GREEN TECHNIQUES: 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 TECHNIQUES
Largest movements
- Tangible fixed assets -€11,194
down €11,194 (-7.0%), from €159,799 to €148,605
of which Land and buildings: -€11,091
- Receivables within one year -€6,050
down €6,050 (-72.9%), from €8,301 to €2,251
- Debts after one year -€16,139
down €16,139 (-11.1%), from €145,233 to €129,094
- Other debts -€7,551
down €7,551 (-39.7%), from €19,000 to €11,449
- Profit (loss) carried forward +€5,374
up €5,374 (+29.0%), from -€18,542 to -€13,168
- Gross operating margin +€7,818
up €7,818 (+47.3%), from €16,514 to €24,332
- Financial charges -€943
down €943 (-13.8%), from €6,847 to €5,904
- Other operating charges +€592
up €592 (+33.0%), from €1,794 to €2,386
- Financial income +€411
new in 2024: €411
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.
Cash bridge derived
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 | €169,440 | €152,840 | -€16,600 | -9.8% |
| Fixed assets | 21/28 | €159,799 | €148,605 | -€11,194 | -7.0% |
| Tangible fixed assets | 22/27 | €159,799 | €148,605 | -€11,194 | -7.0% |
| Land and buildings | 22 | €159,696 | €148,605 | -€11,091 | -6.9% |
| Plant, machinery and equipment | 23 | €103 | - | -€103 | |
| Current assets | 29/58 | €9,641 | €4,235 | -€5,406 | -56.1% |
| Amounts receivable within one year | 40/41 | €8,301 | €2,251 | -€6,050 | -72.9% |
| Trade receivables | 40 | €8,301 | €2,251 | -€6,050 | -72.9% |
| Cash at bank and in hand | 54/58 | €1,340 | €1,984 | +€644 | +48.1% |
| Total equity and liabilities | 10/49 | €169,440 | €152,840 | -€16,600 | -9.8% |
| Equity | 10/15 | -€12,226 | -€6,968 | +€5,258 | +43.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €116 | - | -€116 | |
| Non-distributable reserves | 130/1 | €116 | - | -€116 | |
| Reserves not available under the articles | 1311 | €116 | - | -€116 | |
| Profit (loss) carried forward | 14 | -€18,542 | -€13,168 | +€5,374 | +29.0% |
| Amounts payable | 17/49 | €181,666 | €159,808 | -€21,858 | -12.0% |
| Amounts payable after more than one year | 17 | €145,233 | €129,094 | -€16,139 | -11.1% |
| Financial debts | 170/4 | €145,233 | €129,094 | -€16,139 | -11.1% |
| Amounts payable within one year | 42/48 | €36,433 | €30,714 | -€5,719 | -15.7% |
| Current portion of amounts payable after more than one year | 42 | €14,804 | €16,139 | +€1,335 | +9.0% |
| Trade debts | 44 | €1,185 | €1,103 | -€82 | -6.9% |
| Suppliers | 440/4 | €1,185 | €1,103 | -€82 | -6.9% |
| Taxes, remuneration and social security | 45 | €1,444 | €2,023 | +€579 | +40.1% |
| Taxes | 450/3 | €1,444 | €2,023 | +€579 | +40.1% |
| Other amounts payable | 47/48 | €19,000 | €11,449 | -€7,551 | -39.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,396 | €11,194 | -€202 | -1.8% |
| Other operating charges | 640/8 | €1,794 | €2,386 | +€592 | +33.0% |
| Gross operating margin | 9900 | €16,514 | €24,332 | +€7,818 | +47.3% |
| Operating profit (loss) | 9901 | €3,324 | €10,752 | +€7,428 | +223.5% |
| Financial income | 75/76B | - | €411 | +€411 | |
| Recurring financial income | 75 | - | €411 | +€411 | |
| Financial charges | 65/66B | €6,847 | €5,904 | -€943 | -13.8% |
| Recurring financial charges | 65 | €6,847 | €5,904 | -€943 | -13.8% |
| Profit (loss) for the period before taxes | 9903 | -€3,523 | €5,259 | +€8,782 | |
| Profit (loss) for the period | 9904 | -€3,523 | €5,259 | +€8,782 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,523 | €5,259 | +€8,782 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.