GREEN HOME AUDIT: 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 HOME AUDIT
Largest movements
- Cash +€136,041
up €136,041 (+14,171%), from €960 to €137,001
mainly Current investments (+€100,000) and Net result for the year (+€57,450)
- Current investments -€100,000
no longer reported in 2025 (was €100,000)
- Tangible fixed assets -€3,663
down €3,663 (-20.7%), from €17,698 to €14,035
- Receivables within one year -€3,454
down €3,454 (-38.6%), from €8,948 to €5,494
of which Other amounts receivable: -€2,781
- Profit (loss) carried forward +€31,450
up €31,450 (+27.6%), from €114,033 to €145,483
- Tax, wage and social debts -€1,814
down €1,814 (-19.3%), from €9,407 to €7,594
- Gross operating margin -€35,985
down €35,985 (-30.6%), from €117,692 to €81,707
- Taxes -€4,588
down €4,588 (-18.7%), from €24,519 to €19,931
- Depreciation +€2,999
up €2,999 (+452%), from €664 to €3,663
- Financial charges +€1,675
up €1,675 (+7,981%), from €21 to €1,696
- Financial income +€1,181
up €1,181 (+56,240%), from €2 to €1,183
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 | €128,281 | €157,116 | +€28,835 | +22.5% |
| Fixed assets | 21/28 | €17,698 | €14,570 | -€3,128 | -17.7% |
| Tangible fixed assets | 22/27 | €17,698 | €14,035 | -€3,663 | -20.7% |
| Plant, machinery and equipment | 23 | €17,698 | €14,035 | -€3,663 | -20.7% |
| Financial fixed assets | 28 | - | €535 | +€535 | |
| Current assets | 29/58 | €110,583 | €142,546 | +€31,963 | +28.9% |
| Amounts receivable within one year | 40/41 | €8,948 | €5,494 | -€3,454 | -38.6% |
| Trade receivables | 40 | €6,088 | €5,415 | -€673 | -11.0% |
| Other amounts receivable | 41 | €2,860 | €79 | -€2,781 | -97.2% |
| Current investments | 50/53 | €100,000 | - | -€100,000 | |
| Cash at bank and in hand | 54/58 | €960 | €137,001 | +€136,041 | +14,171% |
| Deferred charges and accrued income | 490/1 | €675 | €51 | -€624 | -92.5% |
| Total equity and liabilities | 10/49 | €128,281 | €157,116 | +€28,835 | +22.5% |
| Equity | 10/15 | €117,033 | €148,483 | +€31,450 | +26.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €114,033 | €145,483 | +€31,450 | +27.6% |
| Amounts payable | 17/49 | €11,248 | €8,632 | -€2,615 | -23.3% |
| Amounts payable within one year | 42/48 | €11,248 | €8,632 | -€2,615 | -23.3% |
| Trade debts | 44 | €858 | €803 | -€55 | -6.4% |
| Suppliers | 440/4 | €858 | €803 | -€55 | -6.4% |
| Advances received on contracts in progress | 46 | - | €235 | +€235 | |
| Taxes, remuneration and social security | 45 | €9,407 | €7,594 | -€1,814 | -19.3% |
| Taxes | 450/3 | €9,407 | €7,594 | -€1,814 | -19.3% |
| Other amounts payable | 47/48 | €982 | - | -€982 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €664 | €3,663 | +€2,999 | +452% |
| Other operating charges | 640/8 | - | €150 | +€150 | |
| Gross operating margin | 9900 | €117,692 | €81,707 | -€35,985 | -30.6% |
| Operating profit (loss) | 9901 | €117,028 | €77,894 | -€39,134 | -33.4% |
| Financial income | 75/76B | €2 | €1,183 | +€1,181 | +56,240% |
| Recurring financial income | 75 | €2 | €1,183 | +€1,181 | +56,240% |
| Financial charges | 65/66B | €21 | €1,696 | +€1,675 | +7,981% |
| Recurring financial charges | 65 | €21 | €1,696 | +€1,675 | +7,981% |
| Profit (loss) for the period before taxes | 9903 | €117,009 | €77,381 | -€39,629 | -33.9% |
| Income taxes | 67/77 | €24,519 | €19,931 | -€4,588 | -18.7% |
| Profit (loss) for the period | 9904 | €92,491 | €57,450 | -€35,041 | -37.9% |
| Profit (loss) for the period to be appropriated | 9905 | €92,491 | €57,450 | -€35,041 | -37.9% |
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.