GARDEN SERVICES ANDREAS: what changed
GARDEN SERVICES ANDREAS
Largest movements
- Tangible fixed assets +€89,144
up €89,144 (+426%), from €20,935 to €110,080
of which Land and buildings: +€75,515
- Cash -€16,543
down €16,543 (-67.2%), from €24,630 to €8,088
mainly Investment in fixed assets (net) (-€108,046) and Net result for the year (-€7,945)
- Financial fixed assets +€7,000
new in 2024: €7,000
- Receivables within one year -€2,762
down €2,762 (-25.1%), from €11,006 to €8,245
of which Trade receivables: -€3,659
- Other debts +€74,149
up €74,149 (+174%), from €42,625 to €116,775
- Profit (loss) carried forward -€7,945
down €7,945 (-128%), from -€6,191 to -€14,137
- Debts after one year +€6,100
up €6,100 (+119%), from €5,112 to €11,212
- Current portion of long-term debt +€5,268
new in 2024: €5,268
- Tax, wage and social debts -€3,191
down €3,191 (-64.8%), from €4,923 to €1,731
of which Taxes: -€3,209
- Gross operating margin -€14,481
down €14,481 (-72.6%), from €19,955 to €5,474
- Depreciation +€5,028
up €5,028 (+73.1%), from €6,874 to €11,902
- Taxes -€3,571
down €3,571, from €2,911 to -€660
- Financial charges +€581
up €581 (+81.7%), from €712 to €1,293
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €57,592 | €134,432 | +€76,840 | +133% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €20,935 | €117,080 | +€96,144 | +459% |
| Tangible fixed assets | 22/27 | €20,935 | €110,080 | +€89,144 | +426% |
| Land and buildings | 22 | - | €75,515 | +€75,515 | |
| Plant, machinery and equipment | 23 | €7,814 | €23,966 | +€16,152 | +207% |
| Furniture and vehicles | 24 | €13,121 | €10,599 | -€2,523 | -19.2% |
| Financial fixed assets | 28 | - | €7,000 | +€7,000 | |
| Current assets | 29/58 | €36,656 | €17,352 | -€19,304 | -52.7% |
| Stocks and contracts in progress | 3 | €1,020 | €1,020 | = | 0.0% |
| Contracts in progress | 37 | €1,020 | €1,020 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €11,006 | €8,245 | -€2,762 | -25.1% |
| Trade receivables | 40 | €10,821 | €7,162 | -€3,659 | -33.8% |
| Other amounts receivable | 41 | €185 | €1,083 | +€898 | +486% |
| Cash at bank and in hand | 54/58 | €24,630 | €8,088 | -€16,543 | -67.2% |
| Total equity and liabilities | 10/49 | €57,592 | €134,432 | +€76,840 | +133% |
| Equity | 10/15 | €1,869 | -€6,077 | -€7,945 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,191 | -€14,137 | -€7,945 | -128% |
| Amounts payable | 17/49 | €55,723 | €140,509 | +€84,785 | +152% |
| Amounts payable after more than one year | 17 | €5,112 | €11,212 | +€6,100 | +119% |
| Financial debts | 170/4 | €5,112 | €11,212 | +€6,100 | +119% |
| Amounts payable within one year | 42/48 | €50,611 | €129,297 | +€78,686 | +155% |
| Current portion of amounts payable after more than one year | 42 | - | €5,268 | +€5,268 | |
| Trade debts | 44 | €1,982 | €4,441 | +€2,460 | +124% |
| Suppliers | 440/4 | €1,982 | €4,441 | +€2,460 | +124% |
| Advances received on contracts in progress | 46 | €1,081 | €1,081 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €4,923 | €1,731 | -€3,191 | -64.8% |
| Taxes | 450/3 | €3,423 | €214 | -€3,209 | -93.7% |
| Remuneration and social security | 454/9 | €1,500 | €1,517 | +€17 | +1.2% |
| Other amounts payable | 47/48 | €42,625 | €116,775 | +€74,149 | +174% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,874 | €11,902 | +€5,028 | +73.1% |
| Other operating charges | 640/8 | €863 | €902 | +€39 | +4.5% |
| Gross operating margin | 9900 | €19,955 | €5,474 | -€14,481 | -72.6% |
| Operating profit (loss) | 9901 | €12,218 | -€7,330 | -€19,548 | |
| Financial income | 75/76B | €1 | €17 | +€16 | +1,698% |
| Recurring financial income | 75 | €1 | €17 | +€16 | +1,698% |
| Financial charges | 65/66B | €712 | €1,293 | +€581 | +81.7% |
| Recurring financial charges | 65 | €712 | €1,293 | +€581 | +81.7% |
| Profit (loss) for the period before taxes | 9903 | €11,507 | -€8,605 | -€20,112 | |
| Income taxes | 67/77 | €2,911 | -€660 | -€3,571 | |
| Profit (loss) for the period | 9904 | €8,596 | -€7,945 | -€16,542 | |
| Transfer from tax-exempt reserves | 789 | €3,799 | - | -€3,799 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,395 | -€7,945 | -€20,340 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.