Green & Clever: 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 & Clever
Largest movements
- Cash +€10,292
up €10,292 (+264%), from €3,892 to €14,184
mainly Net result for the year (+€14,616) and Tax, wage and social debts (+€12,093)
- Receivables within one year +€7,684
up €7,684 (+1,575%), from €488 to €8,172
of which Trade receivables: +€8,172
- Tangible fixed assets +€6,717
new in 2025: €6,717
of which Furniture and vehicles: +€4,867
- Profit (loss) carried forward +€14,616
up €14,616, from -€2,902 to €11,714
- Tax, wage and social debts +€12,093
new in 2025: €12,093
of which Taxes: +€9,740
- Other debts -€7,290
down €7,290 (-97.2%), from €7,500 to €210
- Trade debts +€5,438
up €5,438 (+3,682%), from €148 to €5,585
- Gross operating margin +€23,718
up €23,718, from -€2,772 to €20,945
- Taxes +€3,711
new in 2025: €3,711
- Depreciation +€1,194
new in 2025: €1,194
- Financial charges +€841
up €841 (+649%), from €130 to €970
- Other operating charges +€454
new in 2025: €454
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.
Derived cash bridge
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 | €5,746 | €30,603 | +€24,857 | +433% |
| Fixed assets | 21/28 | - | €6,717 | +€6,717 | |
| Tangible fixed assets | 22/27 | - | €6,717 | +€6,717 | |
| Plant, machinery and equipment | 23 | - | €1,849 | +€1,849 | |
| Furniture and vehicles | 24 | - | €4,867 | +€4,867 | |
| Current assets | 29/58 | €5,746 | €23,886 | +€18,140 | +316% |
| Amounts receivable within one year | 40/41 | €488 | €8,172 | +€7,684 | +1,575% |
| Trade receivables | 40 | - | €8,172 | +€8,172 | |
| Other amounts receivable | 41 | €488 | - | -€488 | |
| Cash at bank and in hand | 54/58 | €3,892 | €14,184 | +€10,292 | +264% |
| Deferred charges and accrued income | 490/1 | €1,366 | €1,530 | +€164 | +12.0% |
| Total equity and liabilities | 10/49 | €5,746 | €30,603 | +€24,857 | +433% |
| Equity | 10/15 | -€1,902 | €12,714 | +€14,616 | |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,902 | €11,714 | +€14,616 | |
| Amounts payable | 17/49 | €7,648 | €17,888 | +€10,241 | +134% |
| Amounts payable within one year | 42/48 | €7,648 | €17,888 | +€10,241 | +134% |
| Trade debts | 44 | €148 | €5,585 | +€5,438 | +3,682% |
| Suppliers | 440/4 | €148 | €5,585 | +€5,438 | +3,682% |
| Taxes, remuneration and social security | 45 | - | €12,093 | +€12,093 | |
| Taxes | 450/3 | - | €9,740 | +€9,740 | |
| Remuneration and social security | 454/9 | - | €2,353 | +€2,353 | |
| Other amounts payable | 47/48 | €7,500 | €210 | -€7,290 | -97.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,194 | +€1,194 | |
| Other operating charges | 640/8 | - | €454 | +€454 | |
| Gross operating margin | 9900 | -€2,772 | €20,945 | +€23,718 | |
| Operating profit (loss) | 9901 | -€2,772 | €19,297 | +€22,069 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €130 | €970 | +€841 | +649% |
| Recurring financial charges | 65 | €130 | €970 | +€841 | +649% |
| Profit (loss) for the period before taxes | 9903 | -€2,902 | €18,326 | +€21,228 | |
| Income taxes | 67/77 | - | €3,711 | +€3,711 | |
| Profit (loss) for the period | 9904 | -€2,902 | €14,616 | +€17,518 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,902 | €14,616 | +€17,518 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.