GREEN CHANGE CONSULTING: what changed
GREEN CHANGE CONSULTING
Largest movements
- Tangible fixed assets -€9,103
down €9,103 (-27.7%), from €32,890 to €23,788
- Receivables within one year -€4,460
down €4,460 (-10.2%), from €43,876 to €39,416
of which Trade receivables: -€6,914
- Cash -€861
no longer reported in 2025 (was €861)
mainly Net result for the year (-€18,467) and Other debts (-€787)
- Profit (loss) carried forward -€18,467
down €18,467, from €2,753 to -€15,714
- Trade debts +€2,457
up €2,457 (+175%), from €1,404 to €3,861
- Short-term financial debts +€2,374
new in 2025: €2,374
- Other debts -€787
down €787 (-1.3%), from €58,542 to €57,755
- Gross operating margin -€32,428
down €32,428, from €25,778 to -€6,650
- Depreciation +€8,101
up €8,101 (+809%), from €1,002 to €9,103
- Taxes +€1,788
new in 2025: €1,788
- Other operating charges -€1,472
down €1,472 (-70.0%), from €2,103 to €631
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €77,627 | €63,203 | -€14,424 | -18.6% |
| Fixed assets | 21/28 | €32,890 | €23,788 | -€9,103 | -27.7% |
| Tangible fixed assets | 22/27 | €32,890 | €23,788 | -€9,103 | -27.7% |
| Furniture and vehicles | 24 | €32,890 | €23,788 | -€9,103 | -27.7% |
| Current assets | 29/58 | €44,736 | €39,416 | -€5,321 | -11.9% |
| Amounts receivable within one year | 40/41 | €43,876 | €39,416 | -€4,460 | -10.2% |
| Trade receivables | 40 | €39,112 | €32,198 | -€6,914 | -17.7% |
| Other amounts receivable | 41 | €4,764 | €7,218 | +€2,453 | +51.5% |
| Cash at bank and in hand | 54/58 | €861 | - | -€861 | |
| Total equity and liabilities | 10/49 | €77,627 | €63,203 | -€14,424 | -18.6% |
| Equity | 10/15 | €4,253 | -€14,214 | -€18,467 | |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Capital | 10 | €1,500 | - | -€1,500 | |
| Issued capital | 100 | €1,500 | - | -€1,500 | |
| Profit (loss) carried forward | 14 | €2,753 | -€15,714 | -€18,467 | |
| Amounts payable | 17/49 | €73,374 | €77,417 | +€4,044 | +5.5% |
| Amounts payable within one year | 42/48 | €73,374 | €77,417 | +€4,044 | +5.5% |
| Financial debts | 43 | - | €2,374 | +€2,374 | |
| Credit institutions | 430/8 | - | €2,374 | +€2,374 | |
| Trade debts | 44 | €1,404 | €3,861 | +€2,457 | +175% |
| Suppliers | 440/4 | €1,404 | €3,861 | +€2,457 | +175% |
| Taxes, remuneration and social security | 45 | €13,428 | €13,427 | -€1 | 0.0% |
| Taxes | 450/3 | - | €13,427 | +€13,427 | |
| Remuneration and social security | 454/9 | €13,428 | - | -€13,428 | |
| Other amounts payable | 47/48 | €58,542 | €57,755 | -€787 | -1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,002 | €9,103 | +€8,101 | +809% |
| Other operating charges | 640/8 | €2,103 | €631 | -€1,472 | -70.0% |
| Gross operating margin | 9900 | €25,778 | -€6,650 | -€32,428 | |
| Operating profit (loss) | 9901 | €22,674 | -€16,384 | -€39,058 | |
| Financial charges | 65/66B | €121 | €296 | +€174 | +144% |
| Recurring financial charges | 65 | €121 | €296 | +€174 | +144% |
| Profit (loss) for the period before taxes | 9903 | €22,552 | -€16,680 | -€39,232 | |
| Income taxes | 67/77 | - | €1,788 | +€1,788 | |
| Profit (loss) for the period | 9904 | €22,552 | -€18,467 | -€41,020 | |
| Profit (loss) for the period to be appropriated | 9905 | €22,552 | -€18,467 | -€41,020 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.