B&V GARDEN: what changed
B&V GARDEN
Largest movements
- Stocks and contracts -€2,358
down €2,358 (-8.3%), from €28,354 to €25,996
- Cash +€1,566
up €1,566 (+135%), from €1,157 to €2,723
mainly Stocks and contracts (+€2,358) and Deferred charges and accrued income (+€967)
- Deferred charges and accrued income -€967
down €967 (-75.3%), from €1,285 to €318
- Receivables within one year +€772
up €772 (+8.5%), from €9,119 to €9,891
of which Other amounts receivable: +€454
- Trade debts -€1,254
down €1,254 (-54.0%), from €2,321 to €1,067
- Tax, wage and social debts +€873
up €873 (+105%), from €829 to €1,702
- Profit (loss) carried forward -€627
down €627 (-2.6%), from -€23,809 to -€24,436
- Other debts -€551
down €551 (-5.2%), from €10,599 to €10,048
- Gross operating margin -€8,758
down €8,758 (-65.2%), from €13,426 to €4,668
- Financial charges +€2,212
up €2,212 (+239%), from €927 to €3,139
- Other operating charges +€626
up €626 (+62.9%), from €996 to €1,622
- Taxes +€503
up €503 (+152%), from €331 to €834
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €39,915 | €38,928 | -€987 | -2.5% |
| Current assets | 29/58 | €39,915 | €38,928 | -€987 | -2.5% |
| Stocks and contracts in progress | 3 | €28,354 | €25,996 | -€2,358 | -8.3% |
| Stocks | 30/36 | €28,354 | €25,996 | -€2,358 | -8.3% |
| Amounts receivable within one year | 40/41 | €9,119 | €9,891 | +€772 | +8.5% |
| Trade receivables | 40 | €6,636 | €6,954 | +€318 | +4.8% |
| Other amounts receivable | 41 | €2,483 | €2,937 | +€454 | +18.3% |
| Cash at bank and in hand | 54/58 | €1,157 | €2,723 | +€1,566 | +135% |
| Deferred charges and accrued income | 490/1 | €1,285 | €318 | -€967 | -75.3% |
| Total equity and liabilities | 10/49 | €39,915 | €38,928 | -€987 | -2.5% |
| Equity | 10/15 | -€3,809 | -€4,436 | -€627 | -16.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,809 | -€24,436 | -€627 | -2.6% |
| Amounts payable | 17/49 | €43,724 | €43,364 | -€360 | -0.8% |
| Amounts payable within one year | 42/48 | €43,724 | €43,094 | -€630 | -1.4% |
| Financial debts | 43 | €29,975 | €30,277 | +€302 | +1.0% |
| Credit institutions | 430/8 | €29,975 | €30,277 | +€302 | +1.0% |
| Trade debts | 44 | €2,321 | €1,067 | -€1,254 | -54.0% |
| Suppliers | 440/4 | €2,321 | €1,067 | -€1,254 | -54.0% |
| Taxes, remuneration and social security | 45 | €829 | €1,702 | +€873 | +105% |
| Taxes | 450/3 | €829 | €1,702 | +€873 | +105% |
| Other amounts payable | 47/48 | €10,599 | €10,048 | -€551 | -5.2% |
| Accrued charges and deferred income | 492/3 | - | €270 | +€270 | |
| Other operating charges | 640/8 | €996 | €1,622 | +€626 | +62.9% |
| Gross operating margin | 9900 | €13,426 | €4,668 | -€8,758 | -65.2% |
| Operating profit (loss) | 9901 | €12,430 | €3,046 | -€9,384 | -75.5% |
| Financial income | 75/76B | €195 | €300 | +€105 | +53.8% |
| Recurring financial income | 75 | €195 | €300 | +€105 | +53.8% |
| Financial charges | 65/66B | €927 | €3,139 | +€2,212 | +239% |
| Recurring financial charges | 65 | €927 | €3,139 | +€2,212 | +239% |
| Profit (loss) for the period before taxes | 9903 | €11,698 | €207 | -€11,491 | -98.2% |
| Income taxes | 67/77 | €331 | €834 | +€503 | +152% |
| Profit (loss) for the period | 9904 | €11,367 | -€627 | -€11,994 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,367 | -€627 | -€11,994 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.