LE CAILLOU 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.
LE CAILLOU VERT
Largest movements
- Tangible fixed assets +€29,631
new in 2025: €29,631
of which Furniture and vehicles: +€27,913
- Receivables within one year +€2,949
up €2,949 (+37.3%), from €7,896 to €10,845
of which Other amounts receivable: +€2,107
- Cash -€2,085
down €2,085 (-18.8%), from €11,115 to €9,030
mainly Investment in fixed assets (net) (-€35,685) and Receivables within one year (-€2,949)
- Formation expenses -€1,561
no longer reported in 2025 (was €1,561)
- Intangible fixed assets +€799
new in 2025: €799
- Debts after one year +€20,219
new in 2025: €20,219
- Current portion of long-term debt +€5,699
new in 2025: €5,699
- Profit (loss) carried forward +€4,091
new in 2025: €4,091
- Tax, wage and social debts -€713
down €713 (-21.7%), from €3,280 to €2,567
- Trade debts +€675
up €675 (+591%), from €114 to €789
- Gross operating margin -€7,778
down €7,778 (-36.0%), from €21,594 to €13,816
- Depreciation +€5,581
up €5,581 (+452%), from €1,235 to €6,816
- Taxes -€3,029
down €3,029 (-66.9%), from €4,530 to €1,501
- Financial charges +€778
up €778 (+2,217%), from €35 to €814
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 | €21,512 | €51,929 | +€30,417 | +141% |
| Formation expenses | 20 | €1,561 | - | -€1,561 | |
| Fixed assets | 21/28 | - | €30,430 | +€30,430 | |
| Intangible fixed assets | 21 | - | €799 | +€799 | |
| Tangible fixed assets | 22/27 | - | €29,631 | +€29,631 | |
| Furniture and vehicles | 24 | - | €27,913 | +€27,913 | |
| Other tangible fixed assets | 26 | - | €1,718 | +€1,718 | |
| Current assets | 29/58 | €19,951 | €21,499 | +€1,549 | +7.8% |
| Amounts receivable within one year | 40/41 | €7,896 | €10,845 | +€2,949 | +37.3% |
| Trade receivables | 40 | €5,439 | €6,281 | +€841 | +15.5% |
| Other amounts receivable | 41 | €2,457 | €4,564 | +€2,107 | +85.8% |
| Cash at bank and in hand | 54/58 | €11,115 | €9,030 | -€2,085 | -18.8% |
| Deferred charges and accrued income | 490/1 | €939 | €1,625 | +€685 | +72.9% |
| Total equity and liabilities | 10/49 | €21,512 | €51,929 | +€30,417 | +141% |
| Equity | 10/15 | €18,053 | €22,144 | +€4,091 | +22.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €15,053 | €15,053 | = | 0.0% |
| Distributable reserves | 133 | €15,053 | €15,053 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €4,091 | +€4,091 | |
| Amounts payable | 17/49 | €3,459 | €29,786 | +€26,326 | +761% |
| Amounts payable after more than one year | 17 | - | €20,219 | +€20,219 | |
| Financial debts | 170/4 | - | €20,219 | +€20,219 | |
| Amounts payable within one year | 42/48 | €3,394 | €9,055 | +€5,662 | +167% |
| Current portion of amounts payable after more than one year | 42 | - | €5,699 | +€5,699 | |
| Trade debts | 44 | €114 | €789 | +€675 | +591% |
| Suppliers | 440/4 | €114 | €789 | +€675 | +591% |
| Taxes, remuneration and social security | 45 | €3,280 | €2,567 | -€713 | -21.7% |
| Taxes | 450/3 | €3,280 | €2,567 | -€713 | -21.7% |
| Accrued charges and deferred income | 492/3 | €66 | €511 | +€446 | +678% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,235 | €6,816 | +€5,581 | +452% |
| Other operating charges | 640/8 | €821 | €744 | -€77 | -9.4% |
| Gross operating margin | 9900 | €21,594 | €13,816 | -€7,778 | -36.0% |
| Operating profit (loss) | 9901 | €19,538 | €6,256 | -€13,282 | -68.0% |
| Financial income | 75/76B | €80 | €150 | +€70 | +88.1% |
| Recurring financial income | 75 | €80 | €150 | +€70 | +88.1% |
| Financial charges | 65/66B | €35 | €814 | +€778 | +2,217% |
| Recurring financial charges | 65 | €35 | €814 | +€778 | +2,217% |
| Profit (loss) for the period before taxes | 9903 | €19,583 | €5,593 | -€13,991 | -71.4% |
| Income taxes | 67/77 | €4,530 | €1,501 | -€3,029 | -66.9% |
| Profit (loss) for the period | 9904 | €15,053 | €4,091 | -€10,962 | -72.8% |
| Profit (loss) for the period to be appropriated | 9905 | €15,053 | €4,091 | -€10,962 | -72.8% |
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 24 October 2026 via checked.be.