GREEN BURGER: 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 BURGER
Largest movements
- Cash -€30,542
down €30,542 (-88.3%), from €34,599 to €4,058
mainly Trade debts (-€32,021) and Debts after one year (-€12,233)
- Receivables within one year -€12,921
down €12,921 (-40.9%), from €31,572 to €18,651
of which Trade receivables: -€27,572
- Tangible fixed assets -€5,406
no longer reported in 2022 (was €5,406)
of which Furniture and vehicles: -€3,497
- Financial fixed assets -€1,800
no longer reported in 2022 (was €1,800)
- Trade debts -€32,021
no longer reported in 2022 (was €32,021)
- Debts after one year -€12,233
no longer reported in 2022 (was €12,233)
- Current portion of long-term debt -€6,721
no longer reported in 2022 (was €6,721)
- Tax, wage and social debts -€3,770
down €3,770 (-82.4%), from €4,574 to €803
of which Remuneration and social security: -€4,015
- Profit (loss) carried forward +€3,332
up €3,332 (+67.0%), from -€4,970 to -€1,638
- Gross operating margin -€49,068
down €49,068 (-91.6%), from €53,588 to €4,520
- Staff costs -€26,085
down €26,085 (-99.9%), from €26,098 to €13
- Depreciation -€19,483
no longer reported in 2022 (was €19,483)
- Taxes +€3,048
up €3,048, from -€2,569 to €479
- Other operating charges -€1,873
down €1,873 (-86.6%), from €2,162 to €289
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €73,378 | €22,709 | -€50,669 | -69.1% |
| Fixed assets | 21/28 | €7,206 | - | -€7,206 | |
| Tangible fixed assets | 22/27 | €5,406 | - | -€5,406 | |
| Plant, machinery and equipment | 23 | €1,910 | - | -€1,910 | |
| Furniture and vehicles | 24 | €3,497 | - | -€3,497 | |
| Financial fixed assets | 28 | €1,800 | - | -€1,800 | |
| Current assets | 29/58 | €66,172 | €22,709 | -€43,463 | -65.7% |
| Amounts receivable within one year | 40/41 | €31,572 | €18,651 | -€12,921 | -40.9% |
| Trade receivables | 40 | €31,572 | €4,000 | -€27,572 | -87.3% |
| Other amounts receivable | 41 | - | €14,651 | +€14,651 | |
| Cash at bank and in hand | 54/58 | €34,599 | €4,058 | -€30,542 | -88.3% |
| Total equity and liabilities | 10/49 | €73,378 | €22,709 | -€50,669 | -69.1% |
| Equity | 10/15 | €13,630 | €16,962 | +€3,332 | +24.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,970 | -€1,638 | +€3,332 | +67.0% |
| Amounts payable | 17/49 | €59,748 | €5,747 | -€54,002 | -90.4% |
| Amounts payable after more than one year | 17 | €12,233 | - | -€12,233 | |
| Financial debts | 170/4 | €12,233 | - | -€12,233 | |
| Amounts payable within one year | 42/48 | €47,515 | €5,747 | -€41,768 | -87.9% |
| Current portion of amounts payable after more than one year | 42 | €6,721 | - | -€6,721 | |
| Financial debts | 43 | €46 | - | -€46 | |
| Credit institutions | 430/8 | €46 | - | -€46 | |
| Trade debts | 44 | €32,021 | - | -€32,021 | |
| Suppliers | 440/4 | €32,021 | - | -€32,021 | |
| Taxes, remuneration and social security | 45 | €4,574 | €803 | -€3,770 | -82.4% |
| Taxes | 450/3 | €559 | €803 | +€245 | +43.8% |
| Remuneration and social security | 454/9 | €4,015 | - | -€4,015 | |
| Other amounts payable | 47/48 | €4,153 | €4,943 | +€790 | +19.0% |
| Remuneration, social security and pensions | 62 | €26,098 | €13 | -€26,085 | -99.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,483 | - | -€19,483 | |
| Other operating charges | 640/8 | €2,162 | €289 | -€1,873 | -86.6% |
| Gross operating margin | 9900 | €53,588 | €4,520 | -€49,068 | -91.6% |
| Operating profit (loss) | 9901 | €5,845 | €4,218 | -€1,627 | -27.8% |
| Financial income | 75/76B | €0 | €5 | +€5 | +4,536% |
| Recurring financial income | 75 | €0 | €5 | +€5 | +4,536% |
| Financial charges | 65/66B | €1,011 | €412 | -€599 | -59.3% |
| Recurring financial charges | 65 | €1,011 | €412 | -€599 | -59.3% |
| Profit (loss) for the period before taxes | 9903 | €4,834 | €3,811 | -€1,022 | -21.2% |
| Income taxes | 67/77 | -€2,569 | €479 | +€3,048 | |
| Profit (loss) for the period | 9904 | €7,402 | €3,332 | -€4,070 | -55.0% |
| Profit (loss) for the period to be appropriated | 9905 | €7,402 | €3,332 | -€4,070 | -55.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.