GREEN: what changed
Two fiscal 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.
GREEN
Largest movements
- Receivables within one year +€5,846
up €5,846 (+27.1%), from €21,582 to €27,428
of which Other amounts receivable: +€11,414
- Tangible fixed assets -€4,849
down €4,849 (-32.0%), from €15,166 to €10,317
of which Furniture and vehicles: -€4,229
- Profit (loss) carried forward +€5,896
up €5,896 (+20.5%), from -€28,830 to -€22,934
- Debts after one year -€5,016
down €5,016 (-26.7%), from €18,783 to €13,767
- Tax, wage and social debts -€3,872
down €3,872 (-33.7%), from €11,495 to €7,623
- Short-term financial debts +€1,875
up €1,875 (+35.4%), from €5,292 to €7,166
- Current portion of long-term debt +€1,421
up €1,421 (+21.5%), from €6,601 to €8,022
- Gross operating margin -€5,013
down €5,013 (-20.5%), from €24,508 to €19,495
- Taxes -€1,823
down €1,823 (-32.9%), from €5,547 to €3,723
- Financial charges +€1,139
up €1,139 (+37.9%), from €3,007 to €4,146
- Other operating charges -€315
down €315 (-26.3%), from €1,195 to €880
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €37,273 | €38,120 | +€847 | +2.3% |
| Fixed assets | 21/28 | €15,166 | €10,317 | -€4,849 | -32.0% |
| Tangible fixed assets | 22/27 | €15,166 | €10,317 | -€4,849 | -32.0% |
| Plant, machinery and equipment | 23 | €2,479 | €1,859 | -€620 | -25.0% |
| Furniture and vehicles | 24 | €12,687 | €8,458 | -€4,229 | -33.3% |
| Current assets | 29/58 | €22,107 | €27,803 | +€5,696 | +25.8% |
| Stocks and contracts in progress | 3 | €525 | €375 | -€150 | -28.6% |
| Stocks | 30/36 | €525 | €375 | -€150 | -28.6% |
| Amounts receivable within one year | 40/41 | €21,582 | €27,428 | +€5,846 | +27.1% |
| Trade receivables | 40 | €10,761 | €5,193 | -€5,568 | -51.7% |
| Other amounts receivable | 41 | €10,821 | €22,235 | +€11,414 | +105.5% |
| Total equity and liabilities | 10/49 | €37,273 | €38,120 | +€847 | +2.3% |
| Equity | 10/15 | -€10,238 | -€4,342 | +€5,896 | +57.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€28,830 | -€22,934 | +€5,896 | +20.5% |
| Amounts payable | 17/49 | €47,511 | €42,462 | -€5,049 | -10.6% |
| Amounts payable after more than one year | 17 | €18,783 | €13,767 | -€5,016 | -26.7% |
| Financial debts | 170/4 | €18,783 | €13,767 | -€5,016 | -26.7% |
| Amounts payable within one year | 42/48 | €28,729 | €28,696 | -€33 | -0.1% |
| Current portion of amounts payable after more than one year | 42 | €6,601 | €8,022 | +€1,421 | +21.5% |
| Financial debts | 43 | €5,292 | €7,166 | +€1,875 | +35.4% |
| Credit institutions | 430/8 | €5,292 | €7,166 | +€1,875 | +35.4% |
| Trade debts | 44 | €5,341 | €5,884 | +€544 | +10.2% |
| Suppliers | 440/4 | €5,341 | €5,884 | +€544 | +10.2% |
| Taxes, remuneration and social security | 45 | €11,495 | €7,623 | -€3,872 | -33.7% |
| Taxes | 450/3 | €11,495 | €7,623 | -€3,872 | -33.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,849 | €4,849 | = | 0.0% |
| Other operating charges | 640/8 | €1,195 | €880 | -€315 | -26.3% |
| Gross operating margin | 9900 | €24,508 | €19,495 | -€5,013 | -20.5% |
| Operating profit (loss) | 9901 | €18,464 | €13,766 | -€4,698 | -25.4% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €3,007 | €4,146 | +€1,139 | +37.9% |
| Recurring financial charges | 65 | €3,007 | €4,146 | +€1,139 | +37.9% |
| Profit (loss) for the period before taxes | 9903 | €15,457 | €9,620 | -€5,838 | -37.8% |
| Income taxes | 67/77 | €5,547 | €3,723 | -€1,823 | -32.9% |
| Profit (loss) for the period | 9904 | €9,911 | €5,896 | -€4,014 | -40.5% |
| Profit (loss) for the period to be appropriated | 9905 | €9,911 | €5,896 | -€4,014 | -40.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.