Garden Supply: 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 Supply
Largest movements
- Receivables within one year +€156,066
up €156,066 (+41.9%), from €372,528 to €528,594
of which Trade receivables: +€171,874
- Cash +€87,002
up €87,002 (+51.0%), from €170,590 to €257,592
mainly Net result for the year (+€76,277) and Stocks and contracts (+€56,014)
- Stocks and contracts -€56,014
down €56,014 (-19.2%), from €291,020 to €235,006
- Reserves +€76,277
up €76,277 (+181%), from €42,207 to €118,485
- Trade debts +€54,208
up €54,208 (+10.3%), from €528,340 to €582,548
- Other debts +€27,582
up €27,582 (+66.1%), from €41,744 to €69,326
- Tax, wage and social debts +€25,463
up €25,463 (+443%), from €5,752 to €31,215
of which Taxes: +€26,096
- Staff costs -€58,542
down €58,542 (-78.7%), from €74,358 to €15,816
- Taxes +€17,236
up €17,236 (+89.8%), from €19,193 to €36,429
- Gross operating margin -€13,709
down €13,709 (-9.0%), from €151,958 to €138,249
- Depreciation -€5,985
down €5,985 (-43.4%), from €13,788 to €7,803
- Financial charges -€2,302
down €2,302 (-55.3%), from €4,158 to €1,857
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 | €856,612 | €1,037,369 | +€180,758 | +21.1% |
| Fixed assets | 21/28 | €22,270 | €14,467 | -€7,803 | -35.0% |
| Tangible fixed assets | 22/27 | €22,270 | €14,467 | -€7,803 | -35.0% |
| Land and buildings | 22 | €1,954 | €993 | -€961 | -49.2% |
| Plant, machinery and equipment | 23 | €20,083 | €13,362 | -€6,721 | -33.5% |
| Furniture and vehicles | 24 | €233 | €112 | -€121 | -51.9% |
| Current assets | 29/58 | €834,342 | €1,022,903 | +€188,561 | +22.6% |
| Stocks and contracts in progress | 3 | €291,020 | €235,006 | -€56,014 | -19.2% |
| Stocks | 30/36 | €291,020 | €235,006 | -€56,014 | -19.2% |
| Amounts receivable within one year | 40/41 | €372,528 | €528,594 | +€156,066 | +41.9% |
| Trade receivables | 40 | €356,721 | €528,594 | +€171,874 | +48.2% |
| Other amounts receivable | 41 | €15,807 | - | -€15,807 | |
| Cash at bank and in hand | 54/58 | €170,590 | €257,592 | +€87,002 | +51.0% |
| Deferred charges and accrued income | 490/1 | €203 | €1,710 | +€1,507 | +743% |
| Total equity and liabilities | 10/49 | €856,612 | €1,037,369 | +€180,758 | +21.1% |
| Equity | 10/15 | €220,513 | €296,790 | +€76,277 | +34.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €42,207 | €118,485 | +€76,277 | +181% |
| Distributable reserves | 133 | €42,207 | €118,485 | +€76,277 | +181% |
| Profit (loss) carried forward | 14 | €159,705 | €159,705 | = | 0.0% |
| Amounts payable | 17/49 | €636,099 | €740,580 | +€104,481 | +16.4% |
| Amounts payable after more than one year | 17 | €50,500 | €50,500 | = | 0.0% |
| Financial debts | 170/4 | €50,500 | €50,500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €585,599 | €690,080 | +€104,481 | +17.8% |
| Current portion of amounts payable after more than one year | 42 | €9,763 | €6,991 | -€2,772 | -28.4% |
| Trade debts | 44 | €528,340 | €582,548 | +€54,208 | +10.3% |
| Suppliers | 440/4 | €528,340 | €582,548 | +€54,208 | +10.3% |
| Taxes, remuneration and social security | 45 | €5,752 | €31,215 | +€25,463 | +443% |
| Taxes | 450/3 | €2,129 | €28,225 | +€26,096 | +1,226% |
| Remuneration and social security | 454/9 | €3,623 | €2,990 | -€633 | -17.5% |
| Other amounts payable | 47/48 | €41,744 | €69,326 | +€27,582 | +66.1% |
| Remuneration, social security and pensions | 62 | €74,358 | €15,816 | -€58,542 | -78.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,788 | €7,803 | -€5,985 | -43.4% |
| Other operating charges | 640/8 | €151 | €67 | -€84 | -55.4% |
| Gross operating margin | 9900 | €151,958 | €138,249 | -€13,709 | -9.0% |
| Operating profit (loss) | 9901 | €63,661 | €114,563 | +€50,902 | +80.0% |
| Financial income | 75/76B | €38 | - | -€38 | |
| Recurring financial income | 75 | €38 | - | -€38 | |
| Financial charges | 65/66B | €4,158 | €1,857 | -€2,302 | -55.3% |
| Recurring financial charges | 65 | €4,158 | €1,857 | -€2,302 | -55.3% |
| Profit (loss) for the period before taxes | 9903 | €59,540 | €112,706 | +€53,166 | +89.3% |
| Income taxes | 67/77 | €19,193 | €36,429 | +€17,236 | +89.8% |
| Profit (loss) for the period | 9904 | €40,347 | €76,277 | +€35,930 | +89.1% |
| Profit (loss) for the period to be appropriated | 9905 | €40,347 | €76,277 | +€35,930 | +89.1% |
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 31 October 2026 via checked.be.