Garden Sense: 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 Sense
Largest movements
- Receivables within one year +€16,148
up €16,148 (+94.2%), from €17,134 to €33,282
of which Trade receivables: +€15,025
- Cash +€14,046
up €14,046 (+142%), from €9,893 to €23,939
mainly Net result for the year (+€16,926) and Tax, wage and social debts (+€11,157)
- Deferred charges and accrued income +€3,591
up €3,591 (+154%), from €2,327 to €5,918
- Tangible fixed assets -€3,236
down €3,236 (-17.5%), from €18,509 to €15,273
of which Furniture and vehicles: -€5,701
- Profit (loss) carried forward +€16,926
up €16,926 (+352%), from €4,807 to €21,733
- Tax, wage and social debts +€11,157
up €11,157 (+213%), from €5,243 to €16,400
of which Taxes: +€7,326
- Debts after one year -€5,365
down €5,365 (-79.7%), from €6,734 to €1,369
- Trade debts +€5,141
up €5,141 (+31.6%), from €16,278 to €21,419
- Other debts +€3,000
new in 2025: €3,000
- Gross operating margin +€28,869
up €28,869 (+180%), from €16,079 to €44,948
- Staff costs +€9,150
new in 2025: €9,150
- Taxes +€4,255
up €4,255 (+241%), from €1,766 to €6,021
- Depreciation +€920
up €920 (+10.2%), from €9,014 to €9,934
- Other operating charges +€707
up €707 (+45.3%), from €1,561 to €2,268
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 | €48,322 | €79,285 | +€30,963 | +64.1% |
| Fixed assets | 21/28 | €18,509 | €15,273 | -€3,236 | -17.5% |
| Tangible fixed assets | 22/27 | €18,509 | €15,273 | -€3,236 | -17.5% |
| Plant, machinery and equipment | 23 | €6,619 | €9,084 | +€2,465 | +37.2% |
| Furniture and vehicles | 24 | €11,890 | €6,189 | -€5,701 | -47.9% |
| Current assets | 29/58 | €29,813 | €64,012 | +€34,199 | +115% |
| Stocks and contracts in progress | 3 | €459 | €873 | +€414 | +90.2% |
| Stocks | 30/36 | €459 | €873 | +€414 | +90.2% |
| Amounts receivable within one year | 40/41 | €17,134 | €33,282 | +€16,148 | +94.2% |
| Trade receivables | 40 | €16,856 | €31,881 | +€15,025 | +89.1% |
| Other amounts receivable | 41 | €278 | €1,401 | +€1,123 | +404% |
| Cash at bank and in hand | 54/58 | €9,893 | €23,939 | +€14,046 | +142% |
| Deferred charges and accrued income | 490/1 | €2,327 | €5,918 | +€3,591 | +154% |
| Total equity and liabilities | 10/49 | €48,322 | €79,285 | +€30,963 | +64.1% |
| Equity | 10/15 | €14,807 | €31,733 | +€16,926 | +114% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,807 | €21,733 | +€16,926 | +352% |
| Amounts payable | 17/49 | €33,515 | €47,552 | +€14,037 | +41.9% |
| Amounts payable after more than one year | 17 | €6,734 | €1,369 | -€5,365 | -79.7% |
| Financial debts | 170/4 | €6,734 | €1,369 | -€5,365 | -79.7% |
| Amounts payable within one year | 42/48 | €26,644 | €46,183 | +€19,539 | +73.3% |
| Current portion of amounts payable after more than one year | 42 | €5,123 | €5,364 | +€241 | +4.7% |
| Trade debts | 44 | €16,278 | €21,419 | +€5,141 | +31.6% |
| Suppliers | 440/4 | €16,278 | €21,419 | +€5,141 | +31.6% |
| Taxes, remuneration and social security | 45 | €5,243 | €16,400 | +€11,157 | +213% |
| Taxes | 450/3 | €5,243 | €12,569 | +€7,326 | +140% |
| Remuneration and social security | 454/9 | - | €3,831 | +€3,831 | |
| Other amounts payable | 47/48 | - | €3,000 | +€3,000 | |
| Accrued charges and deferred income | 492/3 | €137 | - | -€137 | |
| Remuneration, social security and pensions | 62 | - | €9,150 | +€9,150 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,014 | €9,934 | +€920 | +10.2% |
| Other operating charges | 640/8 | €1,561 | €2,268 | +€707 | +45.3% |
| Gross operating margin | 9900 | €16,079 | €44,948 | +€28,869 | +180% |
| Operating profit (loss) | 9901 | €5,504 | €23,596 | +€18,092 | +329% |
| Financial income | 75/76B | €4 | - | -€4 | |
| Recurring financial income | 75 | €4 | - | -€4 | |
| Financial charges | 65/66B | €934 | €649 | -€285 | -30.5% |
| Recurring financial charges | 65 | €934 | €649 | -€285 | -30.5% |
| Profit (loss) for the period before taxes | 9903 | €4,574 | €22,947 | +€18,373 | +402% |
| Income taxes | 67/77 | €1,766 | €6,021 | +€4,255 | +241% |
| Profit (loss) for the period | 9904 | €2,808 | €16,926 | +€14,118 | +503% |
| Profit (loss) for the period to be appropriated | 9905 | €2,808 | €16,926 | +€14,118 | +503% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.