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What changed?

Two fiscal 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

DE GROENE DREEF

BE 0475.813.704
NACE 81.300, Landscape service activities
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€9,147
2023 · €10,703-€1,556
Equity
€69,314
2023 · €65,167+€4,147
Cash
€29,953
2023 · €22,060+€7,893
Balance sheet total
€230,868
2023 · €195,996+€34,873

Largest movements

2023 to 2024
Assets
  • Receivables within one year +€30,940

    up €30,940 (+37.8%), from €81,911 to €112,851

    of which Trade receivables: +€40,892

  • Cash +€7,893

    up €7,893 (+35.8%), from €22,060 to €29,953

    mainly Trade debts (+€55,224) and Other debts (+€15,587)

  • Tangible fixed assets -€3,256

    down €3,256 (-3.8%), from €85,690 to €82,434

    of which Plant, machinery and equipment: -€2,983

Equity and liabilities
  • Trade debts +€55,224

    up €55,224 (+100.1%), from €55,181 to €110,406

  • Debts after one year -€24,657

    down €24,657 (-100.0%), from €24,657 to €0

  • Tax, wage and social debts -€15,761

    down €15,761 (-59.1%), from €26,666 to €10,905

    of which Taxes: -€13,095

  • Other debts +€15,587

    new in 2024: €15,587

  • Profit (loss) carried forward +€4,147

    up €4,147 (+590.2%), from €703 to €4,849

Income statement
  • Gross operating margin -€33,430

    down €33,430 (-27.4%), from €122,097 to €88,667

  • Staff costs -€30,122

    down €30,122 (-30.6%), from €98,466 to €68,343

From the 2023 result to the 2024 result

effect on the 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 2023 €10,703
Gross operating margin -€33,430
Staff costs +€30,122
Depreciation -€595
Other operating charges +€963
Financial income +€65
Financial charges +€389
Taxes +€930
Result 2024 €9,147

Cash bridge derived

cash 2023 to 2024

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.

From operations +€37,780
Investment -€564
Financing -€29,324
Cash 2023 €22,060
Net result for the year +€9,147
Depreciation +€3,256
Stocks and contracts +€1,268
Receivables within one year -€30,940
Trade debts +€55,224
Tax, wage and social debts -€15,761
Other debts +€15,587
Investment in fixed assets (net) -€564
Debts after one year -€24,657
Current portion of long-term debt +€333
Contributions, distributions and other -€5,000
Cash 2024 €29,953
Every line side by side 45 lines
Line Code 2023 2024 Change %
Total assets 20/58 €195,996 €230,868 +€34,873 +17.8%
Fixed assets 21/28 €86,272 €83,580 -€2,692 -3.1%
Tangible fixed assets 22/27 €85,690 €82,434 -€3,256 -3.8%
Land and buildings 22 €73,605 €73,332 -€273 -0.4%
Plant, machinery and equipment 23 €12,085 €9,102 -€2,983 -24.7%
Financial fixed assets 28 €582 €1,146 +€564 +97.0%
Current assets 29/58 €109,724 €147,288 +€37,565 +34.2%
Stocks and contracts in progress 3 €5,753 €4,485 -€1,268 -22.0%
Stocks 30/36 €5,753 €4,485 -€1,268 -22.0%
Amounts receivable within one year 40/41 €81,911 €112,851 +€30,940 +37.8%
Trade receivables 40 €67,047 €107,939 +€40,892 +61.0%
Other amounts receivable 41 €14,864 €4,912 -€9,953 -67.0%
Cash at bank and in hand 54/58 €22,060 €29,953 +€7,893 +35.8%
Total equity and liabilities 10/49 €195,996 €230,868 +€34,873 +17.8%
Equity 10/15 €65,167 €69,314 +€4,147 +6.4%
Contributions 10/11 €6,200 €6,200 = 0.0%
Reserves 13 €58,265 €58,265 = 0.0%
Non-distributable reserves 130/1 €13,051 €13,051 = 0.0%
Reserves not available under the articles 1311 €13,051 €13,051 = 0.0%
Distributable reserves 133 €45,214 €45,214 = 0.0%
Profit (loss) carried forward 14 €703 €4,849 +€4,147 +590.2%
Amounts payable 17/49 €130,828 €161,554 +€30,726 +23.5%
Amounts payable after more than one year 17 €24,657 €0 -€24,657 -100.0%
Financial debts 170/4 €24,657 €0 -€24,657 -100.0%
Amounts payable within one year 42/48 €106,171 €161,554 +€55,383 +52.2%
Current portion of amounts payable after more than one year 42 €24,324 €24,657 +€333 +1.4%
Trade debts 44 €55,181 €110,406 +€55,224 +100.1%
Suppliers 440/4 €55,181 €110,406 +€55,224 +100.1%
Taxes, remuneration and social security 45 €26,666 €10,905 -€15,761 -59.1%
Taxes 450/3 €17,068 €3,974 -€13,095 -76.7%
Remuneration and social security 454/9 €9,597 €6,931 -€2,666 -27.8%
Other amounts payable 47/48 - €15,587 +€15,587
Remuneration, social security and pensions 62 €98,466 €68,343 -€30,122 -30.6%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €2,660 €3,256 +€595 +22.4%
Other operating charges 640/8 €4,059 €3,097 -€963 -23.7%
Gross operating margin 9900 €122,097 €88,667 -€33,430 -27.4%
Operating profit (loss) 9901 €16,912 €13,971 -€2,941 -17.4%
Financial income 75/76B €86 €151 +€65 +76.2%
Recurring financial income 75 €86 €151 +€65 +76.2%
Financial charges 65/66B €1,483 €1,094 -€389 -26.2%
Recurring financial charges 65 €1,483 €1,094 -€389 -26.2%
Profit (loss) for the period before taxes 9903 €15,514 €13,027 -€2,486 -16.0%
Income taxes 67/77 €4,811 €3,881 -€930 -19.3%
Profit (loss) for the period 9904 €10,703 €9,147 -€1,556 -14.5%
Profit (loss) for the period to be appropriated 9905 €10,703 €9,147 -€1,556 -14.5%

Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 September 2026 via checked.be.