DM 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.
DM GARDEN
Largest movements
- Tangible fixed assets -€9,975
down €9,975 (-28.9%), from €34,484 to €24,508
of which Furniture and vehicles: -€9,668
- Receivables within one year -€8,329
down €8,329 (-87.2%), from €9,550 to €1,221
of which Trade receivables: -€6,540
- Cash -€2,727
down €2,727 (-70.9%), from €3,844 to €1,118
mainly Net result for the year (-€18,224) and Tax, wage and social debts (-€3,970)
- Profit (loss) carried forward -€18,224
down €18,224, from €1,892 to -€16,332
- Tax, wage and social debts -€3,970
down €3,970 (-53.2%), from €7,458 to €3,488
of which Taxes: -€2,654
- Trade debts +€778
up €778 (+32.2%), from €2,417 to €3,195
- Gross operating margin -€21,750
down €21,750 (-98.4%), from €22,101 to €351
- Staff costs +€8,337
up €8,337 (+1,200%), from €695 to €9,032
- Depreciation -€5,113
down €5,113 (-52.5%), from €9,743 to €4,630
- Taxes -€2,611
down €2,611 (-89.4%), from €2,920 to €309
- Other operating charges -€1,320
down €1,320 (-23.0%), from €5,730 to €4,409
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 | €50,052 | €28,646 | -€21,406 | -42.8% |
| Fixed assets | 21/28 | €34,689 | €24,713 | -€9,975 | -28.8% |
| Tangible fixed assets | 22/27 | €34,484 | €24,508 | -€9,975 | -28.9% |
| Plant, machinery and equipment | 23 | €4,533 | €4,226 | -€308 | -6.8% |
| Furniture and vehicles | 24 | €29,950 | €20,282 | -€9,668 | -32.3% |
| Financial fixed assets | 28 | €205 | €205 | = | 0.0% |
| Current assets | 29/58 | €15,364 | €3,933 | -€11,431 | -74.4% |
| Amounts receivable within one year | 40/41 | €9,550 | €1,221 | -€8,329 | -87.2% |
| Trade receivables | 40 | €6,843 | €303 | -€6,540 | -95.6% |
| Other amounts receivable | 41 | €2,707 | €918 | -€1,789 | -66.1% |
| Cash at bank and in hand | 54/58 | €3,844 | €1,118 | -€2,727 | -70.9% |
| Deferred charges and accrued income | 490/1 | €1,970 | €1,595 | -€375 | -19.0% |
| Total equity and liabilities | 10/49 | €50,052 | €28,646 | -€21,406 | -42.8% |
| Equity | 10/15 | €6,892 | -€11,332 | -€18,224 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,892 | -€16,332 | -€18,224 | |
| Amounts payable | 17/49 | €43,160 | €39,978 | -€3,182 | -7.4% |
| Amounts payable within one year | 42/48 | €43,076 | €39,978 | -€3,098 | -7.2% |
| Trade debts | 44 | €2,417 | €3,195 | +€778 | +32.2% |
| Suppliers | 440/4 | €2,417 | €3,195 | +€778 | +32.2% |
| Taxes, remuneration and social security | 45 | €7,458 | €3,488 | -€3,970 | -53.2% |
| Taxes | 450/3 | €5,408 | €2,753 | -€2,654 | -49.1% |
| Remuneration and social security | 454/9 | €2,050 | €735 | -€1,315 | -64.2% |
| Other amounts payable | 47/48 | €33,201 | €33,295 | +€94 | +0.3% |
| Accrued charges and deferred income | 492/3 | €84 | €0 | -€84 | -100% |
| Remuneration, social security and pensions | 62 | €695 | €9,032 | +€8,337 | +1,200% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,743 | €4,630 | -€5,113 | -52.5% |
| Other operating charges | 640/8 | €5,730 | €4,409 | -€1,320 | -23.0% |
| Gross operating margin | 9900 | €22,101 | €351 | -€21,750 | -98.4% |
| Operating profit (loss) | 9901 | €5,933 | -€17,720 | -€23,654 | |
| Financial charges | 65/66B | €263 | €194 | -€68 | -26.0% |
| Recurring financial charges | 65 | €263 | €194 | -€68 | -26.0% |
| Profit (loss) for the period before taxes | 9903 | €5,670 | -€17,915 | -€23,585 | |
| Income taxes | 67/77 | €2,920 | €309 | -€2,611 | -89.4% |
| Profit (loss) for the period | 9904 | €2,751 | -€18,224 | -€20,975 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,751 | -€18,224 | -€20,975 |
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 24 October 2026 via checked.be.