GREEN D&A: 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 D&A
Largest movements
- Cash +€33,487
up €33,487 (+342.0%), from €9,791 to €43,278
mainly Advances received (+€17,727) and Depreciation (+€14,604)
- Tangible fixed assets -€10,144
down €10,144 (-24.2%), from €41,916 to €31,772
- Deferred charges and accrued income +€2,532
up €2,532 (+95.4%), from €2,653 to €5,185
- Receivables within one year +€2,316
up €2,316 (+30.0%), from €7,708 to €10,024
- Advances received +€17,727
new in 2025: €17,727
- Profit (loss) carried forward +€12,118
up €12,118 (+140.9%), from €8,603 to €20,720
- Other debts -€5,654
down €5,654 (-25.2%), from €22,405 to €16,751
- Tax, wage and social debts +€4,540
up €4,540 (+152.4%), from €2,980 to €7,520
of which Taxes: +€4,762
- Gross operating margin +€12,342
up €12,342 (+62.3%), from €19,815 to €32,157
- Taxes +€4,436
up €4,436 (+4751.6%), from €93 to €4,529
- Depreciation +€1,600
up €1,600 (+12.3%), from €13,004 to €14,604
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 | €62,069 | €90,260 | +€28,191 | +45.4% |
| Fixed assets | 21/28 | €41,916 | €31,772 | -€10,144 | -24.2% |
| Tangible fixed assets | 22/27 | €41,916 | €31,772 | -€10,144 | -24.2% |
| Furniture and vehicles | 24 | €41,916 | €31,772 | -€10,144 | -24.2% |
| Current assets | 29/58 | €20,153 | €58,488 | +€38,335 | +190.2% |
| Amounts receivable within one year | 40/41 | €7,708 | €10,024 | +€2,316 | +30.0% |
| Trade receivables | 40 | €7,708 | €10,024 | +€2,316 | +30.0% |
| Cash at bank and in hand | 54/58 | €9,791 | €43,278 | +€33,487 | +342.0% |
| Deferred charges and accrued income | 490/1 | €2,653 | €5,185 | +€2,532 | +95.4% |
| Total equity and liabilities | 10/49 | €62,069 | €90,260 | +€28,191 | +45.4% |
| Equity | 10/15 | €35,614 | €47,732 | +€12,118 | +34.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €26,012 | €26,012 | = | 0.0% |
| Distributable reserves | 133 | €26,012 | €26,012 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,603 | €20,720 | +€12,118 | +140.9% |
| Amounts payable | 17/49 | €26,455 | €42,528 | +€16,073 | +60.8% |
| Amounts payable within one year | 42/48 | €26,455 | €42,528 | +€16,073 | +60.8% |
| Trade debts | 44 | €1,069 | €529 | -€540 | -50.5% |
| Suppliers | 440/4 | €1,069 | €529 | -€540 | -50.5% |
| Advances received on contracts in progress | 46 | - | €17,727 | +€17,727 | |
| Taxes, remuneration and social security | 45 | €2,980 | €7,520 | +€4,540 | +152.4% |
| Taxes | 450/3 | €2,035 | €6,798 | +€4,762 | +234.0% |
| Remuneration and social security | 454/9 | €945 | €723 | -€222 | -23.5% |
| Other amounts payable | 47/48 | €22,405 | €16,751 | -€5,654 | -25.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,004 | €14,604 | +€1,600 | +12.3% |
| Other operating charges | 640/8 | €799 | €853 | +€55 | +6.8% |
| Gross operating margin | 9900 | €19,815 | €32,157 | +€12,342 | +62.3% |
| Operating profit (loss) | 9901 | €6,012 | €16,700 | +€10,688 | +177.8% |
| Financial income | 75/76B | €5 | €75 | +€70 | +1391.2% |
| Recurring financial income | 75 | €5 | €75 | +€70 | +1391.2% |
| Financial charges | 65/66B | €292 | €127 | -€164 | -56.3% |
| Recurring financial charges | 65 | €292 | €127 | -€164 | -56.3% |
| Profit (loss) for the period before taxes | 9903 | €5,726 | €16,647 | +€10,922 | +190.8% |
| Income taxes | 67/77 | €93 | €4,529 | +€4,436 | +4751.6% |
| Profit (loss) for the period | 9904 | €5,632 | €12,118 | +€6,486 | +115.2% |
| Profit (loss) for the period to be appropriated | 9905 | €5,632 | €12,118 | +€6,486 | +115.2% |
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 9 October 2026 via checked.be.