GREEN DOTS: 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 DOTS
Largest movements
- Cash -€262,054
down €262,054 (-57.9%), from €452,482 to €190,429
mainly Trade debts (-€359,087) and Deferred charges and accrued income (-€36,797)
- Deferred charges and accrued income +€36,797
up €36,797 (+94.1%), from €39,098 to €75,894
- Receivables within one year +€28,450
up €28,450 (+24.4%), from €116,792 to €145,242
of which Trade receivables: +€14,301
- Trade debts -€359,087
down €359,087 (-96.7%), from €371,506 to €12,419
- Accrued charges and deferred income +€55,250
up €55,250 (+29.1%), from €190,000 to €245,250
- Advances received +€44,052
new in 2025: €44,052
- Reserves +€33,197
up €33,197 (+106.9%), from €31,040 to €64,237
of which Distributable reserves: +€33,197
- Tax, wage and social debts +€25,307
up €25,307 (+424.1%), from €5,967 to €31,274
- Gross operating margin +€45,343
up €45,343 (+796.2%), from €5,695 to €51,037
- Taxes +€9,887
up €9,887 (+7086.3%), from €140 to €10,026
- Depreciation -€2,060
down €2,060 (-33.3%), from €6,186 to €4,126
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 | €615,156 | €415,831 | -€199,325 | -32.4% |
| Fixed assets | 21/28 | €6,784 | €4,266 | -€2,518 | -37.1% |
| Tangible fixed assets | 22/27 | €6,784 | €4,266 | -€2,518 | -37.1% |
| Plant, machinery and equipment | 23 | €5,550 | €3,975 | -€1,575 | -28.4% |
| Furniture and vehicles | 24 | €1,234 | €291 | -€942 | -76.4% |
| Current assets | 29/58 | €608,372 | €411,565 | -€196,807 | -32.3% |
| Amounts receivable within one year | 40/41 | €116,792 | €145,242 | +€28,450 | +24.4% |
| Trade receivables | 40 | €109,333 | €123,633 | +€14,301 | +13.1% |
| Other amounts receivable | 41 | €7,459 | €21,608 | +€14,150 | +189.7% |
| Cash at bank and in hand | 54/58 | €452,482 | €190,429 | -€262,054 | -57.9% |
| Deferred charges and accrued income | 490/1 | €39,098 | €75,894 | +€36,797 | +94.1% |
| Total equity and liabilities | 10/49 | €615,156 | €415,831 | -€199,325 | -32.4% |
| Equity | 10/15 | €47,324 | €82,837 | +€35,513 | +75.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €31,040 | €64,237 | +€33,197 | +106.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €29,180 | €62,377 | +€33,197 | +113.8% |
| Profit (loss) carried forward | 14 | -€2,316 | - | +€2,316 | |
| Amounts payable | 17/49 | €567,832 | €332,994 | -€234,837 | -41.4% |
| Amounts payable within one year | 42/48 | €377,832 | €87,744 | -€290,087 | -76.8% |
| Trade debts | 44 | €371,506 | €12,419 | -€359,087 | -96.7% |
| Suppliers | 440/4 | €371,506 | €12,419 | -€359,087 | -96.7% |
| Advances received on contracts in progress | 46 | - | €44,052 | +€44,052 | |
| Taxes, remuneration and social security | 45 | €5,967 | €31,274 | +€25,307 | +424.1% |
| Taxes | 450/3 | €5,967 | €31,274 | +€25,307 | +424.1% |
| Other amounts payable | 47/48 | €359 | - | -€359 | |
| Accrued charges and deferred income | 492/3 | €190,000 | €245,250 | +€55,250 | +29.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,186 | €4,126 | -€2,060 | -33.3% |
| Other operating charges | 640/8 | €1,299 | €1,020 | -€278 | -21.4% |
| Gross operating margin | 9900 | €5,695 | €51,037 | +€45,343 | +796.2% |
| Operating profit (loss) | 9901 | -€1,789 | €45,891 | +€47,681 | |
| Financial income | 75/76B | €33 | €33 | +€0 | +0.5% |
| Recurring financial income | 75 | €33 | €33 | +€0 | +0.5% |
| Financial charges | 65/66B | €419 | €385 | -€34 | -8.1% |
| Recurring financial charges | 65 | €419 | €385 | -€34 | -8.1% |
| Profit (loss) for the period before taxes | 9903 | -€2,176 | €45,539 | +€47,715 | |
| Income taxes | 67/77 | €140 | €10,026 | +€9,887 | +7086.3% |
| Profit (loss) for the period | 9904 | -€2,316 | €35,513 | +€37,828 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,316 | €35,513 | +€37,828 |
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 5 October 2026 via checked.be.