DE GROENE BEUK: 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.
DE GROENE BEUK
Largest movements
- Tangible fixed assets -€68,596
down €68,596 (-3.4%), from €2.0m to €2.0m
of which Land and buildings: -€68,596
- Cash +€53,545
up €53,545 (+51.2%), from €104,654 to €158,199
mainly Depreciation (+€68,596) and Tax, wage and social debts (+€7,286)
No liability line moved by more than 1% of the balance sheet total.
- Taxes -€11,671
down €11,671 (-44.6%), from €26,190 to €14,519
- Gross operating margin -€10,112
down €10,112 (-10.1%), from €99,928 to €89,816
- Depreciation -€1,538
down €1,538 (-2.2%), from €70,134 to €68,596
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 | €2,160,138 | €2,142,626 | -€17,511 | -0.8% |
| Fixed assets | 21/28 | €2,047,387 | €1,978,790 | -€68,596 | -3.4% |
| Tangible fixed assets | 22/27 | €2,046,837 | €1,978,240 | -€68,596 | -3.4% |
| Land and buildings | 22 | €1,993,812 | €1,925,215 | -€68,596 | -3.4% |
| Furniture and vehicles | 24 | €53,025 | €53,025 | = | 0.0% |
| Financial fixed assets | 28 | €550 | €550 | = | 0.0% |
| Current assets | 29/58 | €112,751 | €163,836 | +€51,085 | +45.3% |
| Amounts receivable within one year | 40/41 | €3,333 | €767 | -€2,566 | -77.0% |
| Trade receivables | 40 | €3,333 | €767 | -€2,566 | -77.0% |
| Current investments | 50/53 | €2,234 | €2,234 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €104,654 | €158,199 | +€53,545 | +51.2% |
| Deferred charges and accrued income | 490/1 | €2,529 | €2,635 | +€106 | +4.2% |
| Total equity and liabilities | 10/49 | €2,160,138 | €2,142,626 | -€17,511 | -0.8% |
| Equity | 10/15 | €1,600,603 | €1,603,411 | +€2,809 | +0.2% |
| Contributions | 10/11 | €1,048,000 | €1,048,000 | = | 0.0% |
| Reserves | 13 | €692,671 | €694,628 | +€1,956 | +0.3% |
| Tax-exempt reserves | 132 | €636,171 | €614,128 | -€22,044 | -3.5% |
| Distributable reserves | 133 | €56,500 | €80,500 | +€24,000 | +42.5% |
| Profit (loss) carried forward | 14 | -€140,069 | -€139,216 | +€853 | +0.6% |
| Provisions and deferred taxes | 16 | €322,939 | €310,103 | -€12,835 | -4.0% |
| Deferred taxes | 168 | €322,939 | €310,103 | -€12,835 | -4.0% |
| Amounts payable | 17/49 | €236,597 | €229,112 | -€7,485 | -3.2% |
| Amounts payable after more than one year | 17 | €92,060 | €77,154 | -€14,906 | -16.2% |
| Financial debts | 170/4 | €92,060 | €77,154 | -€14,906 | -16.2% |
| Amounts payable within one year | 42/48 | €138,939 | €144,716 | +€5,777 | +4.2% |
| Current portion of amounts payable after more than one year | 42 | €14,736 | €14,906 | +€170 | +1.2% |
| Trade debts | 44 | €1,446 | €500 | -€946 | -65.4% |
| Suppliers | 440/4 | €1,446 | €500 | -€946 | -65.4% |
| Taxes, remuneration and social security | 45 | €18,620 | €25,906 | +€7,286 | +39.1% |
| Taxes | 450/3 | €18,620 | €25,906 | +€7,286 | +39.1% |
| Other amounts payable | 47/48 | €104,137 | €103,405 | -€733 | -0.7% |
| Accrued charges and deferred income | 492/3 | €5,597 | €7,242 | +€1,644 | +29.4% |
| Non-recurring operating income | 76A | - | €149 | +€149 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €70,134 | €68,596 | -€1,538 | -2.2% |
| Other operating charges | 640/8 | €11,400 | €12,071 | +€671 | +5.9% |
| Gross operating margin | 9900 | €99,928 | €89,816 | -€10,112 | -10.1% |
| Operating profit (loss) | 9901 | €18,394 | €9,149 | -€9,245 | -50.3% |
| Financial income | 75/76B | €232 | €798 | +€566 | +244% |
| Recurring financial income | 75 | €232 | €798 | +€566 | +244% |
| Financial charges | 65/66B | €5,620 | €5,454 | -€166 | -2.9% |
| Recurring financial charges | 65 | €5,620 | €5,454 | -€166 | -2.9% |
| Profit (loss) for the period before taxes | 9903 | €13,006 | €4,493 | -€8,514 | -65.5% |
| Transfer from deferred taxes | 780 | €19,906 | €12,835 | -€7,070 | -35.5% |
| Income taxes | 67/77 | €26,190 | €14,519 | -€11,671 | -44.6% |
| Profit (loss) for the period | 9904 | €6,722 | €2,809 | -€3,913 | -58.2% |
| Transfer from tax-exempt reserves | 789 | €38,876 | €22,044 | -€16,832 | -43.3% |
| Profit (loss) for the period to be appropriated | 9905 | €45,598 | €24,853 | -€20,745 | -45.5% |
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 27 October 2026 via checked.be.