BF3 Garden: 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.
BF3 Garden
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Debts after one year +€198,194
up €198,194 (+16.3%), from €1.2m to €1.4m
- Profit (loss) carried forward -€197,394
down €197,394 (-42.3%), from -€466,467 to -€663,861
- Gross operating margin +€8,801
up €8,801 (+56.8%), from -€15,495 to -€6,695
- Financial charges +€3,282
up €3,282 (+1.8%), from €186,449 to €189,730
- Other operating charges -€1,017
down €1,017 (-51.2%), from €1,986 to €969
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.
Cash bridge derived
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 | €3,156,896 | €3,154,301 | -€2,596 | -0.1% |
| Current assets | 29/58 | €3,156,896 | €3,154,301 | -€2,596 | -0.1% |
| Stocks and contracts in progress | 3 | €3,146,580 | €3,146,580 | = | 0.0% |
| Stocks | 30/36 | €3,146,580 | €3,146,580 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €2,552 | €992 | -€1,560 | -61.1% |
| Trade receivables | 40 | €1,560 | €0 | -€1,560 | -100.0% |
| Other amounts receivable | 41 | €992 | €992 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €7,764 | €6,729 | -€1,036 | -13.3% |
| Total equity and liabilities | 10/49 | €3,156,896 | €3,154,301 | -€2,596 | -0.1% |
| Equity | 10/15 | -€354,467 | -€551,861 | -€197,394 | -55.7% |
| Contributions | 10/11 | €112,000 | €112,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€466,467 | -€663,861 | -€197,394 | -42.3% |
| Amounts payable | 17/49 | €3,511,363 | €3,706,162 | +€194,799 | +5.5% |
| Amounts payable after more than one year | 17 | €1,216,355 | €1,414,549 | +€198,194 | +16.3% |
| Financial debts | 170/4 | €1,216,355 | €1,414,549 | +€198,194 | +16.3% |
| Amounts payable within one year | 42/48 | €2,284,225 | €2,283,512 | -€713 | 0.0% |
| Financial debts | 43 | €2,279,000 | €2,279,000 | = | 0.0% |
| Credit institutions | 430/8 | €2,279,000 | €2,279,000 | = | 0.0% |
| Trade debts | 44 | €5,225 | €4,512 | -€713 | -13.7% |
| Suppliers | 440/4 | €5,225 | €4,512 | -€713 | -13.7% |
| Accrued charges and deferred income | 492/3 | €10,783 | €8,101 | -€2,682 | -24.9% |
| Other operating charges | 640/8 | €1,986 | €969 | -€1,017 | -51.2% |
| Gross operating margin | 9900 | -€15,495 | -€6,695 | +€8,801 | +56.8% |
| Operating profit (loss) | 9901 | -€17,481 | -€7,664 | +€9,817 | +56.2% |
| Financial charges | 65/66B | €186,449 | €189,730 | +€3,282 | +1.8% |
| Recurring financial charges | 65 | €186,449 | €189,730 | +€3,282 | +1.8% |
| Profit (loss) for the period before taxes | 9903 | -€203,930 | -€197,394 | +€6,535 | +3.2% |
| Profit (loss) for the period | 9904 | -€203,930 | -€197,394 | +€6,535 | +3.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€203,930 | -€197,394 | +€6,535 | +3.2% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.