GREENFIELD CONSULTANTS: 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.
GREENFIELD CONSULTANTS
Largest movements
- Receivables within one year -€57,815
down €57,815 (-22.6%), from €255,586 to €197,771
of which Trade receivables: -€49,788
- Cash +€49,844
up €49,844 (+29.6%), from €168,378 to €218,222
mainly Net result for the year (+€129,773) and Receivables within one year (+€57,815)
- Tangible fixed assets -€9,809
down €9,809 (-2.7%), from €359,071 to €349,261
of which Furniture and vehicles: -€13,364
- Other debts -€40,670
down €40,670 (-12.0%), from €339,040 to €298,369
- Debts after one year +€37,244
up €37,244 (+14.0%), from €265,597 to €302,840
- Tax, wage and social debts -€9,691
down €9,691 (-20.2%), from €47,868 to €38,177
- Other operating charges -€7,848
down €7,848 (-61.1%), from €12,851 to €5,003
- Gross operating margin +€6,049
up €6,049 (+2.9%), from €208,912 to €214,961
- Taxes -€4,787
down €4,787 (-11.3%), from €42,292 to €37,505
- Financial charges +€2,573
up €2,573 (+22.7%), from €11,349 to €13,922
- Depreciation +€2,396
up €2,396 (+8.9%), from €26,934 to €29,329
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 | €784,285 | €766,706 | -€17,580 | -2.2% |
| Fixed assets | 21/28 | €360,321 | €350,511 | -€9,809 | -2.7% |
| Tangible fixed assets | 22/27 | €359,071 | €349,261 | -€9,809 | -2.7% |
| Land and buildings | 22 | €315,950 | €322,654 | +€6,705 | +2.1% |
| Furniture and vehicles | 24 | €39,189 | €25,825 | -€13,364 | -34.1% |
| Other tangible fixed assets | 26 | €3,932 | €782 | -€3,150 | -80.1% |
| Financial fixed assets | 28 | €1,250 | €1,250 | = | 0.0% |
| Current assets | 29/58 | €423,964 | €416,194 | -€7,770 | -1.8% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €255,586 | €197,771 | -€57,815 | -22.6% |
| Trade receivables | 40 | €247,559 | €197,771 | -€49,788 | -20.1% |
| Other amounts receivable | 41 | €8,028 | €0 | -€8,028 | -100% |
| Cash at bank and in hand | 54/58 | €168,378 | €218,222 | +€49,844 | +29.6% |
| Deferred charges and accrued income | 490/1 | - | €201 | +€201 | |
| Total equity and liabilities | 10/49 | €784,285 | €766,706 | -€17,580 | -2.2% |
| Equity | 10/15 | €90,460 | €88,600 | -€1,860 | -2.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €71,860 | €70,000 | -€1,860 | -2.6% |
| Distributable reserves | 133 | €71,860 | €70,000 | -€1,860 | -2.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €693,825 | €678,106 | -€15,720 | -2.3% |
| Amounts payable after more than one year | 17 | €265,597 | €302,840 | +€37,244 | +14.0% |
| Financial debts | 170/4 | €265,597 | €302,840 | +€37,244 | +14.0% |
| Amounts payable within one year | 42/48 | €426,579 | €375,265 | -€51,314 | -12.0% |
| Current portion of amounts payable after more than one year | 42 | €26,873 | €27,756 | +€883 | +3.3% |
| Trade debts | 44 | €12,798 | €10,962 | -€1,836 | -14.3% |
| Suppliers | 440/4 | €12,798 | €10,962 | -€1,836 | -14.3% |
| Taxes, remuneration and social security | 45 | €47,868 | €38,177 | -€9,691 | -20.2% |
| Taxes | 450/3 | €47,868 | €38,177 | -€9,691 | -20.2% |
| Other amounts payable | 47/48 | €339,040 | €298,369 | -€40,670 | -12.0% |
| Accrued charges and deferred income | 492/3 | €1,650 | €0 | -€1,650 | -100% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,934 | €29,329 | +€2,396 | +8.9% |
| Other operating charges | 640/8 | €12,851 | €5,003 | -€7,848 | -61.1% |
| Gross operating margin | 9900 | €208,912 | €214,961 | +€6,049 | +2.9% |
| Operating profit (loss) | 9901 | €169,127 | €180,628 | +€11,501 | +6.8% |
| Financial income | 75/76B | €1,001 | €572 | -€429 | -42.8% |
| Recurring financial income | 75 | €1,001 | €572 | -€429 | -42.8% |
| Financial charges | 65/66B | €11,349 | €13,922 | +€2,573 | +22.7% |
| Recurring financial charges | 65 | €11,349 | €13,922 | +€2,573 | +22.7% |
| Profit (loss) for the period before taxes | 9903 | €158,779 | €167,279 | +€8,500 | +5.4% |
| Income taxes | 67/77 | €42,292 | €37,505 | -€4,787 | -11.3% |
| Profit (loss) for the period | 9904 | €116,486 | €129,773 | +€13,287 | +11.4% |
| Profit (loss) for the period to be appropriated | 9905 | €116,486 | €129,773 | +€13,287 | +11.4% |
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 27 October 2026 via checked.be.