D&B GREEN SOLUTION: 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.
D&B GREEN SOLUTION
Largest movements
- Receivables within one year +€409,382
up €409,382 (+16.0%), from €2.6m to €3.0m
of which Other amounts receivable: +€928,209
- Cash -€391,304
down €391,304 (-28.5%), from €1.4m to €981,128
mainly Contributions, distributions and other (-€1.0m) and Receivables within one year (-€409,382)
- Other debts +€385,717
up €385,717 (+323%), from €119,295 to €505,012
- Profit (loss) carried forward -€317,988
down €317,988 (-14.9%), from €2.1m to €1.8m
- Accrued charges and deferred income -€196,224
down €196,224 (-41.7%), from €470,788 to €274,563
- Trade debts +€165,930
up €165,930 (+27.8%), from €597,032 to €762,961
- Staff costs +€176,431
up €176,431 (+31.9%), from €552,559 to €728,990
- Gross operating margin -€112,285
down €112,285 (-6.0%), from €1.9m to €1.7m
- Taxes -€68,333
down €68,333 (-21.6%), from €316,644 to €248,311
- Write-downs +€34,469
new in 2025: €34,469
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.
Derived cash bridge
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 | €4,126,418 | €4,114,105 | -€12,313 | -0.3% |
| Fixed assets | 21/28 | €186,287 | €152,550 | -€33,737 | -18.1% |
| Tangible fixed assets | 22/27 | €105,957 | €71,515 | -€34,442 | -32.5% |
| Plant, machinery and equipment | 23 | €1,352 | €1,025 | -€327 | -24.2% |
| Furniture and vehicles | 24 | €104,605 | €70,490 | -€34,115 | -32.6% |
| Financial fixed assets | 28 | €80,330 | €81,035 | +€705 | +0.9% |
| Current assets | 29/58 | €3,940,130 | €3,961,554 | +€21,424 | +0.5% |
| Amounts receivable within one year | 40/41 | €2,555,082 | €2,964,464 | +€409,382 | +16.0% |
| Trade receivables | 40 | €1,550,825 | €1,031,998 | -€518,827 | -33.5% |
| Other amounts receivable | 41 | €1,004,257 | €1,932,466 | +€928,209 | +92.4% |
| Cash at bank and in hand | 54/58 | €1,372,431 | €981,128 | -€391,304 | -28.5% |
| Deferred charges and accrued income | 490/1 | €12,617 | €15,963 | +€3,346 | +26.5% |
| Total equity and liabilities | 10/49 | €4,126,418 | €4,114,105 | -€12,313 | -0.3% |
| Equity | 10/15 | €2,700,462 | €2,382,474 | -€317,988 | -11.8% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Capital | 10 | €75,000 | €75,000 | = | 0.0% |
| Issued capital | 100 | €75,000 | €75,000 | = | 0.0% |
| Reserves | 13 | €491,650 | €491,650 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,500 | €7,500 | = | 0.0% |
| Legal reserve | 130 | €7,500 | €7,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €484,150 | €484,150 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,133,812 | €1,815,824 | -€317,988 | -14.9% |
| Amounts payable | 17/49 | €1,425,956 | €1,731,631 | +€305,675 | +21.4% |
| Amounts payable after more than one year | 17 | €91,939 | €61,053 | -€30,886 | -33.6% |
| Financial debts | 170/4 | €91,939 | €61,053 | -€30,886 | -33.6% |
| Amounts payable within one year | 42/48 | €863,229 | €1,396,014 | +€532,785 | +61.7% |
| Current portion of amounts payable after more than one year | 42 | €35,410 | €30,886 | -€4,524 | -12.8% |
| Trade debts | 44 | €597,032 | €762,961 | +€165,930 | +27.8% |
| Suppliers | 440/4 | €597,032 | €762,961 | +€165,930 | +27.8% |
| Taxes, remuneration and social security | 45 | €111,491 | €97,154 | -€14,337 | -12.9% |
| Taxes | 450/3 | €33,906 | €44,474 | +€10,567 | +31.2% |
| Remuneration and social security | 454/9 | €77,585 | €52,681 | -€24,905 | -32.1% |
| Other amounts payable | 47/48 | €119,295 | €505,012 | +€385,717 | +323% |
| Accrued charges and deferred income | 492/3 | €470,788 | €274,563 | -€196,224 | -41.7% |
| Remuneration, social security and pensions | 62 | €552,559 | €728,990 | +€176,431 | +31.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,688 | €35,514 | -€5,174 | -12.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €34,469 | +€34,469 | |
| Other operating charges | 640/8 | €6,202 | €5,680 | -€522 | -8.4% |
| Gross operating margin | 9900 | €1,859,872 | €1,747,588 | -€112,285 | -6.0% |
| Operating profit (loss) | 9901 | €1,260,424 | €942,935 | -€317,490 | -25.2% |
| Financial income | 75/76B | €244 | - | -€244 | |
| Recurring financial income | 75 | €244 | - | -€244 | |
| Financial charges | 65/66B | €9,391 | €12,508 | +€3,117 | +33.2% |
| Recurring financial charges | 65 | €9,391 | €12,508 | +€3,117 | +33.2% |
| Profit (loss) for the period before taxes | 9903 | €1,251,277 | €930,427 | -€320,850 | -25.6% |
| Income taxes | 67/77 | €316,644 | €248,311 | -€68,333 | -21.6% |
| Profit (loss) for the period | 9904 | €934,632 | €682,115 | -€252,517 | -27.0% |
| Transfer to tax-exempt reserves | 689 | €484,150 | - | -€484,150 | |
| Profit (loss) for the period to be appropriated | 9905 | €450,482 | €682,115 | +€231,633 | +51.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.