GREEN BEAM: 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 BEAM
Largest movements
- Current investments +€58,350
up €58,350 (+96.2%), from €60,680 to €119,030
- Receivables within one year +€25,219
up €25,219 (+145.0%), from €17,392 to €42,611
- Cash -€11,253
down €11,253 (-27.7%), from €40,622 to €29,369
mainly Current investments (-€58,350) and Receivables within one year (-€25,219)
- Reserves +€63,550
up €63,550 (+61.5%), from €103,280 to €166,830
- Trade debts +€6,487
up €6,487 (+812.8%), from €798 to €7,285
- Gross operating margin +€12,950
up €12,950 (+15.6%), from €83,056 to €96,007
- Taxes +€2,700
up €2,700 (+12.0%), from €22,449 to €25,149
- Financial income -€1,363
down €1,363 (-100.0%), from €1,363 to €0
- Financial charges +€1,027
up €1,027 (+499.9%), from €205 to €1,232
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 | €122,636 | €193,629 | +€70,993 | +57.9% |
| Fixed assets | 21/28 | €2,847 | €1,449 | -€1,397 | -49.1% |
| Tangible fixed assets | 22/27 | €2,693 | €1,295 | -€1,397 | -51.9% |
| Furniture and vehicles | 24 | €2,693 | €1,295 | -€1,397 | -51.9% |
| Financial fixed assets | 28 | €154 | €154 | = | 0.0% |
| Current assets | 29/58 | €119,789 | €192,180 | +€72,390 | +60.4% |
| Amounts receivable within one year | 40/41 | €17,392 | €42,611 | +€25,219 | +145.0% |
| Trade receivables | 40 | €17,392 | €42,611 | +€25,219 | +145.0% |
| Current investments | 50/53 | €60,680 | €119,030 | +€58,350 | +96.2% |
| Cash at bank and in hand | 54/58 | €40,622 | €29,369 | -€11,253 | -27.7% |
| Deferred charges and accrued income | 490/1 | €1,095 | €1,169 | +€74 | +6.8% |
| Total equity and liabilities | 10/49 | €122,636 | €193,629 | +€70,993 | +57.9% |
| Equity | 10/15 | €106,128 | €169,678 | +€63,550 | +59.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €103,280 | €166,830 | +€63,550 | +61.5% |
| Distributable reserves | 133 | €103,280 | €166,830 | +€63,550 | +61.5% |
| Profit (loss) carried forward | 14 | €348 | €348 | = | 0.0% |
| Amounts payable | 17/49 | €16,508 | €23,951 | +€7,443 | +45.1% |
| Amounts payable within one year | 42/48 | €16,508 | €23,951 | +€7,443 | +45.1% |
| Trade debts | 44 | €798 | €7,285 | +€6,487 | +812.8% |
| Suppliers | 440/4 | €798 | €7,285 | +€6,487 | +812.8% |
| Taxes, remuneration and social security | 45 | €14,910 | €15,833 | +€923 | +6.2% |
| Taxes | 450/3 | €14,910 | €15,833 | +€923 | +6.2% |
| Other amounts payable | 47/48 | €800 | €833 | +€33 | +4.1% |
| Remuneration, social security and pensions | 62 | €3,224 | €3,058 | -€167 | -5.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,389 | €1,397 | +€8 | +0.6% |
| Other operating charges | 640/8 | €1,040 | €788 | -€252 | -24.2% |
| Gross operating margin | 9900 | €83,056 | €96,007 | +€12,950 | +15.6% |
| Operating profit (loss) | 9901 | €77,403 | €90,764 | +€13,361 | +17.3% |
| Financial income | 75/76B | €1,363 | €0 | -€1,363 | -100.0% |
| Recurring financial income | 75 | €1,363 | €0 | -€1,363 | -100.0% |
| Financial charges | 65/66B | €205 | €1,232 | +€1,027 | +499.9% |
| Recurring financial charges | 65 | €205 | €1,232 | +€1,027 | +499.9% |
| Profit (loss) for the period before taxes | 9903 | €78,560 | €89,531 | +€10,971 | +14.0% |
| Income taxes | 67/77 | €22,449 | €25,149 | +€2,700 | +12.0% |
| Profit (loss) for the period | 9904 | €56,112 | €64,383 | +€8,271 | +14.7% |
| Profit (loss) for the period to be appropriated | 9905 | €56,112 | €64,383 | +€8,271 | +14.7% |
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 7 October 2026 via checked.be.