GREEN LINE 2000: 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 LINE 2000
Largest movements
- Receivables within one year -€259,198
down €259,198 (-84.2%), from €307,983 to €48,785
of which Trade receivables: -€249,381
- Tangible fixed assets -€136,216
down €136,216 (-13.2%), from €1.0m to €892,613
of which Plant, machinery and equipment: -€135,829
- Cash +€132,931
up €132,931 (+708%), from €18,772 to €151,703
mainly Depreciation (+€356,184) and Receivables within one year (+€259,198)
- Stocks and contracts +€27,307
up €27,307 (+13.0%), from €210,242 to €237,549
- Debts after one year -€99,583
no longer reported in 2025 (was €99,583)
- Other debts -€99,003
down €99,003 (-30.3%), from €326,822 to €227,819
- Current portion of long-term debt -€71,483
down €71,483 (-41.8%), from €171,067 to €99,583
- Reserves +€66,360
up €66,360 (+7.5%), from €887,707 to €954,066
- Tax, wage and social debts -€30,367
down €30,367 (-71.4%), from €42,511 to €12,144
- Staff costs -€14,815
down €14,815 (-97.7%), from €15,163 to €347
- Depreciation +€12,991
up €12,991 (+3.8%), from €343,193 to €356,184
- Gross operating margin -€12,607
down €12,607 (-2.1%), from €592,115 to €579,508
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 | €1,567,005 | €1,337,388 | -€229,616 | -14.7% |
| Fixed assets | 21/28 | €1,028,829 | €892,613 | -€136,216 | -13.2% |
| Tangible fixed assets | 22/27 | €1,028,829 | €892,613 | -€136,216 | -13.2% |
| Land and buildings | 22 | €281,585 | €244,434 | -€37,151 | -13.2% |
| Plant, machinery and equipment | 23 | €438,589 | €302,759 | -€135,829 | -31.0% |
| Furniture and vehicles | 24 | €308,655 | €345,420 | +€36,765 | +11.9% |
| Current assets | 29/58 | €538,176 | €444,775 | -€93,401 | -17.4% |
| Stocks and contracts in progress | 3 | €210,242 | €237,549 | +€27,307 | +13.0% |
| Stocks | 30/36 | €210,242 | €237,549 | +€27,307 | +13.0% |
| Amounts receivable within one year | 40/41 | €307,983 | €48,785 | -€259,198 | -84.2% |
| Trade receivables | 40 | €298,166 | €48,785 | -€249,381 | -83.6% |
| Other amounts receivable | 41 | €9,817 | - | -€9,817 | |
| Cash at bank and in hand | 54/58 | €18,772 | €151,703 | +€132,931 | +708% |
| Deferred charges and accrued income | 490/1 | €1,178 | €6,738 | +€5,560 | +472% |
| Total equity and liabilities | 10/49 | €1,567,005 | €1,337,388 | -€229,616 | -14.7% |
| Equity | 10/15 | €906,307 | €972,666 | +€66,360 | +7.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €887,707 | €954,066 | +€66,360 | +7.5% |
| Distributable reserves | 133 | €887,707 | €954,066 | +€66,360 | +7.5% |
| Amounts payable | 17/49 | €660,698 | €364,722 | -€295,976 | -44.8% |
| Amounts payable after more than one year | 17 | €99,583 | - | -€99,583 | |
| Financial debts | 170/4 | €99,583 | - | -€99,583 | |
| Amounts payable within one year | 42/48 | €561,115 | €364,722 | -€196,393 | -35.0% |
| Current portion of amounts payable after more than one year | 42 | €171,067 | €99,583 | -€71,483 | -41.8% |
| Trade debts | 44 | €20,715 | €25,176 | +€4,461 | +21.5% |
| Suppliers | 440/4 | €20,715 | €25,176 | +€4,461 | +21.5% |
| Taxes, remuneration and social security | 45 | €42,511 | €12,144 | -€30,367 | -71.4% |
| Taxes | 450/3 | €42,511 | €12,144 | -€30,367 | -71.4% |
| Other amounts payable | 47/48 | €326,822 | €227,819 | -€99,003 | -30.3% |
| Non-recurring operating income | 76A | - | €21,000 | +€21,000 | |
| Remuneration, social security and pensions | 62 | €15,163 | €347 | -€14,815 | -97.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €343,193 | €356,184 | +€12,991 | +3.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €491 | - | -€491 | |
| Other operating charges | 640/8 | €6,797 | €6,853 | +€56 | +0.8% |
| Gross operating margin | 9900 | €592,115 | €579,508 | -€12,607 | -2.1% |
| Operating profit (loss) | 9901 | €226,472 | €216,124 | -€10,348 | -4.6% |
| Financial income | 75/76B | €1,900 | €1,053 | -€847 | -44.6% |
| Recurring financial income | 75 | €1,900 | €1,053 | -€847 | -44.6% |
| Financial charges | 65/66B | €21,840 | €18,234 | -€3,606 | -16.5% |
| Recurring financial charges | 65 | €21,840 | €18,234 | -€3,606 | -16.5% |
| Profit (loss) for the period before taxes | 9903 | €206,531 | €198,943 | -€7,589 | -3.7% |
| Income taxes | 67/77 | €65,207 | €63,504 | -€1,702 | -2.6% |
| Profit (loss) for the period | 9904 | €141,325 | €135,438 | -€5,886 | -4.2% |
| Profit (loss) for the period to be appropriated | 9905 | €141,325 | €135,438 | -€5,886 | -4.2% |
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 19 October 2026 via checked.be.