B-Gardens: 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.
B-Gardens
Largest movements
- Cash +€30,860
up €30,860 (+1,543%), from €2,000 to €32,860
mainly Net result for the year (+€39,615) and Receivables within one year (+€12,346)
- Tangible fixed assets +€23,238
new in 2025: €23,238
of which Furniture and vehicles: +€16,608
- Receivables within one year -€12,346
down €12,346 (-48.6%), from €25,385 to €13,039
of which Trade receivables: -€21,166
- Intangible fixed assets +€2,715
new in 2025: €2,715
- Profit (loss) carried forward +€39,615
up €39,615 (+208%), from €19,049 to €58,664
- Tax, wage and social debts +€3,394
up €3,394 (+71.3%), from €4,762 to €8,156
of which Remuneration and social security: +€6,001
- Trade debts +€2,238
up €2,238 (+488%), from €459 to €2,697
- Gross operating margin +€46,183
up €46,183 (+194%), from €23,811 to €69,994
- Staff costs +€13,407
new in 2025: €13,407
- Taxes +€6,003
up €6,003 (+126%), from €4,762 to €10,766
- Depreciation +€5,586
new in 2025: €5,586
- Purchases and services -€1,389
no longer reported in 2025 (was €1,389)
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 | €27,385 | €72,472 | +€45,087 | +165% |
| Fixed assets | 21/28 | - | €26,373 | +€26,373 | |
| Intangible fixed assets | 21 | - | €2,715 | +€2,715 | |
| Tangible fixed assets | 22/27 | - | €23,238 | +€23,238 | |
| Plant, machinery and equipment | 23 | - | €6,630 | +€6,630 | |
| Furniture and vehicles | 24 | - | €16,608 | +€16,608 | |
| Financial fixed assets | 28 | - | €420 | +€420 | |
| Current assets | 29/58 | €27,385 | €46,099 | +€18,714 | +68.3% |
| Amounts receivable within one year | 40/41 | €25,385 | €13,039 | -€12,346 | -48.6% |
| Trade receivables | 40 | €25,200 | €4,034 | -€21,166 | -84.0% |
| Other amounts receivable | 41 | €185 | €9,005 | +€8,820 | +4,774% |
| Cash at bank and in hand | 54/58 | €2,000 | €32,860 | +€30,860 | +1,543% |
| Deferred charges and accrued income | 490/1 | - | €200 | +€200 | |
| Total equity and liabilities | 10/49 | €27,385 | €72,472 | +€45,087 | +165% |
| Equity | 10/15 | €21,049 | €60,664 | +€39,615 | +188% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Contributions outside capital | 11 | €2,000 | - | -€2,000 | |
| Other | 1109/19 | €2,000 | - | -€2,000 | |
| Profit (loss) carried forward | 14 | €19,049 | €58,664 | +€39,615 | +208% |
| Amounts payable | 17/49 | €6,336 | €11,808 | +€5,472 | +86.4% |
| Amounts payable within one year | 42/48 | €6,336 | €11,808 | +€5,472 | +86.4% |
| Trade debts | 44 | €459 | €2,697 | +€2,238 | +488% |
| Suppliers | 440/4 | €459 | €2,697 | +€2,238 | +488% |
| Taxes, remuneration and social security | 45 | €4,762 | €8,156 | +€3,394 | +71.3% |
| Taxes | 450/3 | €4,762 | €2,156 | -€2,607 | -54.7% |
| Remuneration and social security | 454/9 | - | €6,001 | +€6,001 | |
| Other amounts payable | 47/48 | €1,114 | €955 | -€160 | -14.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €1,389 | - | -€1,389 | |
| Remuneration, social security and pensions | 62 | - | €13,407 | +€13,407 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €5,586 | +€5,586 | |
| Other operating charges | 640/8 | - | €402 | +€402 | |
| Gross operating margin | 9900 | €23,811 | €69,994 | +€46,183 | +194% |
| Operating profit (loss) | 9901 | €23,811 | €50,599 | +€26,788 | +113% |
| Financial income | 75/76B | - | €16 | +€16 | |
| Recurring financial income | 75 | - | €16 | +€16 | |
| Financial charges | 65/66B | - | €235 | +€235 | |
| Recurring financial charges | 65 | - | €235 | +€235 | |
| Profit (loss) for the period before taxes | 9903 | €23,811 | €50,380 | +€26,569 | +112% |
| Income taxes | 67/77 | €4,762 | €10,766 | +€6,003 | +126% |
| Profit (loss) for the period | 9904 | €19,049 | €39,615 | +€20,566 | +108% |
| Profit (loss) for the period to be appropriated | 9905 | €19,049 | €39,615 | +€20,566 | +108% |
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 18 October 2026 via checked.be.