CHC 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.
CHC GARDEN
Largest movements
- Cash +€8,513
up €8,513 (+3,084%), from €276 to €8,789
mainly Other debts (+€8,647) and Current portion of long-term debt (+€6,528)
- Tangible fixed assets -€6,255
down €6,255 (-40.5%), from €15,435 to €9,180
- Receivables within one year +€2,673
up €2,673 (+69.7%), from €3,836 to €6,508
of which Other amounts receivable: +€2,527
- Other debts +€8,647
up €8,647 (+151%), from €5,740 to €14,387
- Current portion of long-term debt +€6,528
up €6,528 (+155%), from €4,214 to €10,742
- Profit (loss) carried forward -€6,046
down €6,046, from €1,062 to -€4,984
- Debts after one year -€4,251
down €4,251 (-92.3%), from €4,607 to €356
- Trade debts +€925
up €925 (+30.6%), from €3,017 to €3,942
- Gross operating margin -€4,694
down €4,694 (-61.6%), from €7,625 to €2,930
- Depreciation +€1,451
up €1,451 (+32.7%), from €4,432 to €5,883
- Other operating charges -€316
down €316 (-27.3%), from €1,157 to €840
- Financial charges +€285
up €285 (+36.5%), from €781 to €1,067
of which Non-recurring financial charges: +€372
- Taxes -€236
no longer reported in 2025 (was €236)
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 | €19,609 | €24,543 | +€4,934 | +25.2% |
| Fixed assets | 21/28 | €15,435 | €9,245 | -€6,190 | -40.1% |
| Tangible fixed assets | 22/27 | €15,435 | €9,180 | -€6,255 | -40.5% |
| Furniture and vehicles | 24 | €15,435 | €9,180 | -€6,255 | -40.5% |
| Financial fixed assets | 28 | - | €65 | +€65 | |
| Current assets | 29/58 | €4,174 | €15,298 | +€11,124 | +267% |
| Amounts receivable within one year | 40/41 | €3,836 | €6,508 | +€2,673 | +69.7% |
| Trade receivables | 40 | €1,572 | €1,718 | +€146 | +9.3% |
| Other amounts receivable | 41 | €2,264 | €4,790 | +€2,527 | +112% |
| Cash at bank and in hand | 54/58 | €276 | €8,789 | +€8,513 | +3,084% |
| Deferred charges and accrued income | 490/1 | €62 | - | -€62 | |
| Total equity and liabilities | 10/49 | €19,609 | €24,543 | +€4,934 | +25.2% |
| Equity | 10/15 | €1,162 | -€4,884 | -€6,046 | |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Contributions outside capital | 11 | - | €100 | +€100 | |
| Other | 1109/19 | - | €100 | +€100 | |
| Profit (loss) carried forward | 14 | €1,062 | -€4,984 | -€6,046 | |
| Amounts payable | 17/49 | €18,447 | €29,427 | +€10,980 | +59.5% |
| Amounts payable after more than one year | 17 | €4,607 | €356 | -€4,251 | -92.3% |
| Financial debts | 170/4 | €4,607 | €356 | -€4,251 | -92.3% |
| Amounts payable within one year | 42/48 | €13,840 | €29,071 | +€15,231 | +110% |
| Current portion of amounts payable after more than one year | 42 | €4,214 | €10,742 | +€6,528 | +155% |
| Trade debts | 44 | €3,017 | €3,942 | +€925 | +30.6% |
| Suppliers | 440/4 | €3,017 | €3,942 | +€925 | +30.6% |
| Taxes, remuneration and social security | 45 | €869 | - | -€869 | |
| Taxes | 450/3 | €869 | - | -€869 | |
| Other amounts payable | 47/48 | €5,740 | €14,387 | +€8,647 | +151% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,432 | €5,883 | +€1,451 | +32.7% |
| Other operating charges | 640/8 | €1,157 | €840 | -€316 | -27.3% |
| Non-recurring operating charges | 66A | - | €1,200 | +€1,200 | |
| Gross operating margin | 9900 | €7,625 | €2,930 | -€4,694 | -61.6% |
| Operating profit (loss) | 9901 | €2,036 | -€4,993 | -€7,029 | |
| Financial income | 75/76B | €44 | €14 | -€30 | -68.5% |
| Recurring financial income | 75 | €44 | €14 | -€30 | -68.5% |
| Financial charges | 65/66B | €781 | €1,067 | +€285 | +36.5% |
| Recurring financial charges | 65 | €781 | €695 | -€87 | -11.1% |
| Non-recurring financial charges | 66B | - | €372 | +€372 | |
| Profit (loss) for the period before taxes | 9903 | €1,298 | -€6,046 | -€7,344 | |
| Income taxes | 67/77 | €236 | - | -€236 | |
| Profit (loss) for the period | 9904 | €1,062 | -€6,046 | -€7,108 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,062 | -€6,046 | -€7,108 |
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 24 October 2026 via checked.be.