GARDEN LUX: 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 LUX
Largest movements
- Tangible fixed assets -€98,909
down €98,909 (-18.1%), from €546,169 to €447,260
of which Furniture and vehicles: -€55,181
- Stocks and contracts -€23,502
down €23,502 (-54.8%), from €42,858 to €19,356
- Receivables within one year -€21,312
down €21,312 (-24.3%), from €87,795 to €66,483
of which Trade receivables: -€20,597
- Debts after one year -€126,413
down €126,413 (-30.6%), from €412,488 to €286,075
- Other debts +€46,070
up €46,070 (+88.9%), from €51,796 to €97,865
- Trade debts -€28,555
down €28,555 (-41.7%), from €68,519 to €39,964
- Reserves -€17,070
down €17,070 (-9.3%), from €183,479 to €166,409
- Accrued charges and deferred income -€12,970
down €12,970 (-46.1%), from €28,134 to €15,164
- Gross operating margin +€49,143
up €49,143 (+23.5%), from €209,270 to €258,413
- Depreciation +€11,747
up €11,747 (+11.9%), from €98,955 to €110,701
- Staff costs -€11,120
down €11,120 (-13.0%), from €85,504 to €74,383
- Other operating charges +€6,841
up €6,841 (+113%), from €6,037 to €12,878
- Taxes +€5,388
up €5,388 (+246%), from €2,193 to €7,582
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 | €923,641 | €779,359 | -€144,281 | -15.6% |
| Fixed assets | 21/28 | €546,169 | €447,260 | -€98,909 | -18.1% |
| Tangible fixed assets | 22/27 | €546,169 | €447,260 | -€98,909 | -18.1% |
| Land and buildings | 22 | €53,133 | €45,576 | -€7,557 | -14.2% |
| Plant, machinery and equipment | 23 | €112,496 | €97,851 | -€14,645 | -13.0% |
| Furniture and vehicles | 24 | €197,587 | €142,405 | -€55,181 | -27.9% |
| Leasing and similar rights | 25 | €51,324 | €30,355 | -€20,970 | -40.9% |
| Other tangible fixed assets | 26 | €131,629 | €131,073 | -€556 | -0.4% |
| Current assets | 29/58 | €377,472 | €332,099 | -€45,373 | -12.0% |
| Amounts receivable after more than one year | 29 | €77,662 | €78,827 | +€1,165 | +1.5% |
| Other amounts receivable | 291 | €77,662 | €78,827 | +€1,165 | +1.5% |
| Stocks and contracts in progress | 3 | €42,858 | €19,356 | -€23,502 | -54.8% |
| Stocks | 30/36 | €42,858 | €19,356 | -€23,502 | -54.8% |
| Amounts receivable within one year | 40/41 | €87,795 | €66,483 | -€21,312 | -24.3% |
| Trade receivables | 40 | €57,401 | €36,804 | -€20,597 | -35.9% |
| Other amounts receivable | 41 | €30,394 | €29,680 | -€714 | -2.3% |
| Cash at bank and in hand | 54/58 | €161,153 | €160,424 | -€729 | -0.5% |
| Deferred charges and accrued income | 490/1 | €8,004 | €7,009 | -€995 | -12.4% |
| Total equity and liabilities | 10/49 | €923,641 | €779,359 | -€144,281 | -15.6% |
| Equity | 10/15 | €202,079 | €185,009 | -€17,070 | -8.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €183,479 | €166,409 | -€17,070 | -9.3% |
| Distributable reserves | 133 | €183,479 | €166,409 | -€17,070 | -9.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €721,562 | €594,350 | -€127,212 | -17.6% |
| Amounts payable after more than one year | 17 | €412,488 | €286,075 | -€126,413 | -30.6% |
| Financial debts | 170/4 | €412,488 | €286,075 | -€126,413 | -30.6% |
| Amounts payable within one year | 42/48 | €280,940 | €293,111 | +€12,171 | +4.3% |
| Current portion of amounts payable after more than one year | 42 | €129,233 | €131,766 | +€2,533 | +2.0% |
| Trade debts | 44 | €68,519 | €39,964 | -€28,555 | -41.7% |
| Suppliers | 440/4 | €68,519 | €39,964 | -€28,555 | -41.7% |
| Taxes, remuneration and social security | 45 | €31,392 | €23,516 | -€7,876 | -25.1% |
| Taxes | 450/3 | €31,392 | €23,516 | -€7,876 | -25.1% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €51,796 | €97,865 | +€46,070 | +88.9% |
| Accrued charges and deferred income | 492/3 | €28,134 | €15,164 | -€12,970 | -46.1% |
| Remuneration, social security and pensions | 62 | €85,504 | €74,383 | -€11,120 | -13.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €98,955 | €110,701 | +€11,747 | +11.9% |
| Other operating charges | 640/8 | €6,037 | €12,878 | +€6,841 | +113% |
| Gross operating margin | 9900 | €209,270 | €258,413 | +€49,143 | +23.5% |
| Operating profit (loss) | 9901 | €18,775 | €60,450 | +€41,675 | +222% |
| Financial income | 75/76B | €2,878 | €8,166 | +€5,287 | +184% |
| Recurring financial income | 75 | €2,878 | €8,166 | +€5,287 | +184% |
| Financial charges | 65/66B | €15,511 | €15,512 | +€1 | 0.0% |
| Recurring financial charges | 65 | €15,511 | €15,512 | +€1 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €6,142 | €53,104 | +€46,962 | +765% |
| Income taxes | 67/77 | €2,193 | €7,582 | +€5,388 | +246% |
| Profit (loss) for the period | 9904 | €3,949 | €45,522 | +€41,574 | +1,053% |
| Profit (loss) for the period to be appropriated | 9905 | €3,949 | €45,522 | +€41,574 | +1,053% |
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 27 October 2026 via checked.be.