GARDEN FACILITY: 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 FACILITY
Largest movements
- Tangible fixed assets +€14,806
up €14,806 (+67.6%), from €21,887 to €36,692
of which Plant, machinery and equipment: +€19,679
- Cash -€4,974
down €4,974 (-31.5%), from €15,796 to €10,822
mainly Investment in fixed assets (net) (-€21,500) and Other debts (-€4,106)
- Receivables within one year +€1,712
up €1,712 (+8.8%), from €19,555 to €21,267
of which Trade receivables: +€1,712
- Deferred charges and accrued income -€1,191
down €1,191 (-60.6%), from €1,965 to €773
- Profit (loss) carried forward +€8,496
up €8,496 (+60.7%), from -€13,987 to -€5,491
- Current portion of long-term debt +€5,510
up €5,510 (+76.2%), from €7,229 to €12,739
- Other debts -€4,106
down €4,106 (-17.4%), from €23,609 to €19,503
- Debts after one year +€3,172
up €3,172 (+24.2%), from €13,099 to €16,271
- Tax, wage and social debts -€1,865
down €1,865 (-66.7%), from €2,794 to €929
of which Taxes: -€1,865
- Gross operating margin -€9,144
down €9,144 (-30.4%), from €30,100 to €20,956
- Depreciation +€3,830
up €3,830 (+134%), from €2,864 to €6,694
- Other operating charges +€2,718
up €2,718 (+468%), from €580 to €3,299
- Financial charges +€1,299
up €1,299 (+111%), from €1,168 to €2,467
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 | €59,202 | €69,555 | +€10,353 | +17.5% |
| Fixed assets | 21/28 | €21,887 | €36,692 | +€14,806 | +67.6% |
| Tangible fixed assets | 22/27 | €21,887 | €36,692 | +€14,806 | +67.6% |
| Plant, machinery and equipment | 23 | €215 | €19,894 | +€19,679 | +9,149% |
| Furniture and vehicles | 24 | €21,672 | €16,799 | -€4,873 | -22.5% |
| Current assets | 29/58 | €37,315 | €32,862 | -€4,453 | -11.9% |
| Amounts receivable within one year | 40/41 | €19,555 | €21,267 | +€1,712 | +8.8% |
| Trade receivables | 40 | €19,555 | €21,267 | +€1,712 | +8.8% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €15,796 | €10,822 | -€4,974 | -31.5% |
| Deferred charges and accrued income | 490/1 | €1,965 | €773 | -€1,191 | -60.6% |
| Total equity and liabilities | 10/49 | €59,202 | €69,555 | +€10,353 | +17.5% |
| Equity | 10/15 | €6,473 | €14,969 | +€8,496 | +131% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,987 | -€5,491 | +€8,496 | +60.7% |
| Amounts payable | 17/49 | €52,729 | €54,586 | +€1,856 | +3.5% |
| Amounts payable after more than one year | 17 | €13,099 | €16,271 | +€3,172 | +24.2% |
| Financial debts | 170/4 | €13,099 | €16,271 | +€3,172 | +24.2% |
| Amounts payable within one year | 42/48 | €39,630 | €37,915 | -€1,715 | -4.3% |
| Current portion of amounts payable after more than one year | 42 | €7,229 | €12,739 | +€5,510 | +76.2% |
| Trade debts | 44 | €5,998 | €4,744 | -€1,254 | -20.9% |
| Suppliers | 440/4 | €5,998 | €4,744 | -€1,254 | -20.9% |
| Taxes, remuneration and social security | 45 | €2,794 | €929 | -€1,865 | -66.7% |
| Taxes | 450/3 | €2,794 | €929 | -€1,865 | -66.7% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €23,609 | €19,503 | -€4,106 | -17.4% |
| Accrued charges and deferred income | 492/3 | - | €400 | +€400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,864 | €6,694 | +€3,830 | +134% |
| Other operating charges | 640/8 | €580 | €3,299 | +€2,718 | +468% |
| Gross operating margin | 9900 | €30,100 | €20,956 | -€9,144 | -30.4% |
| Operating profit (loss) | 9901 | €26,656 | €10,963 | -€15,693 | -58.9% |
| Financial charges | 65/66B | €1,168 | €2,467 | +€1,299 | +111% |
| Recurring financial charges | 65 | €1,168 | €2,467 | +€1,299 | +111% |
| Profit (loss) for the period before taxes | 9903 | €25,488 | €8,496 | -€16,992 | -66.7% |
| Profit (loss) for the period | 9904 | €25,488 | €8,496 | -€16,992 | -66.7% |
| Profit (loss) for the period to be appropriated | 9905 | €25,488 | €8,496 | -€16,992 | -66.7% |
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 13 October 2026 via checked.be.