Green Planning: 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 Planning
Largest movements
- Receivables within one year -€26,052
down €26,052 (-61.0%), from €42,733 to €16,681
of which Trade receivables: -€25,929
- Tangible fixed assets -€14,454
down €14,454 (-20.4%), from €70,883 to €56,429
- Cash +€3,656
up €3,656 (+23.4%), from €15,606 to €19,262
mainly Receivables within one year (+€26,052) and Depreciation (+€14,454)
- Deferred charges and accrued income -€1,975
down €1,975 (-44.1%), from €4,482 to €2,507
- Debts after one year -€15,706
down €15,706 (-88.1%), from €17,829 to €2,123
- Other debts -€11,618
down €11,618 (-24.3%), from €47,835 to €36,217
- Trade debts -€9,026
down €9,026 (-54.4%), from €16,606 to €7,580
- Reserves -€1,396
down €1,396 (-5.3%), from €26,560 to €25,164
- Gross operating margin -€33,342
down €33,342 (-58.6%), from €56,918 to €23,575
- Staff costs -€12,763
down €12,763 (-60.1%), from €21,240 to €8,477
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 | €133,705 | €94,880 | -€38,825 | -29.0% |
| Fixed assets | 21/28 | €70,883 | €56,429 | -€14,454 | -20.4% |
| Tangible fixed assets | 22/27 | €70,883 | €56,429 | -€14,454 | -20.4% |
| Land and buildings | 22 | €17,600 | €11,431 | -€6,169 | -35.1% |
| Plant, machinery and equipment | 23 | €11,464 | €7,830 | -€3,635 | -31.7% |
| Furniture and vehicles | 24 | €41,819 | €37,169 | -€4,650 | -11.1% |
| Current assets | 29/58 | €62,822 | €38,451 | -€24,371 | -38.8% |
| Amounts receivable within one year | 40/41 | €42,733 | €16,681 | -€26,052 | -61.0% |
| Trade receivables | 40 | €39,133 | €13,204 | -€25,929 | -66.3% |
| Other amounts receivable | 41 | €3,601 | €3,478 | -€123 | -3.4% |
| Cash at bank and in hand | 54/58 | €15,606 | €19,262 | +€3,656 | +23.4% |
| Deferred charges and accrued income | 490/1 | €4,482 | €2,507 | -€1,975 | -44.1% |
| Total equity and liabilities | 10/49 | €133,705 | €94,880 | -€38,825 | -29.0% |
| Equity | 10/15 | €26,417 | €23,687 | -€2,730 | -10.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €26,560 | €25,164 | -€1,396 | -5.3% |
| Tax-exempt reserves | 132 | €26,560 | €25,164 | -€1,396 | -5.3% |
| Profit (loss) carried forward | 14 | -€18,735 | -€20,069 | -€1,334 | -7.1% |
| Provisions and deferred taxes | 16 | €1,467 | €1,003 | -€465 | -31.7% |
| Deferred taxes | 168 | €1,467 | €1,003 | -€465 | -31.7% |
| Amounts payable | 17/49 | €105,821 | €70,191 | -€35,630 | -33.7% |
| Amounts payable after more than one year | 17 | €17,829 | €2,123 | -€15,706 | -88.1% |
| Financial debts | 170/4 | €17,829 | €2,123 | -€15,706 | -88.1% |
| Amounts payable within one year | 42/48 | €87,992 | €68,067 | -€19,925 | -22.6% |
| Current portion of amounts payable after more than one year | 42 | €15,508 | €15,692 | +€184 | +1.2% |
| Trade debts | 44 | €16,606 | €7,580 | -€9,026 | -54.4% |
| Suppliers | 440/4 | €16,606 | €7,580 | -€9,026 | -54.4% |
| Advances received on contracts in progress | 46 | €208 | €268 | +€61 | +29.2% |
| Taxes, remuneration and social security | 45 | €7,836 | €8,310 | +€474 | +6.1% |
| Taxes | 450/3 | €4,049 | €7,474 | +€3,425 | +84.6% |
| Remuneration and social security | 454/9 | €3,787 | €836 | -€2,951 | -77.9% |
| Other amounts payable | 47/48 | €47,835 | €36,217 | -€11,618 | -24.3% |
| Remuneration, social security and pensions | 62 | €21,240 | €8,477 | -€12,763 | -60.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,792 | €14,454 | -€338 | -2.3% |
| Other operating charges | 640/8 | €1,542 | €1,647 | +€105 | +6.8% |
| Gross operating margin | 9900 | €56,918 | €23,575 | -€33,342 | -58.6% |
| Operating profit (loss) | 9901 | €19,343 | -€1,003 | -€20,346 | |
| Financial income | 75/76B | €65 | €462 | +€398 | +616.4% |
| Recurring financial income | 75 | €65 | €462 | +€398 | +616.4% |
| Financial charges | 65/66B | €2,076 | €1,670 | -€407 | -19.6% |
| Recurring financial charges | 65 | €2,076 | €1,670 | -€407 | -19.6% |
| Profit (loss) for the period before taxes | 9903 | €17,331 | -€2,210 | -€19,541 | |
| Transfer from deferred taxes | 780 | €465 | €465 | = | 0.0% |
| Income taxes | 67/77 | €541 | €985 | +€444 | +82.0% |
| Profit (loss) for the period | 9904 | €17,255 | -€2,730 | -€19,985 | |
| Transfer from tax-exempt reserves | 789 | €1,396 | €1,396 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €18,651 | -€1,334 | -€19,985 |
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 8 October 2026 via checked.be.