GREEN DIMENSION: 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 DIMENSION
Largest movements
- Deferred charges and accrued income +€1,027
up €1,027 (+336.6%), from €305 to €1,333
- Cash +€491
up €491 (+17.6%), from €2,789 to €3,280
- Receivables within one year -€421
down €421 (-27.2%), from €1,546 to €1,125
of which Trade receivables: -€1,515
- Tangible fixed assets -€391
down €391 (-22.1%), from €1,771 to €1,379
- Profit (loss) carried forward -€19,090
down €19,090 (-29.9%), from -€63,836 to -€82,926
- Other debts +€15,931
up €15,931 (+28.9%), from €55,045 to €70,975
- Tax, wage and social debts +€2,873
up €2,873 (+752.3%), from €382 to €3,255
of which Remuneration and social security: +€3,144
- Trade debts +€1,295
up €1,295 (+378.3%), from €342 to €1,637
- Accrued charges and deferred income -€303
no longer reported in 2025 (was €303)
- Staff costs +€20,095
up €20,095, from -€40 to €20,055
- Gross operating margin -€1,661
down €1,661 (-46.0%), from €3,611 to €1,950
- Other operating charges +€488
up €488 (+126.9%), from €384 to €872
- Depreciation +€168
up €168 (+75.0%), from €224 to €391
- Financial income +€87
up €87 (+27.0%), from €322 to €408
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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €10,836 | €11,542 | +€705 | +6.5% |
| Fixed assets | 21/28 | €6,196 | €5,804 | -€391 | -6.3% |
| Tangible fixed assets | 22/27 | €1,771 | €1,379 | -€391 | -22.1% |
| Other tangible fixed assets | 26 | €1,771 | €1,379 | -€391 | -22.1% |
| Financial fixed assets | 28 | €4,425 | €4,425 | = | 0.0% |
| Current assets | 29/58 | €4,641 | €5,738 | +€1,097 | +23.6% |
| Amounts receivable within one year | 40/41 | €1,546 | €1,125 | -€421 | -27.2% |
| Trade receivables | 40 | €1,515 | - | -€1,515 | |
| Other amounts receivable | 41 | €31 | €1,125 | +€1,094 | +3484.2% |
| Cash at bank and in hand | 54/58 | €2,789 | €3,280 | +€491 | +17.6% |
| Deferred charges and accrued income | 490/1 | €305 | €1,333 | +€1,027 | +336.6% |
| Total equity and liabilities | 10/49 | €10,836 | €11,542 | +€705 | +6.5% |
| Equity | 10/15 | -€45,236 | -€64,326 | -€19,090 | -42.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€63,836 | -€82,926 | -€19,090 | -29.9% |
| Amounts payable | 17/49 | €56,072 | €75,867 | +€19,795 | +35.3% |
| Amounts payable within one year | 42/48 | €55,769 | €75,867 | +€20,099 | +36.0% |
| Trade debts | 44 | €342 | €1,637 | +€1,295 | +378.3% |
| Suppliers | 440/4 | €342 | €1,637 | +€1,295 | +378.3% |
| Taxes, remuneration and social security | 45 | €382 | €3,255 | +€2,873 | +752.3% |
| Taxes | 450/3 | €382 | €111 | -€271 | -70.8% |
| Remuneration and social security | 454/9 | - | €3,144 | +€3,144 | |
| Other amounts payable | 47/48 | €55,045 | €70,975 | +€15,931 | +28.9% |
| Accrued charges and deferred income | 492/3 | €303 | - | -€303 | |
| Remuneration, social security and pensions | 62 | -€40 | €20,055 | +€20,095 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €224 | €391 | +€168 | +75.0% |
| Other operating charges | 640/8 | €384 | €872 | +€488 | +126.9% |
| Gross operating margin | 9900 | €3,611 | €1,950 | -€1,661 | -46.0% |
| Operating profit (loss) | 9901 | €3,043 | -€19,368 | -€22,411 | |
| Financial income | 75/76B | €322 | €408 | +€87 | +27.0% |
| Recurring financial income | 75 | €322 | €408 | +€87 | +27.0% |
| Financial charges | 65/66B | €81 | €130 | +€50 | +61.7% |
| Recurring financial charges | 65 | €81 | €130 | +€50 | +61.7% |
| Profit (loss) for the period before taxes | 9903 | €3,284 | -€19,090 | -€22,374 | |
| Profit (loss) for the period | 9904 | €3,284 | -€19,090 | -€22,374 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,284 | -€19,090 | -€22,374 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.