GREEN DIAMOND: 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.
What changed
GREEN DIAMOND
NACE 46.319, Wholesale of fruit and vegetables, excluding potatoes
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€1,126
2024 · €1,628-€502
Equity
€68,278
2024 · €67,152+€1,126
Cash
€639,376
2024 · €273,044+€366,332
Balance sheet total
€13.6m
2024 · €11.5m+€2.1m
Largest movements
Assets
- Receivables within one year +€924,887
up €924,887 (+12.5%), from €7.4m to €8.4m
of which Trade receivables: +€966,935
- Tangible fixed assets +€819,631
up €819,631 (+21.6%), from €3.8m to €4.6m
of which Plant, machinery and equipment: +€846,129
- Cash +€366,332
up €366,332 (+134%), from €273,044 to €639,376
mainly Depreciation (+€1.4m) and Advances received (+€970,000)
Equity and liabilities
- Advances received +€970,000
up €970,000, from €0 to €970,000
- Debts after one year +€691,118
up €691,118 (+28.6%), from €2.4m to €3.1m
- Other debts -€605,509
down €605,509 (-55.0%), from €1.1m to €494,491
- Current portion of long-term debt +€474,745
up €474,745 (+20.3%), from €2.3m to €2.8m
- Trade debts +€416,861
up €416,861 (+7.5%), from €5.6m to €6.0m
Income statement
- Services and other goods +€2.0m
up €2.0m (+32.4%), from €6.1m to €8.1m
- Turnover +€1.2m
up €1.2m (+2.2%), from €53.1m to €54.3m
- Other operating income +€986,087
up €986,087 (+19.7%), from €5.0m to €6.0m
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.
Result 2024
€1,628
Turnover
+€1.2m
Other operating income
+€986,087
Goods and materials
-€148,670
Services and other goods
-€2.0m
Staff costs
-€49,390
Depreciation
-€307,995
Other operating charges
+€335,602
Financial income
-€4,398
Financial charges
-€9,719
Taxes
-€7,012
Result 2025
€1,126
raises the resultlowers the result
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.
From operations
+€1.4m
Investment
-€2.2m
Financing
+€1.2m
Cash 2024
€273,044
From operations (derived)
+€1.4m
Net result for the year
+€1,126
Depreciation
+€1.4m
Receivables within one year
-€924,887
Deferred charges and accrued income
+€21,493
Trade debts
+€416,861
Tax, wage and social debts
-€1,104
Advances received
+€970,000
Other debts
-€605,509
Accrued charges and deferred income
+€142,119
Investment (derived)
-€2.2m
Investment in fixed assets (net)
-€2.2m
Financing
+€1.2m
Debts after one year
+€691,118
Current portion of long-term debt
+€474,745
Cash 2025
€639,376
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €11,547,704 | €13,637,061 | +€2.1m | +18.1% |
| Fixed assets | 21/28 | €3,814,733 | €4,634,364 | +€819,631 | +21.5% |
| Tangible fixed assets | 22/27 | €3,788,493 | €4,608,124 | +€819,631 | +21.6% |
| Land and buildings | 22 | €967,532 | €950,450 | -€17,081 | -1.8% |
| Plant, machinery and equipment | 23 | €2,774,014 | €3,620,143 | +€846,129 | +30.5% |
| Furniture and vehicles | 24 | €46,947 | €37,531 | -€9,416 | -20.1% |
| Financial fixed assets | 28 | €26,240 | €26,240 | = | 0.0% |
| Other financial fixed assets | 284/8 | €26,240 | €26,240 | = | 0.0% |
| Shares | 284 | €25,000 | €25,000 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €1,240 | €1,240 | = | 0.0% |
| Current assets | 29/58 | €7,732,971 | €9,002,697 | +€1.3m | +16.4% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €7,427,679 | €8,352,566 | +€924,887 | +12.5% |
| Trade receivables | 40 | €7,086,286 | €8,053,220 | +€966,935 | +13.6% |
| Other amounts receivable | 41 | €341,393 | €299,346 | -€42,048 | -12.3% |
| Cash at bank and in hand | 54/58 | €273,044 | €639,376 | +€366,332 | +134% |
| Deferred charges and accrued income | 490/1 | €32,248 | €10,755 | -€21,493 | -66.7% |
| Total equity and liabilities | 10/49 | €11,547,704 | €13,637,061 | +€2.1m | +18.1% |
| Equity | 10/15 | €67,152 | €68,278 | +€1,126 | +1.7% |
| Contributions | 10/11 | €21,055 | €21,055 | = | 0.0% |
| Reserves | 13 | €46,097 | €47,223 | +€1,126 | +2.4% |
| Distributable reserves | 133 | €46,097 | €47,223 | +€1,126 | +2.4% |
| Amounts payable | 17/49 | €11,480,552 | €13,568,782 | +€2.1m | +18.2% |
| Amounts payable after more than one year | 17 | €2,417,812 | €3,108,930 | +€691,118 | +28.6% |
| Financial debts | 170/4 | €2,417,812 | €3,108,930 | +€691,118 | +28.6% |
| Other loans | 174 | €2,417,812 | €3,108,930 | +€691,118 | +28.6% |
| Amounts payable within one year | 42/48 | €9,062,740 | €10,317,733 | +€1.3m | +13.8% |
| Current portion of amounts payable after more than one year | 42 | €2,333,120 | €2,807,865 | +€474,745 | +20.3% |
| Trade debts | 44 | €5,564,339 | €5,981,200 | +€416,861 | +7.5% |
| Suppliers | 440/4 | €5,564,339 | €5,981,200 | +€416,861 | +7.5% |
| Advances received on contracts in progress | 46 | €0 | €970,000 | +€970,000 | |
| Taxes, remuneration and social security | 45 | €65,280 | €64,177 | -€1,104 | -1.7% |
| Taxes | 450/3 | €13,190 | €17,588 | +€4,398 | +33.3% |
| Remuneration and social security | 454/9 | €52,090 | €46,588 | -€5,502 | -10.6% |
| Other amounts payable | 47/48 | €1,100,000 | €494,491 | -€605,509 | -55.0% |
| Accrued charges and deferred income | 492/3 | €0 | €142,119 | +€142,119 | |
| Operating income | 70/76A | €58,098,729 | €60,270,372 | +€2.2m | +3.7% |
| Turnover | 70 | €53,104,994 | €54,290,550 | +€1.2m | +2.2% |
| Other operating income | 74 | €4,993,735 | €5,979,822 | +€986,087 | +19.7% |
| Operating charges | 60/66A | €58,078,079 | €60,229,095 | +€2.2m | +3.7% |
| Goods for resale, raw materials and consumables | 60 | €50,215,816 | €50,364,486 | +€148,670 | +0.3% |
| Purchases | 600/8 | €50,215,816 | €50,364,486 | +€148,670 | +0.3% |
| Services and other goods | 61 | €6,113,447 | €8,094,010 | +€2.0m | +32.4% |
| Remuneration, social security and pensions | 62 | €274,834 | €324,224 | +€49,390 | +18.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,104,369 | €1,412,364 | +€307,995 | +27.9% |
| Other operating charges | 640/8 | €369,612 | €34,010 | -€335,602 | -90.8% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Operating profit (loss) | 9901 | €20,650 | €41,277 | +€20,627 | +99.9% |
| Financial income | 75/76B | €9,474 | €5,076 | -€4,398 | -46.4% |
| Recurring financial income | 75 | €9,474 | €5,076 | -€4,398 | -46.4% |
| Income from current assets | 751 | €8,828 | €5,073 | -€3,755 | -42.5% |
| Other financial income | 752/9 | €646 | €3 | -€643 | -99.5% |
| Financial charges | 65/66B | €30,298 | €40,017 | +€9,719 | +32.1% |
| Recurring financial charges | 65 | €30,298 | €40,017 | +€9,719 | +32.1% |
| Debt charges | 650 | €7,925 | - | -€7,925 | |
| Other financial charges | 652/9 | €22,373 | €40,017 | +€17,644 | +78.9% |
| Profit (loss) for the period before taxes | 9903 | -€173 | €6,336 | +€6,510 | |
| Income taxes | 67/77 | -€1,802 | €5,210 | +€7,012 | |
| Taxes | 670/3 | €3,284 | €5,337 | +€2,052 | +62.5% |
| Tax adjustments and reversals of tax provisions | 77 | €5,086 | €127 | -€4,959 | -97.5% |
| Profit (loss) for the period | 9904 | €1,628 | €1,126 | -€502 | -30.8% |
| Profit (loss) for the period to be appropriated | 9905 | €1,628 | €1,126 | -€502 | -30.8% |
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 22 October 2026 via checked.be.