DK GARDENING: 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.
DK GARDENING
Largest movements
- Tangible fixed assets -€10,379
down €10,379 (-31.9%), from €32,495 to €22,115
of which Plant, machinery and equipment: -€7,347
- Receivables within one year +€2,148
up €2,148 (+84.0%), from €2,557 to €4,706
of which Other amounts receivable: +€4,291
- Cash -€805
down €805 (-100%), from €805 to €0
mainly Current portion of long-term debt (-€3,698) and Receivables within one year (-€2,148)
- Current portion of long-term debt -€3,698
down €3,698 (-75.8%), from €4,880 to €1,182
- Other debts -€2,143
down €2,143 (-100%), from €2,143 to €0
- Debts after one year -€1,182
down €1,182 (-100%), from €1,182 to €0
- Profit (loss) carried forward -€724
down €724 (-23.1%), from €3,134 to €2,410
- Trade debts -€646
down €646 (-28.6%), from €2,256 to €1,610
- Depreciation -€7,427
down €7,427 (-39.6%), from €18,777 to €11,350
- Gross operating margin -€1,968
down €1,968 (-13.8%), from €14,233 to €12,266
- Other operating charges +€353
up €353 (+29.9%), from €1,180 to €1,533
- Financial charges -€261
down €261 (-22.3%), from €1,175 to €913
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 | €36,343 | €27,330 | -€9,013 | -24.8% |
| Fixed assets | 21/28 | €32,598 | €22,115 | -€10,482 | -32.2% |
| Intangible fixed assets | 21 | €103 | €0 | -€103 | -100% |
| Tangible fixed assets | 22/27 | €32,495 | €22,115 | -€10,379 | -31.9% |
| Plant, machinery and equipment | 23 | €22,891 | €15,543 | -€7,347 | -32.1% |
| Furniture and vehicles | 24 | €9,604 | €6,572 | -€3,032 | -31.6% |
| Current assets | 29/58 | €3,746 | €5,214 | +€1,469 | +39.2% |
| Amounts receivable within one year | 40/41 | €2,557 | €4,706 | +€2,148 | +84.0% |
| Trade receivables | 40 | €2,142 | €0 | -€2,142 | -100% |
| Other amounts receivable | 41 | €415 | €4,706 | +€4,291 | +1,033% |
| Current investments | 50/53 | - | €0 | +€0 | |
| Cash at bank and in hand | 54/58 | €805 | €0 | -€805 | -100% |
| Deferred charges and accrued income | 490/1 | €383 | €508 | +€125 | +32.5% |
| Total equity and liabilities | 10/49 | €36,343 | €27,330 | -€9,013 | -24.8% |
| Equity | 10/15 | €24,783 | €23,464 | -€1,318 | -5.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €3,048 | €2,454 | -€594 | -19.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,188 | €594 | -€594 | -50.0% |
| Profit (loss) carried forward | 14 | €3,134 | €2,410 | -€724 | -23.1% |
| Provisions and deferred taxes | 16 | €612 | €306 | -€306 | -50.0% |
| Deferred taxes | 168 | €612 | €306 | -€306 | -50.0% |
| Amounts payable | 17/49 | €10,949 | €3,560 | -€7,389 | -67.5% |
| Amounts payable after more than one year | 17 | €1,182 | €0 | -€1,182 | -100% |
| Financial debts | 170/4 | €1,182 | €0 | -€1,182 | -100% |
| Amounts payable within one year | 42/48 | €9,721 | €3,519 | -€6,201 | -63.8% |
| Current portion of amounts payable after more than one year | 42 | €4,880 | €1,182 | -€3,698 | -75.8% |
| Financial debts | 43 | - | €416 | +€416 | |
| Credit institutions | 430/8 | - | €416 | +€416 | |
| Trade debts | 44 | €2,256 | €1,610 | -€646 | -28.6% |
| Suppliers | 440/4 | €2,256 | €1,610 | -€646 | -28.6% |
| Taxes, remuneration and social security | 45 | €442 | €311 | -€131 | -29.6% |
| Taxes | 450/3 | €442 | €311 | -€131 | -29.6% |
| Other amounts payable | 47/48 | €2,143 | €0 | -€2,143 | -100% |
| Accrued charges and deferred income | 492/3 | €46 | €40 | -€6 | -13.2% |
| Non-recurring operating income | 76A | - | €9,050 | +€9,050 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,777 | €11,350 | -€7,427 | -39.6% |
| Other operating charges | 640/8 | €1,180 | €1,533 | +€353 | +29.9% |
| Gross operating margin | 9900 | €14,233 | €12,266 | -€1,968 | -13.8% |
| Operating profit (loss) | 9901 | -€5,723 | -€617 | +€5,107 | +89.2% |
| Financial income | 75/76B | €0 | €0 | -€0 | -77.8% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -77.8% |
| Financial charges | 65/66B | €1,175 | €913 | -€261 | -22.3% |
| Recurring financial charges | 65 | €1,175 | €913 | -€261 | -22.3% |
| Profit (loss) for the period before taxes | 9903 | -€6,898 | -€1,530 | +€5,368 | +77.8% |
| Transfer from deferred taxes | 780 | €306 | €306 | = | 0.0% |
| Income taxes | 67/77 | €217 | €94 | -€123 | -56.8% |
| Profit (loss) for the period | 9904 | -€6,810 | -€1,318 | +€5,491 | +80.6% |
| Transfer from tax-exempt reserves | 789 | €594 | €594 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,216 | -€724 | +€5,491 | +88.3% |
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 31 October 2026 via checked.be.