DG 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.
DG GARDEN
Largest movements
- Receivables within one year +€49,593
up €49,593 (+93.8%), from €52,868 to €102,461
of which Other amounts receivable: +€40,169
- Cash +€45,126
up €45,126 (+195%), from €23,144 to €68,270
mainly Net result for the year (+€63,228) and Tax, wage and social debts (+€23,406)
- Tangible fixed assets -€6,001
down €6,001 (-100%), from €6,001 to €0
of which Furniture and vehicles: -€5,668
- Reserves +€128,160
new in 2025: €128,160
- Profit (loss) carried forward -€64,931
down €64,931 (-100%), from €64,931 to €0
- Tax, wage and social debts +€23,406
up €23,406 (+196%), from €11,935 to €35,340
of which Taxes: +€23,406
- Trade debts +€1,823
up €1,823 (+129%), from €1,408 to €3,231
- Turnover -€83,546
no longer reported in 2025 (was €83,546)
- Purchases and services -€43,224
no longer reported in 2025 (was €43,224)
- Gross operating margin +€34,172
up €34,172 (+84.2%), from €40,597 to €74,768
- Taxes +€9,775
up €9,775 (+83.7%), from €11,683 to €21,458
- Financial income +€3,473
new in 2025: €3,473
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 | €83,274 | €172,238 | +€88,965 | +107% |
| Fixed assets | 21/28 | €7,261 | €860 | -€6,401 | -88.2% |
| Intangible fixed assets | 21 | €1,200 | €800 | -€400 | -33.3% |
| Tangible fixed assets | 22/27 | €6,001 | €0 | -€6,001 | -100% |
| Plant, machinery and equipment | 23 | €333 | €0 | -€333 | -100% |
| Furniture and vehicles | 24 | €5,668 | €0 | -€5,668 | -100% |
| Financial fixed assets | 28 | €60 | €60 | = | 0.0% |
| Current assets | 29/58 | €76,012 | €171,378 | +€95,366 | +125% |
| Amounts receivable within one year | 40/41 | €52,868 | €102,461 | +€49,593 | +93.8% |
| Trade receivables | 40 | €15,672 | €25,096 | +€9,424 | +60.1% |
| Other amounts receivable | 41 | €37,196 | €77,366 | +€40,169 | +108% |
| Cash at bank and in hand | 54/58 | €23,144 | €68,270 | +€45,126 | +195% |
| Deferred charges and accrued income | 490/1 | - | €647 | +€647 | |
| Total equity and liabilities | 10/49 | €83,274 | €172,238 | +€88,965 | +107% |
| Equity | 10/15 | €69,931 | €133,160 | +€63,228 | +90.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | - | €128,160 | +€128,160 | |
| Distributable reserves | 133 | - | €128,160 | +€128,160 | |
| Profit (loss) carried forward | 14 | €64,931 | €0 | -€64,931 | -100% |
| Amounts payable | 17/49 | €13,342 | €39,079 | +€25,736 | +193% |
| Amounts payable within one year | 42/48 | €13,342 | €39,079 | +€25,736 | +193% |
| Trade debts | 44 | €1,408 | €3,231 | +€1,823 | +129% |
| Suppliers | 440/4 | €1,408 | €3,231 | +€1,823 | +129% |
| Taxes, remuneration and social security | 45 | €11,935 | €35,340 | +€23,406 | +196% |
| Taxes | 450/3 | €11,935 | €35,340 | +€23,406 | +196% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | - | €508 | +€508 | |
| Turnover | 70 | €83,546 | - | -€83,546 | |
| Goods, raw materials, services and sundry goods | 60/61 | €43,224 | - | -€43,224 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,399 | €6,401 | +€2 | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€11,669 | -€13,331 | -€1,661 | -14.2% |
| Other operating charges | 640/8 | €772 | €400 | -€372 | -48.2% |
| Gross operating margin | 9900 | €40,597 | €74,768 | +€34,172 | +84.2% |
| Operating profit (loss) | 9901 | €45,095 | €81,298 | +€36,203 | +80.3% |
| Financial income | 75/76B | - | €3,473 | +€3,473 | |
| Recurring financial income | 75 | - | €3,473 | +€3,473 | |
| Financial charges | 65/66B | - | €85 | +€85 | |
| Recurring financial charges | 65 | - | €85 | +€85 | |
| Profit (loss) for the period before taxes | 9903 | €45,095 | €84,686 | +€39,591 | +87.8% |
| Income taxes | 67/77 | €11,683 | €21,458 | +€9,775 | +83.7% |
| Profit (loss) for the period | 9904 | €33,412 | €63,228 | +€29,816 | +89.2% |
| Profit (loss) for the period to be appropriated | 9905 | €33,412 | €63,228 | +€29,816 | +89.2% |
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 23 October 2026 via checked.be.