 | €2,876 | €18,671 | +€15,795 | +549.1% |
| Trade receivables | 40 | €2,876 | €18,589 | +€15,713 | +546.3% |
| Other amounts receivable | 41 | - | €82 | +€82 | |
| Cash at bank and in hand | 54/58 | €2,431 | €3,033 | +€602 | +24.8% |
| Deferred charges and accrued income | 490/1 | - | €483 | +€483 | |
| Total equity and liabilities | 10/49 | €18,549 | €49,768 | +€31,218 | +168.3% |
| Equity | 10/15 | €9,615 | €7,267 | -€2,348 | -24.4% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Capital | 10 | €1,500 | €1,500 | = | 0.0% |
| Issued capital | 100 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,115 | €5,767 | -€2,348 | -28.9% |
| Amounts payable | 17/49 | €8,934 | €42,500 | +€33,567 | +375.7% |
| Amounts payable within one year | 42/48 | €8,934 | €42,500 | +€33,567 | +375.7% |
| Trade debts | 44 | €313 | €15,585 | +€15,273 | +4885.7% |
| Suppliers | 440/4 | €313 | €15,585 | +€15,273 | +4885.7% |
| Taxes, remuneration and social security | 45 | €3,714 | €4,064 | +€350 | +9.4% |
| Taxes | 450/3 | €3,714 | €4,064 | +€350 | +9.4% |
| Other amounts payable | 47/48 | €4,907 | €22,850 | +€17,944 | +365.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,449 | €3,827 | +€2,378 | +164.2% |
| Other operating charges | 640/8 | - | €1,469 | +€1,469 | |
| Gross operating margin | 9900 | €12,981 | €3,407 | -€9,574 | -73.8% |
| Operating profit (loss) | 9901 | €11,532 | -€1,888 | -€13,421 | |
| Financial income | 75/76B | - | €5 | +€5 | |
| Recurring financial income | 75 | - | €5 | +€5 | |
| Financial charges | 65/66B | - | €23 | +€23 | |
| Recurring financial charges | 65 | - | €23 | +€23 | |
| Profit (loss) for the period before taxes | 9903 | €11,532 | -€1,906 | -€13,438 | |
| Income taxes | 67/77 | €3,417 | €442 | -€2,975 | -87.1% |
| Profit (loss) for the period | 9904 | €8,115 | -€2,348 | -€10,464 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,115 | -€2,348 | -€10,464 |
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 11 October 2026 via checked.be.