FOREST GARDEN SERVICES: 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.
FOREST GARDEN SERVICES
Largest movements
- Tangible fixed assets -€16,528
down €16,528 (-13.6%), from €121,280 to €104,752
of which Leasing and similar rights: -€15,786
- Receivables within one year -€1,759
down €1,759 (-6.7%), from €26,271 to €24,512
of which Trade receivables: -€7,499
- Debts after one year -€152,098
down €152,098 (-53.1%), from €286,561 to €134,463
of which Other amounts payable: -€128,553
- Other debts +€79,977
up €79,977 (+351,085%), from €23 to €80,000
- Trade debts +€28,137
up €28,137 (+220%), from €12,772 to €40,909
- Profit (loss) carried forward +€25,493
up €25,493 (+12.9%), from -€197,027 to -€171,534
- Tax, wage and social debts -€2,052
down €2,052 (-25.2%), from €8,144 to €6,092
of which Remuneration and social security: -€1,698
- Staff costs +€17,502
up €17,502 (+21.8%), from €80,263 to €97,765
- Gross operating margin -€15,023
down €15,023 (-8.1%), from €185,246 to €170,222
- Depreciation +€5,492
up €5,492 (+17.8%), from €30,830 to €36,322
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 | €152,496 | €133,475 | -€19,021 | -12.5% |
| Fixed assets | 21/28 | €121,635 | €105,107 | -€16,528 | -13.6% |
| Tangible fixed assets | 22/27 | €121,280 | €104,752 | -€16,528 | -13.6% |
| Plant, machinery and equipment | 23 | €20,956 | €16,486 | -€4,470 | -21.3% |
| Furniture and vehicles | 24 | €29,914 | €33,641 | +€3,727 | +12.5% |
| Leasing and similar rights | 25 | €70,410 | €54,624 | -€15,786 | -22.4% |
| Financial fixed assets | 28 | €355 | €355 | = | 0.0% |
| Current assets | 29/58 | €30,861 | €28,369 | -€2,493 | -8.1% |
| Amounts receivable within one year | 40/41 | €26,271 | €24,512 | -€1,759 | -6.7% |
| Trade receivables | 40 | €22,168 | €14,669 | -€7,499 | -33.8% |
| Other amounts receivable | 41 | €4,102 | €9,843 | +€5,740 | +140% |
| Cash at bank and in hand | 54/58 | €4,542 | €3,247 | -€1,294 | -28.5% |
| Deferred charges and accrued income | 490/1 | €49 | €609 | +€560 | +1,146% |
| Total equity and liabilities | 10/49 | €152,496 | €133,475 | -€19,021 | -12.5% |
| Equity | 10/15 | -€177,027 | -€151,534 | +€25,493 | +14.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€197,027 | -€171,534 | +€25,493 | +12.9% |
| Amounts payable | 17/49 | €329,523 | €285,009 | -€44,514 | -13.5% |
| Amounts payable after more than one year | 17 | €286,561 | €134,463 | -€152,098 | -53.1% |
| Financial debts | 170/4 | €23,545 | €0 | -€23,545 | -100% |
| Other amounts payable | 178/9 | €263,016 | €134,463 | -€128,553 | -48.9% |
| Amounts payable within one year | 42/48 | €42,962 | €150,546 | +€107,584 | +250% |
| Current portion of amounts payable after more than one year | 42 | €22,023 | €23,545 | +€1,522 | +6.9% |
| Trade debts | 44 | €12,772 | €40,909 | +€28,137 | +220% |
| Suppliers | 440/4 | €12,772 | €40,909 | +€28,137 | +220% |
| Taxes, remuneration and social security | 45 | €8,144 | €6,092 | -€2,052 | -25.2% |
| Taxes | 450/3 | €354 | €0 | -€354 | -100% |
| Remuneration and social security | 454/9 | €7,790 | €6,092 | -€1,698 | -21.8% |
| Other amounts payable | 47/48 | €23 | €80,000 | +€79,977 | +351,085% |
| Remuneration, social security and pensions | 62 | €80,263 | €97,765 | +€17,502 | +21.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,830 | €36,322 | +€5,492 | +17.8% |
| Other operating charges | 640/8 | €330 | €1,858 | +€1,528 | +463% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €185,246 | €170,222 | -€15,023 | -8.1% |
| Operating profit (loss) | 9901 | €73,823 | €34,278 | -€39,545 | -53.6% |
| Financial income | 75/76B | €0 | €41 | +€41 | |
| Recurring financial income | 75 | €0 | €41 | +€41 | |
| Financial charges | 65/66B | €10,634 | €8,826 | -€1,808 | -17.0% |
| Recurring financial charges | 65 | €10,634 | €8,826 | -€1,808 | -17.0% |
| Profit (loss) for the period before taxes | 9903 | €63,189 | €25,493 | -€37,696 | -59.7% |
| Profit (loss) for the period | 9904 | €63,189 | €25,493 | -€37,696 | -59.7% |
| Profit (loss) for the period to be appropriated | 9905 | €63,189 | €25,493 | -€37,696 | -59.7% |
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 23 October 2026 via checked.be.