GREEN BEAN: 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 BEAN
Largest movements
- Financial fixed assets +€200,000
up €200,000 (+80.5%), from €248,431 to €448,431
- Cash +€75,425
up €75,425 (+814.2%), from €9,264 to €84,689
mainly Debts after one year (+€187,161) and Other debts (+€109,208)
- Receivables within one year -€38,198
down €38,198 (-26.9%), from €142,027 to €103,829
of which Other amounts receivable: -€38,198
- Tangible fixed assets -€15,647
down €15,647 (-18.8%), from €83,140 to €67,493
of which Leasing and similar rights: -€14,992
- Current investments +€10,000
new in 2025: €10,000
- Debts after one year +€187,161
up €187,161 (+566.2%), from €33,056 to €220,217
- Other debts +€109,208
up €109,208, from €0 to €109,208
- Reserves -€75,101
down €75,101 (-18.2%), from €412,888 to €337,787
- Tax, wage and social debts +€14,274
up €14,274 (+215.6%), from €6,621 to €20,895
- Gross operating margin +€69,815
up €69,815 (+182.8%), from €38,197 to €108,012
- Taxes +€22,292
up €22,292 (+311.9%), from €7,147 to €29,439
- Financial charges +€8,068
up €8,068 (+292.8%), from €2,755 to €10,824
- Financial income +€7,320
up €7,320 (+204.9%), from €3,572 to €10,893
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 | €489,132 | €723,547 | +€234,415 | +47.9% |
| Fixed assets | 21/28 | €331,571 | €515,924 | +€184,353 | +55.6% |
| Tangible fixed assets | 22/27 | €83,140 | €67,493 | -€15,647 | -18.8% |
| Plant, machinery and equipment | 23 | €2,396 | €1,858 | -€538 | -22.5% |
| Furniture and vehicles | 24 | €0 | €3,402 | +€3,402 | |
| Leasing and similar rights | 25 | €52,288 | €37,296 | -€14,992 | -28.7% |
| Other tangible fixed assets | 26 | €28,456 | €24,938 | -€3,518 | -12.4% |
| Financial fixed assets | 28 | €248,431 | €448,431 | +€200,000 | +80.5% |
| Current assets | 29/58 | €157,561 | €207,622 | +€50,062 | +31.8% |
| Amounts receivable within one year | 40/41 | €142,027 | €103,829 | -€38,198 | -26.9% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €142,027 | €103,829 | -€38,198 | -26.9% |
| Current investments | 50/53 | - | €10,000 | +€10,000 | |
| Cash at bank and in hand | 54/58 | €9,264 | €84,689 | +€75,425 | +814.2% |
| Deferred charges and accrued income | 490/1 | €6,269 | €9,104 | +€2,835 | +45.2% |
| Total equity and liabilities | 10/49 | €489,132 | €723,547 | +€234,415 | +47.9% |
| Equity | 10/15 | €431,488 | €356,387 | -€75,101 | -17.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €412,888 | €337,787 | -€75,101 | -18.2% |
| Distributable reserves | 133 | €412,888 | €337,787 | -€75,101 | -18.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €57,643 | €367,159 | +€309,516 | +537.0% |
| Amounts payable after more than one year | 17 | €33,056 | €220,217 | +€187,161 | +566.2% |
| Financial debts | 170/4 | €33,056 | €220,217 | +€187,161 | +566.2% |
| Amounts payable within one year | 42/48 | €24,587 | €146,942 | +€122,355 | +497.6% |
| Current portion of amounts payable after more than one year | 42 | €11,339 | €11,828 | +€489 | +4.3% |
| Financial debts | 43 | €2,295 | €583 | -€1,712 | -74.6% |
| Credit institutions | 430/8 | €2,295 | €583 | -€1,712 | -74.6% |
| Trade debts | 44 | €4,332 | €4,429 | +€97 | +2.2% |
| Suppliers | 440/4 | €4,332 | €4,429 | +€97 | +2.2% |
| Taxes, remuneration and social security | 45 | €6,621 | €20,895 | +€14,274 | +215.6% |
| Taxes | 450/3 | €6,621 | €20,895 | +€14,274 | +215.6% |
| Other amounts payable | 47/48 | €0 | €109,208 | +€109,208 | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €20,995 | €0 | -€20,995 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,063 | €19,101 | +€39 | +0.2% |
| Other operating charges | 640/8 | €2,418 | €1,941 | -€477 | -19.7% |
| Gross operating margin | 9900 | €38,197 | €108,012 | +€69,815 | +182.8% |
| Operating profit (loss) | 9901 | €16,716 | €86,970 | +€70,253 | +420.3% |
| Financial income | 75/76B | €3,572 | €10,893 | +€7,320 | +204.9% |
| Recurring financial income | 75 | €3,572 | €10,893 | +€7,320 | +204.9% |
| Financial charges | 65/66B | €2,755 | €10,824 | +€8,068 | +292.8% |
| Recurring financial charges | 65 | €2,755 | €10,824 | +€8,068 | +292.8% |
| Profit (loss) for the period before taxes | 9903 | €17,533 | €87,039 | +€69,505 | +396.4% |
| Income taxes | 67/77 | €7,147 | €29,439 | +€22,292 | +311.9% |
| Profit (loss) for the period | 9904 | €10,386 | €57,599 | +€47,213 | +454.6% |
| Profit (loss) for the period to be appropriated | 9905 | €10,386 | €57,599 | +€47,213 | +454.6% |
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 6 October 2026 via checked.be.