EVERGREEN 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.
EVERGREEN GARDEN
Largest movements
- Cash +€16,843
up €16,843 (+79.6%), from €21,150 to €37,993
mainly Net result for the year (+€10,820) and Depreciation (+€7,137)
- Receivables within one year -€4,510
down €4,510 (-37.6%), from €11,979 to €7,469
of which Other amounts receivable: -€3,657
- Tangible fixed assets +€1,945
up €1,945 (+14.7%), from €13,200 to €15,145
of which Plant, machinery and equipment: +€1,089
- Reserves +€10,800
up €10,800 (+115%), from €9,360 to €20,160
of which Distributable reserves: +€10,800
- Tax, wage and social debts +€2,165
up €2,165 (+217%), from €1,000 to €3,165
- Other debts +€934
new in 2025: €934
- Turnover +€34,448
up €34,448 (+32.6%), from €105,628 to €140,076
- Purchases and services +€18,497
up €18,497 (+18.2%), from €101,594 to €120,091
- Gross operating margin +€17,052
up €17,052 (+236%), from €7,223 to €24,275
- Taxes +€4,251
up €4,251 (+1,284%), from €331 to €4,582
- Depreciation +€1,957
up €1,957 (+37.8%), from €5,180 to €7,137
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 | €46,464 | €60,742 | +€14,278 | +30.7% |
| Fixed assets | 21/28 | €13,335 | €15,280 | +€1,945 | +14.6% |
| Tangible fixed assets | 22/27 | €13,200 | €15,145 | +€1,945 | +14.7% |
| Plant, machinery and equipment | 23 | €3,255 | €4,344 | +€1,089 | +33.5% |
| Furniture and vehicles | 24 | €9,945 | €10,801 | +€856 | +8.6% |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €33,129 | €45,462 | +€12,333 | +37.2% |
| Amounts receivable within one year | 40/41 | €11,979 | €7,469 | -€4,510 | -37.6% |
| Trade receivables | 40 | €8,322 | €7,469 | -€853 | -10.2% |
| Other amounts receivable | 41 | €3,657 | - | -€3,657 | |
| Cash at bank and in hand | 54/58 | €21,150 | €37,993 | +€16,843 | +79.6% |
| Total equity and liabilities | 10/49 | €46,464 | €60,742 | +€14,278 | +30.7% |
| Equity | 10/15 | €41,840 | €52,660 | +€10,820 | +25.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Capital | 10 | €12,400 | €12,400 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €9,360 | €20,160 | +€10,800 | +115% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €7,500 | €18,300 | +€10,800 | +144% |
| Profit (loss) carried forward | 14 | €20,080 | €20,100 | +€20 | +0.1% |
| Amounts payable | 17/49 | €4,624 | €8,082 | +€3,458 | +74.8% |
| Amounts payable within one year | 42/48 | €4,624 | €8,082 | +€3,458 | +74.8% |
| Current portion of amounts payable after more than one year | 42 | €1,286 | €1,486 | +€200 | +15.6% |
| Trade debts | 44 | €2,338 | €2,497 | +€159 | +6.8% |
| Suppliers | 440/4 | €2,338 | €2,497 | +€159 | +6.8% |
| Taxes, remuneration and social security | 45 | €1,000 | €3,165 | +€2,165 | +217% |
| Taxes | 450/3 | €1,000 | €3,165 | +€2,165 | +217% |
| Other amounts payable | 47/48 | - | €934 | +€934 | |
| Turnover | 70 | €105,628 | €140,076 | +€34,448 | +32.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €101,594 | €120,091 | +€18,497 | +18.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,180 | €7,137 | +€1,957 | +37.8% |
| Other operating charges | 640/8 | €1,578 | €1,342 | -€236 | -15.0% |
| Gross operating margin | 9900 | €7,223 | €24,275 | +€17,052 | +236% |
| Operating profit (loss) | 9901 | €465 | €15,796 | +€15,331 | +3,297% |
| Financial charges | 65/66B | €326 | €394 | +€68 | +20.9% |
| Recurring financial charges | 65 | €326 | €394 | +€68 | +20.9% |
| Profit (loss) for the period before taxes | 9903 | €139 | €15,402 | +€15,263 | +10,981% |
| Income taxes | 67/77 | €331 | €4,582 | +€4,251 | +1,284% |
| Profit (loss) for the period | 9904 | -€192 | €10,820 | +€11,012 | |
| Profit (loss) for the period to be appropriated | 9905 | -€192 | €10,820 | +€11,012 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.