GREEN CONCEPT: 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 CONCEPT
Largest movements
- Stocks and contracts -€5,389
down €5,389 (-14.8%), from €36,487 to €31,098
- Receivables within one year -€3,262
down €3,262 (-79.8%), from €4,087 to €825
of which Trade receivables: -€2,657
- Profit (loss) carried forward -€41,556
down €41,556, from €6,162 to -€35,394
- Other debts +€34,009
up €34,009 (+105.9%), from €32,104 to €66,112
- Gross operating margin -€38,383
down €38,383 (-1664.5%), from -€2,306 to -€40,689
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 | €59,096 | €50,819 | -€8,277 | -14.0% |
| Fixed assets | 21/28 | €18,314 | €18,154 | -€160 | -0.9% |
| Tangible fixed assets | 22/27 | €18,106 | €17,946 | -€160 | -0.9% |
| Furniture and vehicles | 24 | €18,106 | €17,946 | -€160 | -0.9% |
| Financial fixed assets | 28 | €208 | €208 | = | 0.0% |
| Current assets | 29/58 | €40,782 | €32,665 | -€8,117 | -19.9% |
| Stocks and contracts in progress | 3 | €36,487 | €31,098 | -€5,389 | -14.8% |
| Stocks | 30/36 | €36,487 | €31,098 | -€5,389 | -14.8% |
| Amounts receivable within one year | 40/41 | €4,087 | €825 | -€3,262 | -79.8% |
| Trade receivables | 40 | €2,887 | €230 | -€2,657 | -92.0% |
| Other amounts receivable | 41 | €1,200 | €595 | -€605 | -50.4% |
| Cash at bank and in hand | 54/58 | €208 | €743 | +€534 | +256.3% |
| Total equity and liabilities | 10/49 | €59,096 | €50,819 | -€8,277 | -14.0% |
| Equity | 10/15 | €26,162 | -€15,394 | -€41,556 | |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,162 | -€35,394 | -€41,556 | |
| Amounts payable | 17/49 | €32,934 | €66,214 | +€33,279 | +101.0% |
| Amounts payable within one year | 42/48 | €32,934 | €66,214 | +€33,279 | +101.0% |
| Trade debts | 44 | €454 | €101 | -€352 | -77.7% |
| Suppliers | 440/4 | €454 | €101 | -€352 | -77.7% |
| Taxes, remuneration and social security | 45 | €377 | - | -€377 | |
| Taxes | 450/3 | €377 | - | -€377 | |
| Other amounts payable | 47/48 | €32,104 | €66,112 | +€34,009 | +105.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €160 | €160 | = | 0.0% |
| Other operating charges | 640/8 | €732 | €533 | -€200 | -27.3% |
| Gross operating margin | 9900 | -€2,306 | -€40,689 | -€38,383 | -1664.5% |
| Operating profit (loss) | 9901 | -€3,198 | -€41,381 | -€38,183 | -1193.8% |
| Financial income | 75/76B | €8 | €0 | -€8 | -100.0% |
| Recurring financial income | 75 | €8 | €0 | -€8 | -100.0% |
| Financial charges | 65/66B | €382 | €175 | -€207 | -54.2% |
| Recurring financial charges | 65 | €382 | €175 | -€207 | -54.2% |
| Profit (loss) for the period before taxes | 9903 | -€3,573 | -€41,556 | -€37,983 | -1063.1% |
| Income taxes | 67/77 | €334 | - | -€334 | |
| Profit (loss) for the period | 9904 | -€3,907 | -€41,556 | -€37,649 | -963.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,907 | -€41,556 | -€37,649 | -963.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.