GREEN LEAF: 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 LEAF
Largest movements
- Receivables within one year -€45,161
down €45,161 (-64.6%), from €69,911 to €24,749
of which Other amounts receivable: -€25,965
- Stocks and contracts -€7,500
no longer reported in 2025 (was €7,500)
- Trade debts -€33,717
down €33,717 (-51.3%), from €65,780 to €32,063
- Tax, wage and social debts -€16,238
down €16,238 (-89.3%), from €18,186 to €1,949
- Profit (loss) carried forward -€2,977
down €2,977 (-10.4%), from -€28,648 to -€31,625
- Gross operating margin +€23,316
up €23,316 (+97.2%), from -€24,000 to -€684
- Other operating charges -€5,990
down €5,990 (-75.2%), from €7,964 to €1,974
- Financial income +€602
up €602 (+120432.0%), from €1 to €603
- Financial charges +€455
up €455 (+264.9%), from €172 to €626
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 | €79,318 | €26,387 | -€52,931 | -66.7% |
| Fixed assets | 21/28 | €705 | €915 | +€210 | +29.8% |
| Tangible fixed assets | 22/27 | €480 | €690 | +€210 | +43.8% |
| Plant, machinery and equipment | 23 | €480 | €240 | -€240 | -50.0% |
| Furniture and vehicles | 24 | - | €450 | +€450 | |
| Financial fixed assets | 28 | €225 | €225 | = | 0.0% |
| Current assets | 29/58 | €78,613 | €25,472 | -€53,141 | -67.6% |
| Stocks and contracts in progress | 3 | €7,500 | - | -€7,500 | |
| Stocks | 30/36 | €7,500 | - | -€7,500 | |
| Amounts receivable within one year | 40/41 | €69,911 | €24,749 | -€45,161 | -64.6% |
| Trade receivables | 40 | €23,980 | €4,783 | -€19,196 | -80.1% |
| Other amounts receivable | 41 | €45,931 | €19,966 | -€25,965 | -56.5% |
| Cash at bank and in hand | 54/58 | €1,203 | €723 | -€480 | -39.9% |
| Total equity and liabilities | 10/49 | €79,318 | €26,387 | -€52,931 | -66.7% |
| Equity | 10/15 | -€26,648 | -€29,625 | -€2,977 | -11.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€28,648 | -€31,625 | -€2,977 | -10.4% |
| Amounts payable | 17/49 | €105,966 | €56,012 | -€49,954 | -47.1% |
| Amounts payable within one year | 42/48 | €83,966 | €34,012 | -€49,954 | -59.5% |
| Trade debts | 44 | €65,780 | €32,063 | -€33,717 | -51.3% |
| Suppliers | 440/4 | €65,780 | €32,063 | -€33,717 | -51.3% |
| Taxes, remuneration and social security | 45 | €18,186 | €1,949 | -€16,238 | -89.3% |
| Taxes | 450/3 | €18,186 | €1,949 | -€16,238 | -89.3% |
| Accrued charges and deferred income | 492/3 | €22,000 | €22,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €240 | €296 | +€56 | +23.1% |
| Other operating charges | 640/8 | €7,964 | €1,974 | -€5,990 | -75.2% |
| Gross operating margin | 9900 | -€24,000 | -€684 | +€23,316 | +97.2% |
| Operating profit (loss) | 9901 | -€32,204 | -€2,953 | +€29,251 | +90.8% |
| Financial income | 75/76B | €1 | €603 | +€602 | +120432.0% |
| Recurring financial income | 75 | €1 | €603 | +€602 | +120432.0% |
| Financial charges | 65/66B | €172 | €626 | +€455 | +264.9% |
| Recurring financial charges | 65 | €172 | €626 | +€455 | +264.9% |
| Profit (loss) for the period before taxes | 9903 | -€32,375 | -€2,977 | +€29,398 | +90.8% |
| Profit (loss) for the period | 9904 | -€32,375 | -€2,977 | +€29,398 | +90.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€32,375 | -€2,977 | +€29,398 | +90.8% |
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 11 October 2026 via checked.be.