The Green Cat: 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.
The Green Cat
Largest movements
- Tangible fixed assets -€42,331
down €42,331 (-4.7%), from €905,676 to €863,345
of which Land and buildings: -€42,333
- Cash +€21,750
up €21,750 (+47.8%), from €45,539 to €67,289
mainly Depreciation (+€44,864) and Other debts (+€33,899)
- Profit (loss) carried forward -€48,495
down €48,495 (-138%), from -€35,077 to -€83,572
- Other debts +€33,899
up €33,899 (+29.0%), from €117,007 to €150,906
- Debts after one year -€22,670
down €22,670 (-2.7%), from €834,497 to €811,827
of which Financial debts: -€22,670
- Tax, wage and social debts +€15,601
up €15,601 (+678%), from €2,300 to €17,900
- Financial charges +€49,385
up €49,385 (+1,082%), from €4,565 to €53,950
- Depreciation +€9,380
up €9,380 (+26.4%), from €35,484 to €44,864
- Gross operating margin +€9,260
up €9,260 (+21.9%), from €42,248 to €51,508
- Other operating charges +€780
up €780 (+187%), from €418 to €1,197
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 | €954,171 | €933,089 | -€21,082 | -2.2% |
| Formation expenses | 20 | €253 | €22 | -€231 | -91.4% |
| Fixed assets | 21/28 | €905,676 | €863,345 | -€42,331 | -4.7% |
| Tangible fixed assets | 22/27 | €905,676 | €863,345 | -€42,331 | -4.7% |
| Land and buildings | 22 | €903,430 | €861,097 | -€42,333 | -4.7% |
| Plant, machinery and equipment | 23 | €2,246 | €2,248 | +€2 | +0.1% |
| Current assets | 29/58 | €48,242 | €69,722 | +€21,481 | +44.5% |
| Amounts receivable within one year | 40/41 | €1,608 | €1,300 | -€308 | -19.2% |
| Trade receivables | 40 | €1,608 | €1,300 | -€308 | -19.2% |
| Cash at bank and in hand | 54/58 | €45,539 | €67,289 | +€21,750 | +47.8% |
| Deferred charges and accrued income | 490/1 | €1,095 | €1,134 | +€39 | +3.6% |
| Total equity and liabilities | 10/49 | €954,171 | €933,089 | -€21,082 | -2.2% |
| Equity | 10/15 | -€25,077 | -€73,572 | -€48,495 | -193% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€35,077 | -€83,572 | -€48,495 | -138% |
| Amounts payable | 17/49 | €979,248 | €1,006,661 | +€27,413 | +2.8% |
| Amounts payable after more than one year | 17 | €834,497 | €811,827 | -€22,670 | -2.7% |
| Financial debts | 170/4 | €239,497 | €216,827 | -€22,670 | -9.5% |
| Other amounts payable | 178/9 | €595,000 | €595,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €144,751 | €194,834 | +€50,083 | +34.6% |
| Current portion of amounts payable after more than one year | 42 | €22,310 | €22,670 | +€360 | +1.6% |
| Trade debts | 44 | €3,134 | €3,358 | +€223 | +7.1% |
| Suppliers | 440/4 | €3,134 | €3,358 | +€223 | +7.1% |
| Taxes, remuneration and social security | 45 | €2,300 | €17,900 | +€15,601 | +678% |
| Taxes | 450/3 | €2,300 | €17,900 | +€15,601 | +678% |
| Other amounts payable | 47/48 | €117,007 | €150,906 | +€33,899 | +29.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,484 | €44,864 | +€9,380 | +26.4% |
| Other operating charges | 640/8 | €418 | €1,197 | +€780 | +187% |
| Gross operating margin | 9900 | €42,248 | €51,508 | +€9,260 | +21.9% |
| Operating profit (loss) | 9901 | €6,346 | €5,447 | -€899 | -14.2% |
| Financial income | 75/76B | €30 | €8 | -€23 | -75.3% |
| Recurring financial income | 75 | €30 | €8 | -€23 | -75.3% |
| Financial charges | 65/66B | €4,565 | €53,950 | +€49,385 | +1,082% |
| Recurring financial charges | 65 | €4,565 | €53,950 | +€49,385 | +1,082% |
| Profit (loss) for the period before taxes | 9903 | €1,812 | -€48,495 | -€50,307 | |
| Profit (loss) for the period | 9904 | €1,812 | -€48,495 | -€50,307 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,812 | -€48,495 | -€50,307 |
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 21 October 2026 via checked.be.