JAUNE-ET-VERT: 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.
JAUNE-ET-VERT
Largest movements
- Cash -€7,570
down €7,570 (-60.0%), from €12,614 to €5,043
mainly Net result for the year (-€5,153) and Stocks and contracts (-€1,956)
- Stocks and contracts +€1,956
up €1,956 (+5.1%), from €38,657 to €40,613
- Profit (loss) carried forward -€5,153
down €5,153 (-90.1%), from €5,718 to €565
- Gross operating margin -€3,807
down €3,807 (-725%), from -€525 to -€4,333
- Financial charges -€388
down €388 (-70.8%), from €549 to €161
- Other operating charges +€48
up €48 (+7.8%), from €612 to €660
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 | €53,195 | €47,680 | -€5,515 | -10.4% |
| Current assets | 29/58 | €53,195 | €47,680 | -€5,515 | -10.4% |
| Stocks and contracts in progress | 3 | €38,657 | €40,613 | +€1,956 | +5.1% |
| Stocks | 30/36 | €38,657 | €40,613 | +€1,956 | +5.1% |
| Amounts receivable within one year | 40/41 | €1,924 | €2,024 | +€99 | +5.2% |
| Trade receivables | 40 | €1,595 | €1,057 | -€538 | -33.8% |
| Other amounts receivable | 41 | €329 | €967 | +€638 | +194% |
| Cash at bank and in hand | 54/58 | €12,614 | €5,043 | -€7,570 | -60.0% |
| Total equity and liabilities | 10/49 | €53,195 | €47,680 | -€5,515 | -10.4% |
| Equity | 10/15 | €27,718 | €22,565 | -€5,153 | -18.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 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% |
| Profit (loss) carried forward | 14 | €5,718 | €565 | -€5,153 | -90.1% |
| Amounts payable | 17/49 | €25,477 | €25,114 | -€362 | -1.4% |
| Amounts payable within one year | 42/48 | €25,477 | €25,114 | -€362 | -1.4% |
| Trade debts | 44 | €18,138 | €17,775 | -€362 | -2.0% |
| Suppliers | 440/4 | €18,138 | €17,775 | -€362 | -2.0% |
| Other amounts payable | 47/48 | €7,339 | €7,339 | = | 0.0% |
| Non-recurring operating income | 76A | €269 | - | -€269 | |
| Other operating charges | 640/8 | €612 | €660 | +€48 | +7.8% |
| Gross operating margin | 9900 | -€525 | -€4,333 | -€3,807 | -725% |
| Operating profit (loss) | 9901 | -€1,137 | -€4,993 | -€3,855 | -339% |
| Financial charges | 65/66B | €549 | €161 | -€388 | -70.8% |
| Recurring financial charges | 65 | €549 | €161 | -€388 | -70.8% |
| Profit (loss) for the period before taxes | 9903 | -€1,686 | -€5,153 | -€3,467 | -206% |
| Profit (loss) for the period | 9904 | -€1,686 | -€5,153 | -€3,467 | -206% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,686 | -€5,153 | -€3,467 | -206% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.