NEW GREEN: 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.
What changed
NEW GREEN
NACE 46.319, Wholesale of fruit and vegetables, excluding potatoes
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€110,978
2024 · -€46,560+€157,539
Equity
€203,214
2024 · €92,435+€110,778
Cash
€84,740
2024 · €215,170-€130,430
Balance sheet total
€6.8m
2024 · €12.9m-€6.1m
Largest movements
Assets
- Receivables within one year -€6.3m
down €6.3m (-65.3%), from €9.7m to €3.4m
of which Trade receivables: -€4.9m
- Stocks and contracts +€724,648
up €724,648 (+87.1%), from €832,389 to €1.6m
- Tangible fixed assets -€270,996
down €270,996 (-14.2%), from €1.9m to €1.6m
of which Plant, machinery and equipment: -€295,341
- Deferred charges and accrued income -€159,800
down €159,800 (-69.1%), from €231,395 to €71,595
- Cash -€130,430
down €130,430 (-60.6%), from €215,170 to €84,740
mainly Trade debts (-€7.8m) and Other debts (-€828,920)
Equity and liabilities
- Trade debts -€7.8m
down €7.8m (-69.9%), from €11.2m to €3.4m
- Debts after one year +€2.3m
up €2.3m (+7779.4%), from €29,422 to €2.3m
- Other debts -€828,920
down €828,920 (-98.9%), from €837,906 to €8,986
- Accrued charges and deferred income +€317,535
up €317,535 (+130.1%), from €244,049 to €561,584
- Short-term financial debts -€221,902
down €221,902 (-46.7%), from €475,000 to €253,098
Income statement
- Goods and materials -€9.1m
down €9.1m (-20.3%), from €44.9m to €35.8m
of which Purchases: -€8.9m
- Turnover -€7.9m
down €7.9m (-17.7%), from €44.6m to €36.7m
- Other operating income -€2.0m
down €2.0m (-69.0%), from €2.9m to €896,831
- Services and other goods -€982,412
down €982,412 (-53.5%), from €1.8m to €852,357
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.
Result 2024
-€46,560
Turnover
-€7.9m
Other operating income
-€2.0m
Goods and materials
+€9.1m
Services and other goods
+€982,412
Staff costs
+€8,502
Depreciation
-€9,765
Write-downs
+€8,122
Other operating charges
-€33,029
Other operating items
+€452
Financial income
+€10,032
Financial charges
-€27,812
Taxes
-€28,669
Result 2025
€110,978
Cash bridge derived
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.
From operations
-€2.1m
Investment
-€123,623
Financing
+€2.1m
Cash 2024
€215,170
From operations (derived)
-€2.1m
Net result for the year
+€110,978
Depreciation
+€335,528
Stocks and contracts
-€724,648
Receivables within one year
+€6.3m
Deferred charges and accrued income
+€159,800
Trade debts
-€7.8m
Tax, wage and social debts
+€54,500
Other debts
-€828,920
Accrued charges and deferred income
+€317,535
Investment (derived)
-€123,623
Investment in fixed assets (net)
-€123,623
Financing
+€2.1m
Debts after one year
+€2.3m
Current portion of long-term debt
-€949
Short-term financial debts
-€221,902
Contributions, distributions and other
-€200
Cash 2025
€84,740
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €12,893,463 | €6,805,541 | -€6.1m | -47.2% |
| Fixed assets | 21/28 | €1,945,914 | €1,734,009 | -€211,905 | -10.9% |
| Intangible fixed assets | 21 | €31,665 | €90,755 | +€59,090 | +186.6% |
| Tangible fixed assets | 22/27 | €1,914,249 | €1,643,253 | -€270,996 | -14.2% |
| Plant, machinery and equipment | 23 | €1,849,041 | €1,553,700 | -€295,341 | -16.0% |
| Furniture and vehicles | 24 | €27,299 | €44,056 | +€16,757 | +61.4% |
| Leasing and similar rights | 25 | €37,909 | €27,068 | -€10,840 | -28.6% |
| Other tangible fixed assets | 26 | - | €18,429 | +€18,429 | |
| Current assets | 29/58 | €10,947,549 | €5,071,532 | -€5.9m | -53.7% |
| Stocks and contracts in progress | 3 | €832,389 | €1,557,037 | +€724,648 | +87.1% |
| Stocks | 30/36 | €832,389 | €1,557,037 | +€724,648 | +87.1% |
| Raw materials and consumables | 30/31 | - | €823,489 | +€823,489 | |
| Goods purchased for resale | 34 | €832,389 | €733,548 | -€98,841 | -11.9% |
| Amounts receivable within one year | 40/41 | €9,668,595 | €3,358,160 | -€6.3m | -65.3% |
| Trade receivables | 40 | €7,781,035 | €2,845,367 | -€4.9m | -63.4% |
| Other amounts receivable | 41 | €1,887,560 | €512,793 | -€1.4m | -72.8% |
| Cash at bank and in hand | 54/58 | €215,170 | €84,740 | -€130,430 | -60.6% |
| Deferred charges and accrued income | 490/1 | €231,395 | €71,595 | -€159,800 | -69.1% |
| Total equity and liabilities | 10/49 | €12,893,463 | €6,805,541 | -€6.1m | -47.2% |
| Equity | 10/15 | €92,435 | €203,214 | +€110,778 | +119.8% |
| Contributions | 10/11 | €57,000 | €56,800 | -€200 | -0.4% |
| Reserves | 13 | €1,900 | €1,900 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,900 | €1,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,535 | €144,514 | +€110,978 | +330.9% |
| Amounts payable | 17/49 | €12,801,028 | €6,602,327 | -€6.2m | -48.4% |
| Amounts payable after more than one year | 17 | €29,422 | €2,318,295 | +€2.3m | +7779.4% |
| Financial debts | 170/4 | €29,422 | €2,318,295 | +€2.3m | +7779.4% |
| Leasing and similar obligations | 172 | €29,422 | €18,295 | -€11,127 | -37.8% |
| Other loans | 174 | - | €2,300,000 | +€2.3m | |
| Amounts payable within one year | 42/48 | €12,527,556 | €3,722,449 | -€8.8m | -70.3% |
| Current portion of amounts payable after more than one year | 42 | €10,384 | €9,436 | -€949 | -9.1% |
| Financial debts | 43 | €475,000 | €253,098 | -€221,902 | -46.7% |
| Credit institutions | 430/8 | €475,000 | €253,098 | -€221,902 | -46.7% |
| Trade debts | 44 | €11,167,446 | €3,359,609 | -€7.8m | -69.9% |
| Suppliers | 440/4 | €11,167,446 | €3,359,609 | -€7.8m | -69.9% |
| Taxes, remuneration and social security | 45 | €36,820 | €91,320 | +€54,500 | +148.0% |
| Taxes | 450/3 | €2,467 | €35,981 | +€33,514 | +1358.3% |
| Remuneration and social security | 454/9 | €34,353 | €55,338 | +€20,986 | +61.1% |
| Other amounts payable | 47/48 | €837,906 | €8,986 | -€828,920 | -98.9% |
| Accrued charges and deferred income | 492/3 | €244,049 | €561,584 | +€317,535 | +130.1% |
| Operating income | 70/76A | €47,511,224 | €37,615,285 | -€9.9m | -20.8% |
| Turnover | 70 | €44,614,522 | €36,718,453 | -€7.9m | -17.7% |
| Other operating income | 74 | €2,896,702 | €896,831 | -€2.0m | -69.0% |
| Operating charges | 60/66A | €47,431,514 | €37,331,588 | -€10.1m | -21.3% |
| Goods for resale, raw materials and consumables | 60 | €44,948,036 | €35,804,803 | -€9.1m | -20.3% |
| Purchases | 600/8 | €44,637,095 | €35,705,962 | -€8.9m | -20.0% |
| Change in stocks: decrease (increase) | 609 | €310,941 | €98,841 | -€212,100 | -68.2% |
| Services and other goods | 61 | €1,834,769 | €852,357 | -€982,412 | -53.5% |
| Remuneration, social security and pensions | 62 | €318,817 | €310,315 | -€8,502 | -2.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €325,763 | €335,528 | +€9,765 | +3.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€8,122 | -€8,122 | |
| Other operating charges | 640/8 | €3,437 | €36,466 | +€33,029 | +960.9% |
| Non-recurring operating charges | 66A | €692 | €240 | -€452 | -65.3% |
| Operating profit (loss) | 9901 | €79,710 | €283,696 | +€203,987 | +255.9% |
| Financial income | 75/76B | €8,511 | €18,543 | +€10,032 | +117.9% |
| Recurring financial income | 75 | €8,511 | €18,543 | +€10,032 | +117.9% |
| Other financial income | 752/9 | €8,511 | €18,543 | +€10,032 | +117.9% |
| Financial charges | 65/66B | €134,781 | €162,592 | +€27,812 | +20.6% |
| Recurring financial charges | 65 | €134,781 | €162,592 | +€27,812 | +20.6% |
| Debt charges | 650 | €114,771 | €133,126 | +€18,355 | +16.0% |
| Other financial charges | 652/9 | €20,010 | €29,467 | +€9,457 | +47.3% |
| Profit (loss) for the period before taxes | 9903 | -€46,560 | €139,647 | +€186,208 | |
| Income taxes | 67/77 | €0 | €28,669 | +€28,669 | |
| Taxes | 670/3 | €8,186 | €28,669 | +€20,483 | +250.2% |
| Tax adjustments and reversals of tax provisions | 77 | €8,186 | €0 | -€8,186 | -100.0% |
| Profit (loss) for the period | 9904 | -€46,560 | €110,978 | +€157,539 | |
| Profit (loss) for the period to be appropriated | 9905 | -€46,560 | €110,978 | +€157,539 |
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 10 October 2026 via checked.be.