GREEN ATTITUDE: 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.
GREEN ATTITUDE
Largest movements
- Tangible fixed assets -€3,166
down €3,166 (-17.6%), from €17,944 to €14,778
of which Furniture and vehicles: -€1,966
- Cash +€1,149
up €1,149 (+86.7%), from €1,325 to €2,473
mainly Net result for the year (+€7,724) and Depreciation (+€5,195)
- Profit (loss) carried forward +€7,724
up €7,724 (+50.7%), from €15,234 to €22,957
- Tax, wage and social debts -€3,546
down €3,546 (-17.7%), from €20,028 to €16,482
- Other debts -€2,918
down €2,918 (-100.0%), from €2,918 to €1
- Trade debts -€2,582
down €2,582 (-28.4%), from €9,078 to €6,496
- Debts after one year -€1,050
down €1,050 (-7.9%), from €13,363 to €12,313
- Gross operating margin +€2,047
up €2,047 (+10.6%), from €19,251 to €21,299
- Other operating charges -€1,467
down €1,467 (-56.0%), from €2,618 to €1,152
- Taxes +€681
up €681 (+11.2%), from €6,072 to €6,753
- Financial charges -€636
down €636 (-64.1%), from €992 to €357
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 | €62,620 | €60,249 | -€2,372 | -3.8% |
| Fixed assets | 21/28 | €22,072 | €18,406 | -€3,666 | -16.6% |
| Intangible fixed assets | 21 | €4,127 | €3,627 | -€500 | -12.1% |
| Tangible fixed assets | 22/27 | €17,944 | €14,778 | -€3,166 | -17.6% |
| Plant, machinery and equipment | 23 | €5,906 | €4,706 | -€1,200 | -20.3% |
| Furniture and vehicles | 24 | €12,039 | €10,073 | -€1,966 | -16.3% |
| Current assets | 29/58 | €40,549 | €41,843 | +€1,294 | +3.2% |
| Amounts receivable after more than one year | 29 | €23,000 | €23,000 | = | 0.0% |
| Trade receivables | 290 | €23,000 | €23,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €15,080 | €15,108 | +€28 | +0.2% |
| Trade receivables | 40 | €15,080 | €15,108 | +€28 | +0.2% |
| Cash at bank and in hand | 54/58 | €1,325 | €2,473 | +€1,149 | +86.7% |
| Deferred charges and accrued income | 490/1 | €1,144 | €1,261 | +€118 | +10.3% |
| Total equity and liabilities | 10/49 | €62,620 | €60,249 | -€2,372 | -3.8% |
| Equity | 10/15 | €17,234 | €24,957 | +€7,724 | +44.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,234 | €22,957 | +€7,724 | +50.7% |
| Amounts payable | 17/49 | €45,387 | €35,291 | -€10,096 | -22.2% |
| Amounts payable after more than one year | 17 | €13,363 | €12,313 | -€1,050 | -7.9% |
| Financial debts | 170/4 | €13,363 | €12,313 | -€1,050 | -7.9% |
| Amounts payable within one year | 42/48 | €32,024 | €22,978 | -€9,046 | -28.2% |
| Trade debts | 44 | €9,078 | €6,496 | -€2,582 | -28.4% |
| Suppliers | 440/4 | €9,078 | €6,496 | -€2,582 | -28.4% |
| Taxes, remuneration and social security | 45 | €20,028 | €16,482 | -€3,546 | -17.7% |
| Taxes | 450/3 | €20,028 | €16,482 | -€3,546 | -17.7% |
| Other amounts payable | 47/48 | €2,918 | €1 | -€2,918 | -100.0% |
| Remuneration, social security and pensions | 62 | €168 | - | -€168 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,137 | €5,195 | +€58 | +1.1% |
| Other operating charges | 640/8 | €2,618 | €1,152 | -€1,467 | -56.0% |
| Non-recurring operating charges | 66A | - | €120 | +€120 | |
| Gross operating margin | 9900 | €19,251 | €21,299 | +€2,047 | +10.6% |
| Operating profit (loss) | 9901 | €11,328 | €14,832 | +€3,503 | +30.9% |
| Financial income | 75/76B | €40 | €1 | -€39 | -96.4% |
| Recurring financial income | 75 | €40 | €1 | -€39 | -96.4% |
| Financial charges | 65/66B | €992 | €357 | -€636 | -64.1% |
| Recurring financial charges | 65 | €992 | €357 | -€636 | -64.1% |
| Profit (loss) for the period before taxes | 9903 | €10,376 | €14,477 | +€4,101 | +39.5% |
| Income taxes | 67/77 | €6,072 | €6,753 | +€681 | +11.2% |
| Profit (loss) for the period | 9904 | €4,304 | €7,724 | +€3,420 | +79.5% |
| Profit (loss) for the period to be appropriated | 9905 | €4,304 | €7,724 | +€3,420 | +79.5% |
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 25 October 2026 via checked.be.