DONOVAN JARDINS: 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.
DONOVAN JARDINS
Largest movements
- Receivables within one year -€18,427
down €18,427 (-13.7%), from €134,642 to €116,215
of which Trade receivables: -€12,173
- Cash +€18,241
up €18,241 (+94.8%), from €19,241 to €37,483
mainly Receivables within one year (+€18,427) and Net result for the year (+€8,442)
- Tangible fixed assets +€4,957
up €4,957 (+65.1%), from €7,611 to €12,568
of which Furniture and vehicles: +€3,026
- Profit (loss) carried forward +€8,442
up €8,442 (+6.9%), from €123,107 to €131,549
- Tax, wage and social debts -€6,047
down €6,047 (-18.5%), from €32,607 to €26,559
of which Taxes: -€3,675
- Trade debts +€2,377
up €2,377 (+305%), from €780 to €3,156
- Staff costs +€14,018
up €14,018 (+13.8%), from €101,239 to €115,257
- Gross operating margin +€10,042
up €10,042 (+8.2%), from €122,990 to €133,032
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 | €161,494 | €166,265 | +€4,771 | +3.0% |
| Fixed assets | 21/28 | €7,611 | €12,568 | +€4,957 | +65.1% |
| Tangible fixed assets | 22/27 | €7,611 | €12,568 | +€4,957 | +65.1% |
| Land and buildings | 22 | €895 | €780 | -€115 | -12.8% |
| Plant, machinery and equipment | 23 | €5,220 | €7,266 | +€2,046 | +39.2% |
| Furniture and vehicles | 24 | €1,496 | €4,522 | +€3,026 | +202% |
| Current assets | 29/58 | €153,883 | €153,697 | -€186 | -0.1% |
| Amounts receivable within one year | 40/41 | €134,642 | €116,215 | -€18,427 | -13.7% |
| Trade receivables | 40 | €123,625 | €111,452 | -€12,173 | -9.8% |
| Other amounts receivable | 41 | €11,017 | €4,763 | -€6,254 | -56.8% |
| Cash at bank and in hand | 54/58 | €19,241 | €37,483 | +€18,241 | +94.8% |
| Total equity and liabilities | 10/49 | €161,494 | €166,265 | +€4,771 | +3.0% |
| Equity | 10/15 | €128,107 | €136,549 | +€8,442 | +6.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €123,107 | €131,549 | +€8,442 | +6.9% |
| Amounts payable | 17/49 | €33,387 | €29,716 | -€3,671 | -11.0% |
| Amounts payable within one year | 42/48 | €33,387 | €29,716 | -€3,671 | -11.0% |
| Trade debts | 44 | €780 | €3,156 | +€2,377 | +305% |
| Suppliers | 440/4 | €780 | €3,156 | +€2,377 | +305% |
| Taxes, remuneration and social security | 45 | €32,607 | €26,559 | -€6,047 | -18.5% |
| Taxes | 450/3 | €16,739 | €13,065 | -€3,675 | -22.0% |
| Remuneration and social security | 454/9 | €15,868 | €13,495 | -€2,373 | -15.0% |
| Remuneration, social security and pensions | 62 | €101,239 | €115,257 | +€14,018 | +13.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,729 | €6,519 | +€790 | +13.8% |
| Other operating charges | 640/8 | €1,313 | €1,586 | +€273 | +20.8% |
| Gross operating margin | 9900 | €122,990 | €133,032 | +€10,042 | +8.2% |
| Operating profit (loss) | 9901 | €14,710 | €9,671 | -€5,039 | -34.3% |
| Financial income | 75/76B | €358 | €1,395 | +€1,038 | +290% |
| Recurring financial income | 75 | €358 | €1,395 | +€1,038 | +290% |
| Financial charges | 65/66B | €474 | €290 | -€184 | -38.8% |
| Recurring financial charges | 65 | €474 | €290 | -€184 | -38.8% |
| Profit (loss) for the period before taxes | 9903 | €14,593 | €10,776 | -€3,817 | -26.2% |
| Income taxes | 67/77 | €3,178 | €2,334 | -€844 | -26.6% |
| Profit (loss) for the period | 9904 | €11,415 | €8,442 | -€2,973 | -26.0% |
| Profit (loss) for the period to be appropriated | 9905 | €11,415 | €8,442 | -€2,973 | -26.0% |
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 28 October 2026 via checked.be.