FORTUNE 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.
FORTUNE GARDEN
Largest movements
- Cash +€51,811
up €51,811 (+39.8%), from €130,027 to €181,838
mainly Net result for the year (+€36,366) and Depreciation (+€25,277)
- Tangible fixed assets -€22,853
down €22,853 (-27.7%), from €82,539 to €59,686
of which Furniture and vehicles: -€15,382
- Receivables within one year +€4,012
up €4,012 (+113%), from €3,549 to €7,560
of which Other amounts receivable: +€4,142
- Reserves +€36,366
up €36,366 (+4.8%), from €752,281 to €788,647
- Trade debts +€4,438
up €4,438 (+106%), from €4,184 to €8,622
- Tax, wage and social debts -€4,342
down €4,342 (-14.3%), from €30,387 to €26,045
of which Taxes: -€3,288
- Gross operating margin -€30,573
down €30,573 (-19.5%), from €157,122 to €126,549
- Taxes -€5,095
down €5,095 (-25.4%), from €20,049 to €14,955
- Staff costs -€4,845
down €4,845 (-9.5%), from €50,765 to €45,920
- Depreciation -€4,221
down €4,221 (-14.3%), from €29,498 to €25,277
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 | €329,895 | €365,930 | +€36,035 | +10.9% |
| Fixed assets | 21/28 | €82,549 | €59,696 | -€22,853 | -27.7% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €82,539 | €59,686 | -€22,853 | -27.7% |
| Land and buildings | 22 | €54,684 | €48,620 | -€6,064 | -11.1% |
| Plant, machinery and equipment | 23 | €4,621 | €3,213 | -€1,408 | -30.5% |
| Furniture and vehicles | 24 | €23,235 | €7,853 | -€15,382 | -66.2% |
| Financial fixed assets | 28 | €10 | €10 | = | 0.0% |
| Current assets | 29/58 | €247,346 | €306,234 | +€58,888 | +23.8% |
| Amounts receivable after more than one year | 29 | €100,000 | €100,000 | = | 0.0% |
| Other amounts receivable | 291 | €100,000 | €100,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €12,361 | €12,963 | +€602 | +4.9% |
| Stocks | 30/36 | €12,361 | €12,963 | +€602 | +4.9% |
| Amounts receivable within one year | 40/41 | €3,549 | €7,560 | +€4,012 | +113% |
| Trade receivables | 40 | €3,384 | €3,253 | -€131 | -3.9% |
| Other amounts receivable | 41 | €165 | €4,307 | +€4,142 | +2,505% |
| Cash at bank and in hand | 54/58 | €130,027 | €181,838 | +€51,811 | +39.8% |
| Deferred charges and accrued income | 490/1 | €1,409 | €3,872 | +€2,464 | +175% |
| Total equity and liabilities | 10/49 | €329,895 | €365,930 | +€36,035 | +10.9% |
| Equity | 10/15 | €294,180 | €330,546 | +€36,366 | +12.4% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Reserves | 13 | €752,281 | €788,647 | +€36,366 | +4.8% |
| Distributable reserves | 133 | €752,281 | €788,647 | +€36,366 | +4.8% |
| Profit (loss) carried forward | 14 | -€489,087 | -€489,087 | = | 0.0% |
| Amounts payable | 17/49 | €35,715 | €35,384 | -€331 | -0.9% |
| Amounts payable within one year | 42/48 | €34,861 | €34,667 | -€194 | -0.6% |
| Financial debts | 43 | €11 | - | -€11 | |
| Credit institutions | 430/8 | €11 | - | -€11 | |
| Trade debts | 44 | €4,184 | €8,622 | +€4,438 | +106% |
| Suppliers | 440/4 | €4,184 | €8,622 | +€4,438 | +106% |
| Taxes, remuneration and social security | 45 | €30,387 | €26,045 | -€4,342 | -14.3% |
| Taxes | 450/3 | €22,197 | €18,909 | -€3,288 | -14.8% |
| Remuneration and social security | 454/9 | €8,190 | €7,136 | -€1,055 | -12.9% |
| Other amounts payable | 47/48 | €279 | - | -€279 | |
| Accrued charges and deferred income | 492/3 | €854 | €717 | -€137 | -16.1% |
| Remuneration, social security and pensions | 62 | €50,765 | €45,920 | -€4,845 | -9.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,498 | €25,277 | -€4,221 | -14.3% |
| Other operating charges | 640/8 | €7,521 | €6,626 | -€895 | -11.9% |
| Gross operating margin | 9900 | €157,122 | €126,549 | -€30,573 | -19.5% |
| Operating profit (loss) | 9901 | €69,338 | €48,726 | -€20,612 | -29.7% |
| Financial income | 75/76B | €2,334 | €3,766 | +€1,432 | +61.3% |
| Recurring financial income | 75 | €2,334 | €3,766 | +€1,432 | +61.3% |
| Financial charges | 65/66B | €1,328 | €1,172 | -€156 | -11.7% |
| Recurring financial charges | 65 | €1,328 | €1,172 | -€156 | -11.7% |
| Profit (loss) for the period before taxes | 9903 | €70,345 | €51,321 | -€19,024 | -27.0% |
| Income taxes | 67/77 | €20,049 | €14,955 | -€5,095 | -25.4% |
| Profit (loss) for the period | 9904 | €50,295 | €36,366 | -€13,929 | -27.7% |
| Profit (loss) for the period to be appropriated | 9905 | €50,295 | €36,366 | -€13,929 | -27.7% |
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.