DB-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.
DB-GARDENS
Largest movements
- Cash +€21,184
up €21,184 (+37.5%), from €56,524 to €77,708
mainly Net result for the year (+€29,717) and Trade debts (+€9,237)
- Tangible fixed assets -€5,482
down €5,482 (-17.4%), from €31,516 to €26,035
of which Plant, machinery and equipment: -€3,389
- Receivables within one year +€4,245
up €4,245 (+33.8%), from €12,546 to €16,791
of which Trade receivables: +€4,363
- Deferred charges and accrued income +€1,852
up €1,852 (+54.7%), from €3,382 to €5,234
- Reserves +€11,717
up €11,717 (+14.9%), from €78,760 to €90,477
- Trade debts +€9,237
up €9,237 (+85.3%), from €10,827 to €20,064
- Tax, wage and social debts +€1,788
up €1,788 (+48.4%), from €3,695 to €5,483
- Gross operating margin -€12,404
down €12,404 (-19.0%), from €65,267 to €52,864
- Depreciation -€3,626
down €3,626 (-39.8%), from €9,108 to €5,482
- Taxes -€1,481
down €1,481 (-10.8%), from €13,770 to €12,289
- Financial charges -€755
down €755 (-13.1%), from €5,785 to €5,030
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 | €104,032 | €126,024 | +€21,992 | +21.1% |
| Fixed assets | 21/28 | €31,580 | €26,291 | -€5,289 | -16.7% |
| Tangible fixed assets | 22/27 | €31,516 | €26,035 | -€5,482 | -17.4% |
| Land and buildings | 22 | €2,797 | €2,705 | -€92 | -3.3% |
| Plant, machinery and equipment | 23 | €22,970 | €19,581 | -€3,389 | -14.8% |
| Furniture and vehicles | 24 | €5,749 | €3,748 | -€2,001 | -34.8% |
| Financial fixed assets | 28 | €63 | €256 | +€193 | +305% |
| Current assets | 29/58 | €72,453 | €99,734 | +€27,281 | +37.7% |
| Amounts receivable within one year | 40/41 | €12,546 | €16,791 | +€4,245 | +33.8% |
| Trade receivables | 40 | €7,956 | €12,320 | +€4,363 | +54.8% |
| Other amounts receivable | 41 | €4,590 | €4,471 | -€118 | -2.6% |
| Cash at bank and in hand | 54/58 | €56,524 | €77,708 | +€21,184 | +37.5% |
| Deferred charges and accrued income | 490/1 | €3,382 | €5,234 | +€1,852 | +54.7% |
| Total equity and liabilities | 10/49 | €104,032 | €126,024 | +€21,992 | +21.1% |
| Equity | 10/15 | €88,760 | €100,477 | +€11,717 | +13.2% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €78,760 | €90,477 | +€11,717 | +14.9% |
| Distributable reserves | 133 | €78,760 | €90,477 | +€11,717 | +14.9% |
| Amounts payable | 17/49 | €15,272 | €25,547 | +€10,275 | +67.3% |
| Amounts payable within one year | 42/48 | €15,272 | €25,547 | +€10,275 | +67.3% |
| Trade debts | 44 | €10,827 | €20,064 | +€9,237 | +85.3% |
| Suppliers | 440/4 | €10,827 | €20,064 | +€9,237 | +85.3% |
| Taxes, remuneration and social security | 45 | €3,695 | €5,483 | +€1,788 | +48.4% |
| Taxes | 450/3 | €3,695 | €5,483 | +€1,788 | +48.4% |
| Other amounts payable | 47/48 | €750 | - | -€750 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,108 | €5,482 | -€3,626 | -39.8% |
| Other operating charges | 640/8 | €424 | €479 | +€54 | +12.8% |
| Gross operating margin | 9900 | €65,267 | €52,864 | -€12,404 | -19.0% |
| Operating profit (loss) | 9901 | €55,736 | €46,904 | -€8,832 | -15.8% |
| Financial income | 75/76B | €6 | €132 | +€126 | +2,067% |
| Recurring financial income | 75 | €6 | €132 | +€126 | +2,067% |
| Financial charges | 65/66B | €5,785 | €5,030 | -€755 | -13.1% |
| Recurring financial charges | 65 | €5,785 | €5,030 | -€755 | -13.1% |
| Profit (loss) for the period before taxes | 9903 | €49,956 | €42,006 | -€7,951 | -15.9% |
| Income taxes | 67/77 | €13,770 | €12,289 | -€1,481 | -10.8% |
| Profit (loss) for the period | 9904 | €36,187 | €29,717 | -€6,470 | -17.9% |
| Profit (loss) for the period to be appropriated | 9905 | €36,187 | €29,717 | -€6,470 | -17.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.