CENTRAL 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.
CENTRAL GARDENS
Largest movements
- Cash -€517,806
down €517,806 (-77.8%), from €665,425 to €147,620
mainly Receivables within one year (-€501,062) and Deferred charges and accrued income (-€171,333)
- Receivables within one year +€501,062
up €501,062 (+26.4%), from €1.9m to €2.4m
of which Other amounts receivable: +€501,880
- Deferred charges and accrued income +€171,333
up €171,333 (+113%), from €151,177 to €322,510
- Profit (loss) carried forward +€116,952
up €116,952 (+342%), from €34,173 to €151,124
- Tax, wage and social debts +€44,814
up €44,814 (+557%), from €8,039 to €52,853
- Financial income +€138,952
up €138,952 (+429%), from €32,382 to €171,334
- Taxes +€36,563
up €36,563 (+443%), from €8,251 to €44,814
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 | €2,717,643 | €2,872,232 | +€154,589 | +5.7% |
| Current assets | 29/58 | €2,717,643 | €2,872,232 | +€154,589 | +5.7% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €1,901,041 | €2,402,103 | +€501,062 | +26.4% |
| Trade receivables | 40 | €818 | €0 | -€818 | -100% |
| Other amounts receivable | 41 | €1,900,223 | €2,402,103 | +€501,880 | +26.4% |
| Cash at bank and in hand | 54/58 | €665,425 | €147,620 | -€517,806 | -77.8% |
| Deferred charges and accrued income | 490/1 | €151,177 | €322,510 | +€171,333 | +113% |
| Total equity and liabilities | 10/49 | €2,717,643 | €2,872,232 | +€154,589 | +5.7% |
| Equity | 10/15 | €2,626,907 | €2,750,014 | +€123,107 | +4.7% |
| Contributions | 10/11 | €2,532,492 | €2,532,492 | = | 0.0% |
| Capital | 10 | €2,532,492 | €2,532,492 | = | 0.0% |
| Issued capital | 100 | €2,532,492 | €2,532,492 | = | 0.0% |
| Reserves | 13 | €60,242 | €66,398 | +€6,155 | +10.2% |
| Non-distributable reserves | 130/1 | €60,242 | €66,398 | +€6,155 | +10.2% |
| Legal reserve | 130 | €60,242 | €66,398 | +€6,155 | +10.2% |
| Profit (loss) carried forward | 14 | €34,173 | €151,124 | +€116,952 | +342% |
| Amounts payable | 17/49 | €90,736 | €122,218 | +€31,482 | +34.7% |
| Amounts payable within one year | 42/48 | €90,736 | €122,218 | +€31,482 | +34.7% |
| Trade debts | 44 | €82,697 | €69,365 | -€13,332 | -16.1% |
| Suppliers | 440/4 | €82,697 | €69,365 | -€13,332 | -16.1% |
| Taxes, remuneration and social security | 45 | €8,039 | €52,853 | +€44,814 | +557% |
| Taxes | 450/3 | €8,039 | €52,853 | +€44,814 | +557% |
| Operating income | 70/76A | €28,196 | €0 | -€28,196 | -100% |
| Other operating income | 74 | €28,196 | €0 | -€28,196 | -100% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Operating charges | 60/66A | €19,578 | €3,010 | -€16,568 | -84.6% |
| Goods for resale, raw materials and consumables | 60 | €18,022 | €327 | -€17,696 | -98.2% |
| Purchases | 600/8 | €18,022 | €327 | -€17,696 | -98.2% |
| Services and other goods | 61 | €462 | €1,557 | +€1,095 | +237% |
| Other operating charges | 640/8 | €1,094 | €1,126 | +€33 | +3.0% |
| Operating profit (loss) | 9901 | €8,618 | -€3,010 | -€11,628 | |
| Financial income | 75/76B | €32,382 | €171,334 | +€138,952 | +429% |
| Recurring financial income | 75 | €32,382 | €171,334 | +€138,952 | +429% |
| Income from financial fixed assets | 750 | €0 | - | = | |
| Income from current assets | 751 | €29,208 | €171,333 | +€142,125 | +487% |
| Other financial income | 752/9 | €3,174 | €1 | -€3,173 | -100.0% |
| Financial charges | 65/66B | €450 | €403 | -€47 | -10.4% |
| Recurring financial charges | 65 | €450 | €403 | -€47 | -10.4% |
| Other financial charges | 652/9 | €450 | €403 | -€47 | -10.4% |
| Profit (loss) for the period before taxes | 9903 | €40,550 | €167,921 | +€127,371 | +314% |
| Income taxes | 67/77 | €8,251 | €44,814 | +€36,563 | +443% |
| Taxes | 670/3 | €8,251 | €44,814 | +€36,563 | +443% |
| Profit (loss) for the period | 9904 | €32,298 | €123,107 | +€90,809 | +281% |
| Profit (loss) for the period to be appropriated | 9905 | €32,298 | €123,107 | +€90,809 | +281% |
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 24 October 2026 via checked.be.