GARDEN & PARTNERS: 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 & PARTNERS
Largest movements
- Receivables within one year -€6,300
down €6,300 (-27.5%), from €22,932 to €16,632
- Cash +€1,443
up €1,443 (+10,516%), from €14 to €1,457
mainly Receivables within one year (+€6,300) and Trade debts (+€580)
- Profit (loss) carried forward -€5,437
down €5,437 (-0.1%), from -€4.2m to -€4.2m
- Trade debts +€580
up €580 (+993%), from €58 to €638
- Gross operating margin +€716
up €716 (+12.8%), from -€5,602 to -€4,886
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 | €22,945 | €18,088 | -€4,857 | -21.2% |
| Current assets | 29/58 | €22,945 | €18,088 | -€4,857 | -21.2% |
| Amounts receivable within one year | 40/41 | €22,932 | €16,632 | -€6,300 | -27.5% |
| Other amounts receivable | 41 | €22,932 | €16,632 | -€6,300 | -27.5% |
| Cash at bank and in hand | 54/58 | €14 | €1,457 | +€1,443 | +10,516% |
| Total equity and liabilities | 10/49 | €22,945 | €18,088 | -€4,857 | -21.2% |
| Equity | 10/15 | -€4,161,722 | -€4,167,159 | -€5,437 | -0.1% |
| Contributions | 10/11 | €70,000 | €70,000 | = | 0.0% |
| Capital | 10 | €70,000 | €70,000 | = | 0.0% |
| Issued capital | 100 | €70,000 | €70,000 | = | 0.0% |
| Reserves | 13 | €6,500 | €6,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,500 | €6,500 | = | 0.0% |
| Legal reserve | 130 | €6,500 | €6,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,238,222 | -€4,243,659 | -€5,437 | -0.1% |
| Provisions and deferred taxes | 16 | €4,184,609 | €4,184,609 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €4,184,609 | €4,184,609 | = | 0.0% |
| Taxes | 161 | €4,184,609 | €4,184,609 | = | 0.0% |
| Amounts payable | 17/49 | €58 | €638 | +€580 | +993% |
| Amounts payable within one year | 42/48 | €58 | €638 | +€580 | +993% |
| Trade debts | 44 | €58 | €638 | +€580 | +993% |
| Suppliers | 440/4 | €58 | €638 | +€580 | +993% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€5,602 | -€4,886 | +€716 | +12.8% |
| Operating profit (loss) | 9901 | -€5,989 | -€5,286 | +€703 | +11.7% |
| Financial charges | 65/66B | €135 | €151 | +€16 | +11.9% |
| Recurring financial charges | 65 | €135 | €151 | +€16 | +11.9% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | -€6,124 | -€5,437 | +€687 | +11.2% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€6,124 | -€5,437 | +€687 | +11.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,124 | -€5,437 | +€687 | +11.2% |
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 26 October 2026 via checked.be.