GREEN DAYS: 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 DAYS
Largest movements
- Tangible fixed assets -€214,690
no longer reported in 2025 (was €214,690)
of which Land and buildings: -€165,741
- Cash +€19,307
up €19,307 (+906%), from €2,130 to €21,437
mainly Investment in fixed assets (net) (+€214,690) and Receivables within one year (+€1,269)
- Debts after one year -€125,808
down €125,808 (-88.9%), from €141,586 to €15,778
- Other debts -€51,188
no longer reported in 2025 (was €51,188)
- Current portion of long-term debt -€11,393
down €11,393 (-58.6%), from €19,440 to €8,047
- Profit (loss) carried forward -€6,890
down €6,890 (-44.7%), from -€15,401 to -€22,291
- Trade debts -€2,209
down €2,209 (-84.4%), from €2,617 to €407
- Depreciation -€15,148
no longer reported in 2025 (was €15,148)
- Gross operating margin -€5,261
down €5,261 (-37.2%), from €14,159 to €8,898
- Other operating charges +€1,051
up €1,051 (+65.9%), from €1,594 to €2,645
- Financial charges -€397
down €397 (-11.8%), from €3,374 to €2,977
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 | €218,147 | €21,495 | -€196,652 | -90.1% |
| Fixed assets | 21/28 | €214,690 | - | -€214,690 | |
| Tangible fixed assets | 22/27 | €214,690 | - | -€214,690 | |
| Land and buildings | 22 | €165,741 | - | -€165,741 | |
| Plant, machinery and equipment | 23 | €46,627 | - | -€46,627 | |
| Furniture and vehicles | 24 | €2,321 | - | -€2,321 | |
| Current assets | 29/58 | €3,457 | €21,495 | +€18,038 | +522% |
| Amounts receivable within one year | 40/41 | €1,327 | €58 | -€1,269 | -95.6% |
| Trade receivables | 40 | €1,327 | - | -€1,327 | |
| Other amounts receivable | 41 | - | €58 | +€58 | |
| Cash at bank and in hand | 54/58 | €2,130 | €21,437 | +€19,307 | +906% |
| Total equity and liabilities | 10/49 | €218,147 | €21,495 | -€196,652 | -90.1% |
| Equity | 10/15 | €3,199 | -€3,691 | -€6,890 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,401 | -€22,291 | -€6,890 | -44.7% |
| Amounts payable | 17/49 | €214,948 | €25,186 | -€189,762 | -88.3% |
| Amounts payable after more than one year | 17 | €141,586 | €15,778 | -€125,808 | -88.9% |
| Financial debts | 170/4 | €141,586 | €15,778 | -€125,808 | -88.9% |
| Amounts payable within one year | 42/48 | €73,361 | €8,454 | -€64,907 | -88.5% |
| Current portion of amounts payable after more than one year | 42 | €19,440 | €8,047 | -€11,393 | -58.6% |
| Trade debts | 44 | €2,617 | €407 | -€2,209 | -84.4% |
| Suppliers | 440/4 | €2,617 | €407 | -€2,209 | -84.4% |
| Taxes, remuneration and social security | 45 | €117 | - | -€117 | |
| Taxes | 450/3 | €117 | - | -€117 | |
| Other amounts payable | 47/48 | €51,188 | - | -€51,188 | |
| Accrued charges and deferred income | 492/3 | - | €953 | +€953 | |
| Non-recurring operating income | 76A | €207 | €17,977 | +€17,771 | +8,603% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,148 | - | -€15,148 | |
| Other operating charges | 640/8 | €1,594 | €2,645 | +€1,051 | +65.9% |
| Non-recurring operating charges | 66A | - | €10,167 | +€10,167 | |
| Gross operating margin | 9900 | €14,159 | €8,898 | -€5,261 | -37.2% |
| Operating profit (loss) | 9901 | -€2,583 | -€3,913 | -€1,331 | -51.5% |
| Financial charges | 65/66B | €3,374 | €2,977 | -€397 | -11.8% |
| Recurring financial charges | 65 | €3,374 | €2,977 | -€397 | -11.8% |
| Profit (loss) for the period before taxes | 9903 | -€5,956 | -€6,890 | -€934 | -15.7% |
| Profit (loss) for the period | 9904 | -€5,956 | -€6,890 | -€934 | -15.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,956 | -€6,890 | -€934 | -15.7% |
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 17 October 2026 via checked.be.