GARDEN DEVILS: 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.
GARDEN DEVILS
Largest movements
- Tangible fixed assets +€128,440
up €128,440 (+251.7%), from €51,031 to €179,471
of which Land and buildings: +€128,440
- Cash +€105,980
up €105,980 (+4079.5%), from €2,598 to €108,578
mainly Debts after one year (+€141,130) and Other debts (+€49,497)
- Debts after one year +€141,130
up €141,130 (+349.9%), from €40,339 to €181,469
- Other debts +€49,497
up €49,497 (+20589.6%), from €240 to €49,738
- Current portion of long-term debt +€19,719
up €19,719 (+797.7%), from €2,472 to €22,191
- Reserves +€17,597
up €17,597 (+946.5%), from €1,859 to €19,456
of which Distributable reserves: +€19,456
- Tax, wage and social debts +€5,298
up €5,298 (+77.3%), from €6,851 to €12,149
of which Taxes: +€7,933
- Gross operating margin +€46,108
up €46,108 (+1322.1%), from €3,488 to €49,595
- Other operating charges +€15,629
up €15,629 (+2192.4%), from €713 to €16,342
- Taxes +€5,006
new in 2025: €5,006
- Financial charges +€3,483
up €3,483 (+658.7%), from €529 to €4,012
- Depreciation +€1,100
up €1,100 (+75.3%), from €1,460 to €2,560
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.
Cash bridge derived
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 | €69,826 | €304,717 | +€234,891 | +336.4% |
| Fixed assets | 21/28 | €51,031 | €179,471 | +€128,440 | +251.7% |
| Tangible fixed assets | 22/27 | €51,031 | €179,471 | +€128,440 | +251.7% |
| Land and buildings | 22 | €46,623 | €175,063 | +€128,440 | +275.5% |
| Other tangible fixed assets | 26 | €4,408 | €4,408 | = | 0.0% |
| Current assets | 29/58 | €18,796 | €125,246 | +€106,451 | +566.4% |
| Amounts receivable within one year | 40/41 | €15,573 | €15,939 | +€366 | +2.4% |
| Trade receivables | 40 | €12,418 | €15,939 | +€3,521 | +28.4% |
| Other amounts receivable | 41 | €3,155 | - | -€3,155 | |
| Cash at bank and in hand | 54/58 | €2,598 | €108,578 | +€105,980 | +4079.5% |
| Deferred charges and accrued income | 490/1 | €625 | €730 | +€105 | +16.8% |
| Total equity and liabilities | 10/49 | €69,826 | €304,717 | +€234,891 | +336.4% |
| Equity | 10/15 | €16,371 | €38,048 | +€21,676 | +132.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €19,456 | +€17,597 | +946.5% |
| Non-distributable reserves | 130/1 | €1,859 | - | -€1,859 | |
| Reserves not available under the articles | 1311 | €1,859 | - | -€1,859 | |
| Distributable reserves | 133 | - | €19,456 | +€19,456 | |
| Profit (loss) carried forward | 14 | -€4,080 | - | +€4,080 | |
| Amounts payable | 17/49 | €53,455 | €266,669 | +€213,214 | +398.9% |
| Amounts payable after more than one year | 17 | €40,339 | €181,469 | +€141,130 | +349.9% |
| Financial debts | 170/4 | €40,339 | €181,469 | +€141,130 | +349.9% |
| Amounts payable within one year | 42/48 | €13,116 | €85,200 | +€72,084 | +549.6% |
| Current portion of amounts payable after more than one year | 42 | €2,472 | €22,191 | +€19,719 | +797.7% |
| Trade debts | 44 | €3,503 | €943 | -€2,561 | -73.1% |
| Suppliers | 440/4 | €3,503 | €943 | -€2,561 | -73.1% |
| Advances received on contracts in progress | 46 | €50 | €180 | +€131 | +264.0% |
| Taxes, remuneration and social security | 45 | €6,851 | €12,149 | +€5,298 | +77.3% |
| Taxes | 450/3 | €4,216 | €12,149 | +€7,933 | +188.1% |
| Remuneration and social security | 454/9 | €2,635 | - | -€2,635 | |
| Other amounts payable | 47/48 | €240 | €49,738 | +€49,497 | +20589.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,460 | €2,560 | +€1,100 | +75.3% |
| Other operating charges | 640/8 | €713 | €16,342 | +€15,629 | +2192.4% |
| Gross operating margin | 9900 | €3,488 | €49,595 | +€46,108 | +1322.1% |
| Operating profit (loss) | 9901 | €1,315 | €30,693 | +€29,379 | +2234.8% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €529 | €4,012 | +€3,483 | +658.7% |
| Recurring financial charges | 65 | €529 | €4,012 | +€3,483 | +658.7% |
| Profit (loss) for the period before taxes | 9903 | €786 | €26,682 | +€25,896 | +3295.1% |
| Income taxes | 67/77 | - | €5,006 | +€5,006 | |
| Profit (loss) for the period | 9904 | €786 | €21,676 | +€20,891 | +2658.2% |
| Profit (loss) for the period to be appropriated | 9905 | €786 | €21,676 | +€20,891 | +2658.2% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.