GREEN FINGERS: 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 FINGERS
Largest movements
- Tangible fixed assets -€15,476
down €15,476 (-94.1%), from €16,443 to €967
of which Plant, machinery and equipment: -€15,675
- Cash -€4,540
no longer reported in 2024 (was €4,540)
mainly Trade debts (-€12,689) and Net result for the year (-€3,097)
- Receivables within one year +€2,385
up €2,385 (+3.5%), from €68,557 to €70,942
of which Other amounts receivable: +€9,202
- Trade debts -€12,689
down €12,689 (-75.2%), from €16,870 to €4,181
- Reserves -€3,097
down €3,097 (-16.8%), from €18,380 to €15,283
- Tax, wage and social debts -€1,963
down €1,963 (-6.7%), from €29,410 to €27,447
- Gross operating margin -€8,589
down €8,589, from €7,936 to -€653
- Depreciation -€4,959
down €4,959 (-97.6%), from €5,080 to €122
- Taxes -€3,155
no longer reported in 2024 (was €3,155)
- Financial charges +€746
up €746 (+104%), from €717 to €1,463
- Other operating charges +€686
up €686 (+288%), from €238 to €924
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €89,804 | €72,449 | -€17,355 | -19.3% |
| Fixed assets | 21/28 | €16,443 | €967 | -€15,476 | -94.1% |
| Tangible fixed assets | 22/27 | €16,443 | €967 | -€15,476 | -94.1% |
| Plant, machinery and equipment | 23 | €16,443 | €769 | -€15,675 | -95.3% |
| Furniture and vehicles | 24 | - | €198 | +€198 | |
| Current assets | 29/58 | €73,361 | €71,482 | -€1,879 | -2.6% |
| Amounts receivable within one year | 40/41 | €68,557 | €70,942 | +€2,385 | +3.5% |
| Trade receivables | 40 | €33,783 | €26,966 | -€6,817 | -20.2% |
| Other amounts receivable | 41 | €34,775 | €43,977 | +€9,202 | +26.5% |
| Cash at bank and in hand | 54/58 | €4,540 | - | -€4,540 | |
| Deferred charges and accrued income | 490/1 | €264 | €540 | +€276 | +105% |
| Total equity and liabilities | 10/49 | €89,804 | €72,449 | -€17,355 | -19.3% |
| Equity | 10/15 | €36,980 | €33,883 | -€3,097 | -8.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €18,380 | €15,283 | -€3,097 | -16.8% |
| Distributable reserves | 133 | €18,380 | €15,283 | -€3,097 | -16.8% |
| Amounts payable | 17/49 | €52,824 | €38,566 | -€14,258 | -27.0% |
| Amounts payable within one year | 42/48 | €52,824 | €38,566 | -€14,258 | -27.0% |
| Financial debts | 43 | €6,543 | €6,937 | +€394 | +6.0% |
| Credit institutions | 430/8 | €6,543 | €6,937 | +€394 | +6.0% |
| Trade debts | 44 | €16,870 | €4,181 | -€12,689 | -75.2% |
| Suppliers | 440/4 | €16,870 | €4,181 | -€12,689 | -75.2% |
| Taxes, remuneration and social security | 45 | €29,410 | €27,447 | -€1,963 | -6.7% |
| Taxes | 450/3 | €29,410 | €27,447 | -€1,963 | -6.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,080 | €122 | -€4,959 | -97.6% |
| Other operating charges | 640/8 | €238 | €924 | +€686 | +288% |
| Non-recurring operating charges | 66A | €50 | - | -€50 | |
| Gross operating margin | 9900 | €7,936 | -€653 | -€8,589 | |
| Operating profit (loss) | 9901 | €2,568 | -€1,699 | -€4,266 | |
| Financial income | 75/76B | €5 | €65 | +€60 | +1,290% |
| Recurring financial income | 75 | €5 | €65 | +€60 | +1,290% |
| Financial charges | 65/66B | €717 | €1,463 | +€746 | +104% |
| Recurring financial charges | 65 | €717 | €1,463 | +€746 | +104% |
| Profit (loss) for the period before taxes | 9903 | €1,855 | -€3,097 | -€4,952 | |
| Income taxes | 67/77 | €3,155 | - | -€3,155 | |
| Profit (loss) for the period | 9904 | -€1,300 | -€3,097 | -€1,797 | -138% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,300 | -€3,097 | -€1,797 | -138% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.