GREEN-BALLS: 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-BALLS
Largest movements
- Cash +€11,115
up €11,115 (+827.6%), from €1,343 to €12,458
mainly Trade debts (+€9,967) and Net result for the year (+€9,025)
- Tangible fixed assets -€4,627
down €4,627 (-50.0%), from €9,253 to €4,626
- Receivables within one year +€2,927
up €2,927 (+16.6%), from €17,598 to €20,525
of which Other amounts receivable: +€1,539
- Trade debts +€9,967
up €9,967 (+318.4%), from €3,130 to €13,097
- Current portion of long-term debt -€4,449
down €4,449 (-74.6%), from €5,963 to €1,514
- Profit (loss) carried forward +€3,025
up €3,025 (+1644.0%), from €184 to €3,209
- Other debts +€2,236
up €2,236 (+53.8%), from €4,158 to €6,394
- Debts after one year -€1,514
no longer reported in 2025 (was €1,514)
- Turnover +€6,002
up €6,002 (+8.4%), from €71,255 to €77,257
- Depreciation -€5,580
down €5,580 (-54.7%), from €10,207 to €4,627
- Purchases and services +€3,829
up €3,829 (+6.7%), from €57,156 to €60,985
- Gross operating margin +€2,173
up €2,173 (+15.4%), from €14,099 to €16,272
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
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 | €28,349 | €37,764 | +€9,415 | +33.2% |
| Fixed assets | 21/28 | €9,408 | €4,781 | -€4,627 | -49.2% |
| Tangible fixed assets | 22/27 | €9,253 | €4,626 | -€4,627 | -50.0% |
| Furniture and vehicles | 24 | €9,253 | €4,626 | -€4,627 | -50.0% |
| Financial fixed assets | 28 | €155 | €155 | = | 0.0% |
| Current assets | 29/58 | €18,941 | €32,983 | +€14,042 | +74.1% |
| Amounts receivable within one year | 40/41 | €17,598 | €20,525 | +€2,927 | +16.6% |
| Trade receivables | 40 | €17,303 | €18,691 | +€1,388 | +8.0% |
| Other amounts receivable | 41 | €295 | €1,834 | +€1,539 | +521.7% |
| Cash at bank and in hand | 54/58 | €1,343 | €12,458 | +€11,115 | +827.6% |
| Total equity and liabilities | 10/49 | €28,349 | €37,764 | +€9,415 | +33.2% |
| Equity | 10/15 | €12,584 | €15,609 | +€3,025 | +24.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Capital | 10 | €12,400 | €12,400 | = | 0.0% |
| Issued capital | 100 | €31,000 | €31,000 | = | 0.0% |
| Uncalled capital | 101 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €184 | €3,209 | +€3,025 | +1644.0% |
| Amounts payable | 17/49 | €15,765 | €22,155 | +€6,390 | +40.5% |
| Amounts payable after more than one year | 17 | €1,514 | - | -€1,514 | |
| Financial debts | 170/4 | €1,514 | - | -€1,514 | |
| Amounts payable within one year | 42/48 | €14,251 | €22,155 | +€7,904 | +55.5% |
| Current portion of amounts payable after more than one year | 42 | €5,963 | €1,514 | -€4,449 | -74.6% |
| Trade debts | 44 | €3,130 | €13,097 | +€9,967 | +318.4% |
| Suppliers | 440/4 | €3,130 | €13,097 | +€9,967 | +318.4% |
| Taxes, remuneration and social security | 45 | €1,000 | €1,150 | +€150 | +15.0% |
| Taxes | 450/3 | €1,000 | €1,150 | +€150 | +15.0% |
| Other amounts payable | 47/48 | €4,158 | €6,394 | +€2,236 | +53.8% |
| Turnover | 70 | €71,255 | €77,257 | +€6,002 | +8.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €57,156 | €60,985 | +€3,829 | +6.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,207 | €4,627 | -€5,580 | -54.7% |
| Other operating charges | 640/8 | €819 | €1,029 | +€210 | +25.6% |
| Gross operating margin | 9900 | €14,099 | €16,272 | +€2,173 | +15.4% |
| Operating profit (loss) | 9901 | €3,073 | €10,616 | +€7,543 | +245.5% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €530 | €428 | -€102 | -19.2% |
| Recurring financial charges | 65 | €530 | €428 | -€102 | -19.2% |
| Profit (loss) for the period before taxes | 9903 | €2,543 | €10,189 | +€7,646 | +300.7% |
| Income taxes | 67/77 | €993 | €1,164 | +€171 | +17.2% |
| Profit (loss) for the period | 9904 | €1,550 | €9,025 | +€7,475 | +482.3% |
| Profit (loss) for the period to be appropriated | 9905 | €1,550 | €9,025 | +€7,475 | +482.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.