GROEN-PLANNING: 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.
GROEN-PLANNING
Largest movements
- Tangible fixed assets -€56,104
down €56,104 (-8.5%), from €657,858 to €601,754
- Receivables within one year +€34,177
up €34,177 (+385%), from €8,874 to €43,052
of which Other amounts receivable: +€43,052
- Cash -€9,982
down €9,982 (-47.6%), from €20,962 to €10,979
mainly Debts after one year (-€66,120) and Receivables within one year (-€34,177)
- Debts after one year -€66,120
down €66,120 (-22.3%), from €296,276 to €230,156
- Profit (loss) carried forward +€49,051
up €49,051 (+22.9%), from -€214,391 to -€165,340
- Other debts -€17,775
down €17,775 (-21.2%), from €83,802 to €66,027
- Short-term financial debts +€15,000
up €15,000 (+25.0%), from €60,000 to €75,000
- Current portion of long-term debt -€7,556
down €7,556 (-10.3%), from €73,676 to €66,120
- Gross operating margin +€50,442
up €50,442 (+53.6%), from €94,034 to €144,476
- Taxes +€10,244
new in 2025: €10,244
- Other operating charges +€8,235
up €8,235 (+196%), from €4,210 to €12,444
- Financial charges +€2,049
up €2,049 (+13.0%), from €15,773 to €17,822
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 | €687,694 | €655,785 | -€31,909 | -4.6% |
| Fixed assets | 21/28 | €657,858 | €601,754 | -€56,104 | -8.5% |
| Tangible fixed assets | 22/27 | €657,858 | €601,754 | -€56,104 | -8.5% |
| Land and buildings | 22 | €657,858 | €601,754 | -€56,104 | -8.5% |
| Current assets | 29/58 | €29,836 | €54,031 | +€24,195 | +81.1% |
| Amounts receivable within one year | 40/41 | €8,874 | €43,052 | +€34,177 | +385% |
| Trade receivables | 40 | €8,874 | €0 | -€8,874 | -100% |
| Other amounts receivable | 41 | - | €43,052 | +€43,052 | |
| Cash at bank and in hand | 54/58 | €20,962 | €10,979 | -€9,982 | -47.6% |
| Total equity and liabilities | 10/49 | €687,694 | €655,785 | -€31,909 | -4.6% |
| Equity | 10/15 | €156,069 | €205,120 | +€49,051 | +31.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Revaluation surpluses | 12 | €350,000 | €350,000 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€214,391 | -€165,340 | +€49,051 | +22.9% |
| Amounts payable | 17/49 | €531,625 | €450,665 | -€80,960 | -15.2% |
| Amounts payable after more than one year | 17 | €296,276 | €230,156 | -€66,120 | -22.3% |
| Financial debts | 170/4 | €296,276 | €230,156 | -€66,120 | -22.3% |
| Amounts payable within one year | 42/48 | €235,349 | €220,509 | -€14,840 | -6.3% |
| Current portion of amounts payable after more than one year | 42 | €73,676 | €66,120 | -€7,556 | -10.3% |
| Financial debts | 43 | €60,000 | €75,000 | +€15,000 | +25.0% |
| Credit institutions | 430/8 | €60,000 | €75,000 | +€15,000 | +25.0% |
| Trade debts | 44 | €5,938 | €2,805 | -€3,132 | -52.8% |
| Suppliers | 440/4 | €5,938 | €2,805 | -€3,132 | -52.8% |
| Taxes, remuneration and social security | 45 | €11,933 | €10,556 | -€1,377 | -11.5% |
| Taxes | 450/3 | €8,273 | €6,896 | -€1,377 | -16.6% |
| Remuneration and social security | 454/9 | €3,660 | €3,660 | = | 0.0% |
| Other amounts payable | 47/48 | €83,802 | €66,027 | -€17,775 | -21.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €56,828 | €56,104 | -€724 | -1.3% |
| Other operating charges | 640/8 | €4,210 | €12,444 | +€8,235 | +196% |
| Gross operating margin | 9900 | €94,034 | €144,476 | +€50,442 | +53.6% |
| Operating profit (loss) | 9901 | €32,997 | €75,928 | +€42,931 | +130% |
| Financial income | 75/76B | - | €1,189 | +€1,189 | |
| Recurring financial income | 75 | - | €1,189 | +€1,189 | |
| Financial charges | 65/66B | €15,773 | €17,822 | +€2,049 | +13.0% |
| Recurring financial charges | 65 | €15,773 | €17,822 | +€2,049 | +13.0% |
| Profit (loss) for the period before taxes | 9903 | €17,224 | €59,295 | +€42,071 | +244% |
| Income taxes | 67/77 | - | €10,244 | +€10,244 | |
| Profit (loss) for the period | 9904 | €17,224 | €49,051 | +€31,827 | +185% |
| Profit (loss) for the period to be appropriated | 9905 | €17,224 | €49,051 | +€31,827 | +185% |
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.