LE VERT BOIS: 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 VERT BOIS
Largest movements
- Tangible fixed assets +€20,700
up €20,700 (+31.7%), from €65,237 to €85,937
of which Furniture and vehicles: +€16,371
- Receivables within one year -€5,517
down €5,517 (-21.8%), from €25,318 to €19,801
of which Other amounts receivable: -€8,445
- Deferred charges and accrued income +€4,617
up €4,617 (+374%), from €1,235 to €5,852
- Stocks and contracts -€3,176
down €3,176 (-47.4%), from €6,704 to €3,528
- Cash -€2,861
down €2,861 (-7.9%), from €36,007 to €33,146
mainly Investment in fixed assets (net) (-€39,555) and Trade debts (-€9,466)
- Trade debts -€9,466
down €9,466 (-11.1%), from €85,266 to €75,800
- Debts after one year +€6,690
up €6,690 (+24.6%), from €27,183 to €33,873
- Reserves +€5,243
up €5,243 (+24.4%), from €21,470 to €26,713
of which Distributable reserves: +€5,243
- Accrued charges and deferred income +€4,810
up €4,810 (+112%), from €4,297 to €9,107
- Tax, wage and social debts +€3,671
up €3,671 (+142%), from €2,589 to €6,260
of which Taxes: +€4,617
- Other operating charges +€18,337
up €18,337 (+485%), from €3,781 to €22,118
- Gross operating margin +€16,707
up €16,707 (+40.7%), from €41,033 to €57,740
- Staff costs -€5,525
down €5,525 (-38.4%), from €14,395 to €8,870
- Depreciation +€744
up €744 (+4.1%), from €18,111 to €18,855
- Financial charges -€603
down €603 (-22.8%), from €2,645 to €2,042
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.
Derived cash bridge
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 | €152,626 | €164,632 | +€12,006 | +7.9% |
| Fixed assets | 21/28 | €71,237 | €91,937 | +€20,700 | +29.1% |
| Tangible fixed assets | 22/27 | €65,237 | €85,937 | +€20,700 | +31.7% |
| Plant, machinery and equipment | 23 | €28,141 | €34,472 | +€6,331 | +22.5% |
| Furniture and vehicles | 24 | €26,874 | €43,245 | +€16,371 | +60.9% |
| Other tangible fixed assets | 26 | €10,222 | €8,220 | -€2,002 | -19.6% |
| Financial fixed assets | 28 | €6,000 | €6,000 | = | 0.0% |
| Current assets | 29/58 | €81,389 | €72,695 | -€8,694 | -10.7% |
| Amounts receivable after more than one year | 29 | €12,125 | €10,368 | -€1,757 | -14.5% |
| Other amounts receivable | 291 | €12,125 | €10,368 | -€1,757 | -14.5% |
| Stocks and contracts in progress | 3 | €6,704 | €3,528 | -€3,176 | -47.4% |
| Stocks | 30/36 | €6,704 | €3,528 | -€3,176 | -47.4% |
| Amounts receivable within one year | 40/41 | €25,318 | €19,801 | -€5,517 | -21.8% |
| Trade receivables | 40 | €16,873 | €19,801 | +€2,928 | +17.4% |
| Other amounts receivable | 41 | €8,445 | - | -€8,445 | |
| Cash at bank and in hand | 54/58 | €36,007 | €33,146 | -€2,861 | -7.9% |
| Deferred charges and accrued income | 490/1 | €1,235 | €5,852 | +€4,617 | +374% |
| Total equity and liabilities | 10/49 | €152,626 | €164,632 | +€12,006 | +7.9% |
| Equity | 10/15 | €27,667 | €32,910 | +€5,243 | +19.0% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €21,470 | €26,713 | +€5,243 | +24.4% |
| Non-distributable reserves | 130/1 | €1,554 | €1,554 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,554 | €1,554 | = | 0.0% |
| Distributable reserves | 133 | €19,916 | €25,159 | +€5,243 | +26.3% |
| Amounts payable | 17/49 | €124,959 | €131,722 | +€6,763 | +5.4% |
| Amounts payable after more than one year | 17 | €27,183 | €33,873 | +€6,690 | +24.6% |
| Financial debts | 170/4 | €27,183 | €33,873 | +€6,690 | +24.6% |
| Amounts payable within one year | 42/48 | €93,479 | €88,742 | -€4,737 | -5.1% |
| Current portion of amounts payable after more than one year | 42 | €3,687 | €6,682 | +€2,995 | +81.2% |
| Trade debts | 44 | €85,266 | €75,800 | -€9,466 | -11.1% |
| Suppliers | 440/4 | €85,266 | €75,800 | -€9,466 | -11.1% |
| Taxes, remuneration and social security | 45 | €2,589 | €6,260 | +€3,671 | +142% |
| Taxes | 450/3 | €420 | €5,037 | +€4,617 | +1,099% |
| Remuneration and social security | 454/9 | €2,169 | €1,223 | -€946 | -43.6% |
| Other amounts payable | 47/48 | €1,937 | - | -€1,937 | |
| Accrued charges and deferred income | 492/3 | €4,297 | €9,107 | +€4,810 | +112% |
| Remuneration, social security and pensions | 62 | €14,395 | €8,870 | -€5,525 | -38.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,111 | €18,855 | +€744 | +4.1% |
| Other operating charges | 640/8 | €3,781 | €22,118 | +€18,337 | +485% |
| Gross operating margin | 9900 | €41,033 | €57,740 | +€16,707 | +40.7% |
| Operating profit (loss) | 9901 | €4,746 | €7,897 | +€3,151 | +66.4% |
| Financial income | 75/76B | €362 | €286 | -€76 | -21.0% |
| Recurring financial income | 75 | €362 | €286 | -€76 | -21.0% |
| Financial charges | 65/66B | €2,645 | €2,042 | -€603 | -22.8% |
| Recurring financial charges | 65 | €2,645 | €2,042 | -€603 | -22.8% |
| Profit (loss) for the period before taxes | 9903 | €2,463 | €6,141 | +€3,678 | +149% |
| Income taxes | 67/77 | €420 | €898 | +€478 | +114% |
| Profit (loss) for the period | 9904 | €2,043 | €5,243 | +€3,200 | +157% |
| Profit (loss) for the period to be appropriated | 9905 | €2,043 | €5,243 | +€3,200 | +157% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.