ALLGARDEN DEJONGHE: 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.
ALLGARDEN DEJONGHE
Largest movements
- Receivables within one year -€33,292
down €33,292 (-62.0%), from €53,714 to €20,421
of which Trade receivables: -€33,930
- Deferred charges and accrued income +€24,119
up €24,119 (+6,371%), from €379 to €24,497
- Cash +€19,762
up €19,762 (+8.0%), from €245,972 to €265,734
mainly Receivables within one year (+€33,292) and Trade debts (+€25,376)
- Tangible fixed assets +€19,237
up €19,237 (+269%), from €7,157 to €26,394
of which Plant, machinery and equipment: +€21,300
- Trade debts +€25,376
up €25,376 (+177%), from €14,366 to €39,742
- Tax, wage and social debts -€18,295
down €18,295 (-58.9%), from €31,083 to €12,787
of which Taxes: -€18,295
- Reserves +€14,257
up €14,257 (+10.0%), from €142,980 to €157,237
- Other debts +€7,009
up €7,009 (+6.1%), from €115,116 to €122,125
- Gross operating margin -€27,247
down €27,247 (-42.7%), from €63,844 to €36,598
- Taxes -€8,343
down €8,343 (-52.4%), from €15,912 to €7,569
- Other operating charges +€777
up €777 (+47.3%), from €1,641 to €2,418
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 | €331,761 | €360,348 | +€28,588 | +8.6% |
| Fixed assets | 21/28 | €7,157 | €26,394 | +€19,237 | +269% |
| Tangible fixed assets | 22/27 | €7,157 | €26,394 | +€19,237 | +269% |
| Plant, machinery and equipment | 23 | €2,345 | €23,645 | +€21,300 | +908% |
| Furniture and vehicles | 24 | €4,812 | €2,749 | -€2,063 | -42.9% |
| Current assets | 29/58 | €324,604 | €333,954 | +€9,351 | +2.9% |
| Stocks and contracts in progress | 3 | €24,540 | €23,301 | -€1,238 | -5.0% |
| Stocks | 30/36 | €11,142 | €23,301 | +€12,159 | +109% |
| Contracts in progress | 37 | €13,398 | €0 | -€13,398 | -100% |
| Amounts receivable within one year | 40/41 | €53,714 | €20,421 | -€33,292 | -62.0% |
| Trade receivables | 40 | €49,483 | €15,553 | -€33,930 | -68.6% |
| Other amounts receivable | 41 | €4,231 | €4,869 | +€638 | +15.1% |
| Cash at bank and in hand | 54/58 | €245,972 | €265,734 | +€19,762 | +8.0% |
| Deferred charges and accrued income | 490/1 | €379 | €24,497 | +€24,119 | +6,371% |
| Total equity and liabilities | 10/49 | €331,761 | €360,348 | +€28,588 | +8.6% |
| Equity | 10/15 | €162,980 | €177,237 | +€14,257 | +8.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €142,980 | €157,237 | +€14,257 | +10.0% |
| Distributable reserves | 133 | €142,980 | €157,237 | +€14,257 | +10.0% |
| Amounts payable | 17/49 | €168,780 | €183,111 | +€14,331 | +8.5% |
| Amounts payable within one year | 42/48 | €160,565 | €174,655 | +€14,090 | +8.8% |
| Trade debts | 44 | €14,366 | €39,742 | +€25,376 | +177% |
| Suppliers | 440/4 | €14,366 | €39,742 | +€25,376 | +177% |
| Taxes, remuneration and social security | 45 | €31,083 | €12,787 | -€18,295 | -58.9% |
| Taxes | 450/3 | €28,083 | €9,787 | -€18,295 | -65.1% |
| Remuneration and social security | 454/9 | €3,000 | €3,000 | = | 0.0% |
| Other amounts payable | 47/48 | €115,116 | €122,125 | +€7,009 | +6.1% |
| Accrued charges and deferred income | 492/3 | €8,216 | €8,456 | +€241 | +2.9% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,764 | €4,262 | -€501 | -10.5% |
| Other operating charges | 640/8 | €1,641 | €2,418 | +€777 | +47.3% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €63,844 | €36,598 | -€27,247 | -42.7% |
| Operating profit (loss) | 9901 | €57,439 | €29,917 | -€27,522 | -47.9% |
| Financial income | 75/76B | €490 | €697 | +€208 | +42.4% |
| Recurring financial income | 75 | €490 | €697 | +€208 | +42.4% |
| Financial charges | 65/66B | €8,334 | €8,790 | +€455 | +5.5% |
| Recurring financial charges | 65 | €8,334 | €8,790 | +€455 | +5.5% |
| Profit (loss) for the period before taxes | 9903 | €49,595 | €21,825 | -€27,770 | -56.0% |
| Income taxes | 67/77 | €15,912 | €7,569 | -€8,343 | -52.4% |
| Profit (loss) for the period | 9904 | €33,683 | €14,257 | -€19,427 | -57.7% |
| Profit (loss) for the period to be appropriated | 9905 | €33,683 | €14,257 | -€19,427 | -57.7% |
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 31 October 2026 via checked.be.