DIERGARTEN & C°: 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.
DIERGARTEN & C°
Largest movements
- Current investments +€100,000
new in 2025: €100,000
- Cash -€98,666
down €98,666 (-35.9%), from €274,473 to €175,806
mainly Current investments (-€100,000) and Net result for the year (-€9,883)
- Receivables within one year -€18,617
down €18,617 (-25.4%), from €73,327 to €54,710
of which Other amounts receivable: -€14,891
- Tangible fixed assets -€8,278
no longer reported in 2025 (was €8,278)
- Profit (loss) carried forward -€9,883
down €9,883 (-2.0%), from -€494,303 to -€504,186
- Debts after one year -€6,379
no longer reported in 2025 (was €6,379)
- Trade debts -€3,909
down €3,909 (-76.3%), from €5,123 to €1,214
- Gross operating margin +€5,587
up €5,587 (+97.3%), from €5,739 to €11,326
- Staff costs -€332
no longer reported in 2025 (was €332)
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 | €356,078 | €330,516 | -€25,562 | -7.2% |
| Fixed assets | 21/28 | €8,278 | - | -€8,278 | |
| Tangible fixed assets | 22/27 | €8,278 | - | -€8,278 | |
| Leasing and similar rights | 25 | €8,278 | - | -€8,278 | |
| Current assets | 29/58 | €347,800 | €330,516 | -€17,284 | -5.0% |
| Amounts receivable within one year | 40/41 | €73,327 | €54,710 | -€18,617 | -25.4% |
| Trade receivables | 40 | €5,595 | €1,868 | -€3,727 | -66.6% |
| Other amounts receivable | 41 | €67,732 | €52,841 | -€14,891 | -22.0% |
| Current investments | 50/53 | - | €100,000 | +€100,000 | |
| Cash at bank and in hand | 54/58 | €274,473 | €175,806 | -€98,666 | -35.9% |
| Total equity and liabilities | 10/49 | €356,078 | €330,516 | -€25,562 | -7.2% |
| Equity | 10/15 | €329,019 | €319,136 | -€9,883 | -3.0% |
| Contributions | 10/11 | €820,528 | €820,528 | = | 0.0% |
| Capital | 10 | €820,528 | €820,528 | = | 0.0% |
| Issued capital | 100 | €820,528 | €820,528 | = | 0.0% |
| Reserves | 13 | €2,795 | €2,795 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,795 | €2,795 | = | 0.0% |
| Legal reserve | 130 | €2,795 | €2,795 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€494,303 | -€504,186 | -€9,883 | -2.0% |
| Amounts payable | 17/49 | €27,059 | €11,380 | -€15,679 | -57.9% |
| Amounts payable after more than one year | 17 | €6,379 | - | -€6,379 | |
| Financial debts | 170/4 | €6,379 | - | -€6,379 | |
| Amounts payable within one year | 42/48 | €20,679 | €11,380 | -€9,299 | -45.0% |
| Current portion of amounts payable after more than one year | 42 | €8,411 | €6,379 | -€2,031 | -24.2% |
| Trade debts | 44 | €5,123 | €1,214 | -€3,909 | -76.3% |
| Suppliers | 440/4 | €5,123 | €1,214 | -€3,909 | -76.3% |
| Taxes, remuneration and social security | 45 | €7,146 | €3,787 | -€3,359 | -47.0% |
| Taxes | 450/3 | €7,146 | €3,787 | -€3,359 | -47.0% |
| Non-recurring operating income | 76A | €868 | - | -€868 | |
| Remuneration, social security and pensions | 62 | €332 | - | -€332 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,278 | €8,278 | +€0 | 0.0% |
| Other operating charges | 640/8 | €1,422 | €1,351 | -€71 | -5.0% |
| Non-recurring operating charges | 66A | €189 | €13,251 | +€13,062 | +6,900% |
| Gross operating margin | 9900 | €5,739 | €11,326 | +€5,587 | +97.3% |
| Operating profit (loss) | 9901 | -€4,483 | -€11,554 | -€7,071 | -158% |
| Financial income | 75/76B | €2,526 | €2,475 | -€51 | -2.0% |
| Recurring financial income | 75 | €2,526 | €2,475 | -€51 | -2.0% |
| Financial charges | 65/66B | €700 | €720 | +€21 | +2.9% |
| Recurring financial charges | 65 | €700 | €720 | +€21 | +2.9% |
| Profit (loss) for the period before taxes | 9903 | -€2,656 | -€9,799 | -€7,143 | -269% |
| Income taxes | 67/77 | €73 | €84 | +€11 | +14.9% |
| Profit (loss) for the period | 9904 | -€2,729 | -€9,883 | -€7,154 | -262% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,729 | -€9,883 | -€7,154 | -262% |
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 27 October 2026 via checked.be.