ALL GARDENS CONCEPT: 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.
ALL GARDENS CONCEPT
Largest movements
- Receivables within one year +€50,042
up €50,042 (+108%), from €46,276 to €96,318
of which Trade receivables: +€53,042
- Cash -€6,092
down €6,092 (-15.8%), from €38,587 to €32,495
mainly Receivables within one year (-€50,042) and Tax, wage and social debts (-€13,779)
- Tangible fixed assets -€2,481
down €2,481 (-30.3%), from €8,187 to €5,706
- Profit (loss) carried forward +€50,342
up €50,342 (+96.0%), from €52,416 to €102,758
- Tax, wage and social debts -€13,779
down €13,779 (-57.4%), from €24,004 to €10,225
- Trade debts +€4,544
up €4,544 (+278%), from €1,636 to €6,180
- Staff costs +€34,660
up €34,660 (+137%), from €25,307 to €59,967
- Taxes +€19,983
new in 2025: €19,983
- Turnover +€10,590
up €10,590 (+6.3%), from €169,393 to €179,983
- Gross operating margin +€5,601
up €5,601 (+4.4%), from €127,948 to €133,549
- Purchases and services +€4,989
up €4,989 (+12.0%), from €41,445 to €46,434
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 | €94,100 | €135,219 | +€41,119 | +43.7% |
| Fixed assets | 21/28 | €9,237 | €6,406 | -€2,831 | -30.6% |
| Intangible fixed assets | 21 | €1,050 | €700 | -€350 | -33.3% |
| Tangible fixed assets | 22/27 | €8,187 | €5,706 | -€2,481 | -30.3% |
| Furniture and vehicles | 24 | €8,187 | €5,706 | -€2,481 | -30.3% |
| Current assets | 29/58 | €84,863 | €128,813 | +€43,950 | +51.8% |
| Amounts receivable within one year | 40/41 | €46,276 | €96,318 | +€50,042 | +108% |
| Trade receivables | 40 | €31,276 | €84,318 | +€53,042 | +170% |
| Other amounts receivable | 41 | €15,000 | €12,000 | -€3,000 | -20.0% |
| Cash at bank and in hand | 54/58 | €38,587 | €32,495 | -€6,092 | -15.8% |
| Total equity and liabilities | 10/49 | €94,100 | €135,219 | +€41,119 | +43.7% |
| Equity | 10/15 | €58,416 | €108,758 | +€50,342 | +86.2% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Capital | 10 | €6,000 | €6,000 | = | 0.0% |
| Issued capital | 100 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €52,416 | €102,758 | +€50,342 | +96.0% |
| Amounts payable | 17/49 | €35,684 | €26,461 | -€9,223 | -25.8% |
| Amounts payable within one year | 42/48 | €35,684 | €26,461 | -€9,223 | -25.8% |
| Financial debts | 43 | €10,044 | €10,056 | +€12 | +0.1% |
| Credit institutions | 430/8 | - | €10,056 | +€10,056 | |
| Other loans | 439 | €10,044 | - | -€10,044 | |
| Trade debts | 44 | €1,636 | €6,180 | +€4,544 | +278% |
| Suppliers | 440/4 | €1,636 | €6,180 | +€4,544 | +278% |
| Taxes, remuneration and social security | 45 | €24,004 | €10,225 | -€13,779 | -57.4% |
| Taxes | 450/3 | €24,004 | €10,225 | -€13,779 | -57.4% |
| Turnover | 70 | €169,393 | €179,983 | +€10,590 | +6.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €41,445 | €46,434 | +€4,989 | +12.0% |
| Remuneration, social security and pensions | 62 | €25,307 | €59,967 | +€34,660 | +137% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,089 | €2,831 | +€742 | +35.5% |
| Gross operating margin | 9900 | €127,948 | €133,549 | +€5,601 | +4.4% |
| Operating profit (loss) | 9901 | €100,552 | €70,751 | -€29,801 | -29.6% |
| Financial charges | 65/66B | €136 | €426 | +€290 | +213% |
| Recurring financial charges | 65 | €136 | €426 | +€290 | +213% |
| Profit (loss) for the period before taxes | 9903 | €100,416 | €70,325 | -€30,091 | -30.0% |
| Income taxes | 67/77 | - | €19,983 | +€19,983 | |
| Profit (loss) for the period | 9904 | €100,416 | €50,342 | -€50,074 | -49.9% |
| Profit (loss) for the period to be appropriated | 9905 | €100,416 | €50,342 | -€50,074 | -49.9% |
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 17 October 2026 via checked.be.