GREEN ROOM: 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 ROOM
Largest movements
- Cash -€66,354
down €66,354 (-27.8%), from €238,370 to €172,016
mainly Net result for the year (-€130,267) and Other debts (-€54,393)
- Receivables within one year -€30,235
down €30,235 (-22.4%), from €134,909 to €104,673
of which Trade receivables: -€18,797
- Deferred charges and accrued income -€12,205
no longer reported in 2024 (was €12,205)
- Tangible fixed assets +€6,294
up €6,294 (+128%), from €4,917 to €11,212
of which Furniture and vehicles: +€3,638
- Stocks and contracts -€4,769
down €4,769 (-20.9%), from €22,870 to €18,100
- Profit (loss) carried forward -€130,267
down €130,267 (-174%), from -€74,877 to -€205,143
- Trade debts +€63,441
up €63,441 (+1,273%), from €4,983 to €68,424
- Other debts -€54,393
down €54,393 (-56.0%), from €97,109 to €42,716
- Tax, wage and social debts +€13,950
up €13,950 (+433%), from €3,225 to €17,175
- Gross operating margin -€46,020
down €46,020 (-62.5%), from -€73,621 to -€119,640
- Write-downs +€8,557
up €8,557, from -€637 to €7,920
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 | €413,270 | €306,001 | -€107,269 | -26.0% |
| Fixed assets | 21/28 | €4,917 | €11,212 | +€6,294 | +128% |
| Tangible fixed assets | 22/27 | €4,917 | €11,212 | +€6,294 | +128% |
| Plant, machinery and equipment | 23 | - | €2,656 | +€2,656 | |
| Furniture and vehicles | 24 | €4,917 | €8,555 | +€3,638 | +74.0% |
| Current assets | 29/58 | €408,353 | €294,790 | -€113,563 | -27.8% |
| Stocks and contracts in progress | 3 | €22,870 | €18,100 | -€4,769 | -20.9% |
| Stocks | 30/36 | €22,870 | €18,100 | -€4,769 | -20.9% |
| Amounts receivable within one year | 40/41 | €134,909 | €104,673 | -€30,235 | -22.4% |
| Trade receivables | 40 | €108,594 | €89,796 | -€18,797 | -17.3% |
| Other amounts receivable | 41 | €26,315 | €14,877 | -€11,438 | -43.5% |
| Cash at bank and in hand | 54/58 | €238,370 | €172,016 | -€66,354 | -27.8% |
| Deferred charges and accrued income | 490/1 | €12,205 | - | -€12,205 | |
| Total equity and liabilities | 10/49 | €413,270 | €306,001 | -€107,269 | -26.0% |
| Equity | 10/15 | €307,566 | €177,299 | -€130,267 | -42.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €362,443 | €362,443 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €360,443 | €360,443 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€74,877 | -€205,143 | -€130,267 | -174% |
| Amounts payable | 17/49 | €105,704 | €128,702 | +€22,998 | +21.8% |
| Amounts payable within one year | 42/48 | €105,317 | €128,315 | +€22,998 | +21.8% |
| Trade debts | 44 | €4,983 | €68,424 | +€63,441 | +1,273% |
| Suppliers | 440/4 | €4,983 | €68,424 | +€63,441 | +1,273% |
| Taxes, remuneration and social security | 45 | €3,225 | €17,175 | +€13,950 | +433% |
| Taxes | 450/3 | €3,225 | €17,175 | +€13,950 | +433% |
| Other amounts payable | 47/48 | €97,109 | €42,716 | -€54,393 | -56.0% |
| Accrued charges and deferred income | 492/3 | €387 | €387 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €767 | €1,525 | +€759 | +99.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€637 | €7,920 | +€8,557 | |
| Other operating charges | 640/8 | €873 | €728 | -€145 | -16.6% |
| Gross operating margin | 9900 | -€73,621 | -€119,640 | -€46,020 | -62.5% |
| Operating profit (loss) | 9901 | -€74,623 | -€129,814 | -€55,191 | -74.0% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €8 | €330 | +€322 | +3,893% |
| Recurring financial charges | 65 | €8 | €330 | +€322 | +3,893% |
| Profit (loss) for the period before taxes | 9903 | -€74,631 | -€130,144 | -€55,512 | -74.4% |
| Income taxes | 67/77 | €245 | €123 | -€122 | -49.8% |
| Profit (loss) for the period | 9904 | -€74,877 | -€130,267 | -€55,390 | -74.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€74,877 | -€130,267 | -€55,390 | -74.0% |
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 26 October 2026 via checked.be.