GARDEN STYLING: 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 STYLING
Largest movements
- Receivables within one year +€29,898
up €29,898 (+113.5%), from €26,345 to €56,243
of which Trade receivables: +€33,195
- Cash -€12,161
down €12,161 (-22.1%), from €55,052 to €42,891
mainly Investment in fixed assets (net) (-€34,847) and Receivables within one year (-€29,898)
- Tangible fixed assets +€4,338
up €4,338 (+10.2%), from €42,727 to €47,065
of which Other tangible fixed assets: +€6,805
- Trade debts -€9,702
down €9,702 (-75.4%), from €12,871 to €3,169
- Debts after one year +€9,034
up €9,034 (+67.3%), from €13,420 to €22,454
- Tax, wage and social debts +€8,333
up €8,333 (+692.0%), from €1,204 to €9,537
of which Taxes: +€9,537
- Profit (loss) carried forward +€6,543
up €6,543 (+33.1%), from €19,762 to €26,306
- Current portion of long-term debt +€4,978
up €4,978 (+55.0%), from €9,052 to €14,030
- Gross operating margin +€7,766
up €7,766 (+10.3%), from €75,610 to €83,376
- Taxes +€5,993
up €5,993 (+71.3%), from €8,404 to €14,397
- Staff costs -€4,756
down €4,756 (-96.0%), from €4,954 to €198
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.
Cash bridge derived
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 | €126,192 | €147,476 | +€21,284 | +16.9% |
| Fixed assets | 21/28 | €42,727 | €47,065 | +€4,338 | +10.2% |
| Tangible fixed assets | 22/27 | €42,727 | €47,065 | +€4,338 | +10.2% |
| Plant, machinery and equipment | 23 | €32,898 | €33,182 | +€284 | +0.9% |
| Furniture and vehicles | 24 | €4,835 | €2,084 | -€2,751 | -56.9% |
| Other tangible fixed assets | 26 | €4,994 | €11,800 | +€6,805 | +136.3% |
| Current assets | 29/58 | €83,465 | €100,411 | +€16,946 | +20.3% |
| Amounts receivable within one year | 40/41 | €26,345 | €56,243 | +€29,898 | +113.5% |
| Trade receivables | 40 | €23,048 | €56,243 | +€33,195 | +144.0% |
| Other amounts receivable | 41 | €3,297 | - | -€3,297 | |
| Cash at bank and in hand | 54/58 | €55,052 | €42,891 | -€12,161 | -22.1% |
| Deferred charges and accrued income | 490/1 | €2,068 | €1,277 | -€791 | -38.2% |
| Total equity and liabilities | 10/49 | €126,192 | €147,476 | +€21,284 | +16.9% |
| Equity | 10/15 | €27,822 | €34,366 | +€6,543 | +23.5% |
| 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 | €19,762 | €26,306 | +€6,543 | +33.1% |
| Amounts payable | 17/49 | €98,370 | €113,110 | +€14,740 | +15.0% |
| Amounts payable after more than one year | 17 | €13,420 | €22,454 | +€9,034 | +67.3% |
| Financial debts | 170/4 | €13,420 | €22,454 | +€9,034 | +67.3% |
| Amounts payable within one year | 42/48 | €84,950 | €90,656 | +€5,707 | +6.7% |
| Current portion of amounts payable after more than one year | 42 | €9,052 | €14,030 | +€4,978 | +55.0% |
| Trade debts | 44 | €12,871 | €3,169 | -€9,702 | -75.4% |
| Suppliers | 440/4 | €12,871 | €3,169 | -€9,702 | -75.4% |
| Taxes, remuneration and social security | 45 | €1,204 | €9,537 | +€8,333 | +692.0% |
| Taxes | 450/3 | - | €9,537 | +€9,537 | |
| Remuneration and social security | 454/9 | €1,204 | - | -€1,204 | |
| Other amounts payable | 47/48 | €61,822 | €63,920 | +€2,098 | +3.4% |
| Remuneration, social security and pensions | 62 | €4,954 | €198 | -€4,756 | -96.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,903 | €30,509 | -€393 | -1.3% |
| Other operating charges | 640/8 | €2,215 | €2,148 | -€67 | -3.0% |
| Gross operating margin | 9900 | €75,610 | €83,376 | +€7,766 | +10.3% |
| Operating profit (loss) | 9901 | €37,538 | €50,521 | +€12,983 | +34.6% |
| Financial income | 75/76B | - | €336 | +€336 | |
| Recurring financial income | 75 | - | €336 | +€336 | |
| Financial charges | 65/66B | €1,371 | €1,417 | +€46 | +3.3% |
| Recurring financial charges | 65 | €1,371 | €1,417 | +€46 | +3.3% |
| Profit (loss) for the period before taxes | 9903 | €36,167 | €49,440 | +€13,273 | +36.7% |
| Income taxes | 67/77 | €8,404 | €14,397 | +€5,993 | +71.3% |
| Profit (loss) for the period | 9904 | €27,763 | €35,043 | +€7,280 | +26.2% |
| Profit (loss) for the period to be appropriated | 9905 | €27,763 | €35,043 | +€7,280 | +26.2% |
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 12 October 2026 via checked.be.