DE GROENE WIJZER: 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 WIJZER
Largest movements
- Receivables within one year +€204,826
up €204,826 (+10,939%), from €1,872 to €206,698
- Cash -€97,351
down €97,351 (-70.0%), from €139,127 to €41,776
mainly Receivables within one year (-€204,826) and Trade debts (-€13,121)
- Stocks and contracts -€31,250
down €31,250 (-56.8%), from €55,000 to €23,750
- Tangible fixed assets -€23,689
down €23,689 (-18.7%), from €126,905 to €103,216
of which Land and buildings: -€14,923
- Reserves +€41,066
up €41,066 (+32.1%), from €127,935 to €169,000
of which Distributable reserves: +€41,066
- Tax, wage and social debts +€23,363
up €23,363 (+64.6%), from €36,177 to €59,540
of which Taxes: +€27,017
- Trade debts -€13,121
down €13,121 (-26.8%), from €48,935 to €35,815
- Gross operating margin +€23,662
up €23,662 (+8.9%), from €264,809 to €288,471
- Staff costs +€11,836
up €11,836 (+6.3%), from €186,473 to €198,309
- Taxes +€5,704
up €5,704 (+31.7%), from €17,970 to €23,674
- Other operating charges -€3,915
down €3,915 (-60.7%), from €6,447 to €2,532
- Financial charges -€3,279
down €3,279, from €573 to -€2,707
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 | €322,904 | €375,440 | +€52,536 | +16.3% |
| Fixed assets | 21/28 | €126,905 | €103,216 | -€23,689 | -18.7% |
| Tangible fixed assets | 22/27 | €126,905 | €103,216 | -€23,689 | -18.7% |
| Land and buildings | 22 | €78,933 | €64,010 | -€14,923 | -18.9% |
| Plant, machinery and equipment | 23 | €8,891 | €10,971 | +€2,080 | +23.4% |
| Furniture and vehicles | 24 | €39,081 | €28,235 | -€10,846 | -27.8% |
| Current assets | 29/58 | €195,999 | €272,224 | +€76,225 | +38.9% |
| Stocks and contracts in progress | 3 | €55,000 | €23,750 | -€31,250 | -56.8% |
| Stocks | 30/36 | €55,000 | €23,750 | -€31,250 | -56.8% |
| Amounts receivable within one year | 40/41 | €1,872 | €206,698 | +€204,826 | +10,939% |
| Other amounts receivable | 41 | €1,872 | €206,698 | +€204,826 | +10,939% |
| Cash at bank and in hand | 54/58 | €139,127 | €41,776 | -€97,351 | -70.0% |
| Total equity and liabilities | 10/49 | €322,904 | €375,440 | +€52,536 | +16.3% |
| Equity | 10/15 | €237,792 | €278,858 | +€41,066 | +17.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €127,935 | €169,000 | +€41,066 | +32.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €126,075 | €167,140 | +€41,066 | +32.6% |
| Profit (loss) carried forward | 14 | €103,657 | €103,657 | = | 0.0% |
| Amounts payable | 17/49 | €85,112 | €96,582 | +€11,470 | +13.5% |
| Amounts payable within one year | 42/48 | €85,112 | €96,582 | +€11,470 | +13.5% |
| Trade debts | 44 | €48,935 | €35,815 | -€13,121 | -26.8% |
| Suppliers | 440/4 | €48,935 | €35,815 | -€13,121 | -26.8% |
| Taxes, remuneration and social security | 45 | €36,177 | €59,540 | +€23,363 | +64.6% |
| Taxes | 450/3 | €11,280 | €38,296 | +€27,017 | +240% |
| Remuneration and social security | 454/9 | €24,898 | €21,244 | -€3,654 | -14.7% |
| Other amounts payable | 47/48 | - | €1,227 | +€1,227 | |
| Remuneration, social security and pensions | 62 | €186,473 | €198,309 | +€11,836 | +6.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,780 | €29,394 | +€614 | +2.1% |
| Other operating charges | 640/8 | €6,447 | €2,532 | -€3,915 | -60.7% |
| Gross operating margin | 9900 | €264,809 | €288,471 | +€23,662 | +8.9% |
| Operating profit (loss) | 9901 | €43,109 | €58,235 | +€15,127 | +35.1% |
| Financial income | 75/76B | €4,710 | €3,798 | -€912 | -19.4% |
| Recurring financial income | 75 | €4,710 | €3,798 | -€912 | -19.4% |
| Financial charges | 65/66B | €573 | -€2,707 | -€3,279 | |
| Recurring financial charges | 65 | €573 | -€2,707 | -€3,279 | |
| Profit (loss) for the period before taxes | 9903 | €47,245 | €64,740 | +€17,494 | +37.0% |
| Income taxes | 67/77 | €17,970 | €23,674 | +€5,704 | +31.7% |
| Profit (loss) for the period | 9904 | €29,275 | €41,066 | +€11,791 | +40.3% |
| Profit (loss) for the period to be appropriated | 9905 | €29,275 | €41,066 | +€11,791 | +40.3% |
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 29 October 2026 via checked.be.