D-New 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.
D-New Garden
Largest movements
- Cash +€7,954
up €7,954 (+46.9%), from €16,956 to €24,910
mainly Depreciation (+€12,150) and Receivables within one year (+€5,659)
- Receivables within one year -€5,659
down €5,659 (-43.0%), from €13,164 to €7,505
of which Trade receivables: -€7,821
- Tangible fixed assets -€5,357
down €5,357 (-16.7%), from €32,082 to €26,725
of which Furniture and vehicles: -€7,899
- Debts after one year -€6,000
down €6,000 (-46.2%), from €13,000 to €7,000
- Trade debts +€1,984
up €1,984 (+116%), from €1,704 to €3,688
- Profit (loss) carried forward +€787
up €787 (+9.1%), from €8,670 to €9,457
- Gross operating margin -€7,781
down €7,781 (-33.4%), from €23,296 to €15,515
- Depreciation -€2,861
down €2,861 (-19.1%), from €15,012 to €12,150
- Financial charges +€769
up €769 (+74.1%), from €1,038 to €1,806
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 | €64,452 | €61,521 | -€2,931 | -4.5% |
| Fixed assets | 21/28 | €32,082 | €26,725 | -€5,357 | -16.7% |
| Tangible fixed assets | 22/27 | €32,082 | €26,725 | -€5,357 | -16.7% |
| Plant, machinery and equipment | 23 | €6,001 | €8,543 | +€2,542 | +42.4% |
| Furniture and vehicles | 24 | €26,081 | €18,182 | -€7,899 | -30.3% |
| Current assets | 29/58 | €32,370 | €34,797 | +€2,426 | +7.5% |
| Amounts receivable within one year | 40/41 | €13,164 | €7,505 | -€5,659 | -43.0% |
| Trade receivables | 40 | €12,251 | €4,430 | -€7,821 | -63.8% |
| Other amounts receivable | 41 | €913 | €3,075 | +€2,162 | +237% |
| Cash at bank and in hand | 54/58 | €16,956 | €24,910 | +€7,954 | +46.9% |
| Deferred charges and accrued income | 490/1 | €2,250 | €2,382 | +€132 | +5.9% |
| Total equity and liabilities | 10/49 | €64,452 | €61,521 | -€2,931 | -4.5% |
| Equity | 10/15 | €15,490 | €16,277 | +€787 | +5.1% |
| Contributions | 10/11 | €6,820 | €6,820 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,670 | €9,457 | +€787 | +9.1% |
| Amounts payable | 17/49 | €48,962 | €45,244 | -€3,718 | -7.6% |
| Amounts payable after more than one year | 17 | €13,000 | €7,000 | -€6,000 | -46.2% |
| Financial debts | 170/4 | €13,000 | €7,000 | -€6,000 | -46.2% |
| Amounts payable within one year | 42/48 | €35,962 | €38,244 | +€2,282 | +6.3% |
| Current portion of amounts payable after more than one year | 42 | €6,277 | €6,000 | -€277 | -4.4% |
| Trade debts | 44 | €1,704 | €3,688 | +€1,984 | +116% |
| Suppliers | 440/4 | €1,704 | €3,688 | +€1,984 | +116% |
| Taxes, remuneration and social security | 45 | €1,522 | €2,097 | +€575 | +37.8% |
| Taxes | 450/3 | €1,522 | €2,097 | +€575 | +37.8% |
| Other amounts payable | 47/48 | €26,459 | €26,459 | = | 0.0% |
| Non-recurring operating income | 76A | €3,652 | - | -€3,652 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,012 | €12,150 | -€2,861 | -19.1% |
| Other operating charges | 640/8 | €821 | €857 | +€37 | +4.5% |
| Gross operating margin | 9900 | €23,296 | €15,515 | -€7,781 | -33.4% |
| Operating profit (loss) | 9901 | €7,463 | €2,507 | -€4,956 | -66.4% |
| Financial income | 75/76B | €4 | €86 | +€82 | +2,072% |
| Recurring financial income | 75 | €4 | €86 | +€82 | +2,072% |
| Financial charges | 65/66B | €1,038 | €1,806 | +€769 | +74.1% |
| Recurring financial charges | 65 | €1,038 | €1,806 | +€769 | +74.1% |
| Profit (loss) for the period before taxes | 9903 | €6,430 | €787 | -€5,642 | -87.8% |
| Profit (loss) for the period | 9904 | €6,430 | €787 | -€5,642 | -87.8% |
| Profit (loss) for the period to be appropriated | 9905 | €6,430 | €787 | -€5,642 | -87.8% |
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 25 October 2026 via checked.be.