GARDEN SUPPORT: 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 SUPPORT
Largest movements
- Cash +€66,420
up €66,420 (+129.6%), from €51,262 to €117,682
mainly Current investments (+€35,000) and Net result for the year (+€28,428)
- Current investments -€35,000
down €35,000 (-36.8%), from €95,000 to €60,000
- Tangible fixed assets -€8,848
down €8,848 (-19.2%), from €46,072 to €37,224
of which Plant, machinery and equipment: -€11,979
- Receivables within one year +€3,747
up €3,747 (+10.7%), from €35,142 to €38,889
of which Trade receivables: +€8,573
- Reserves +€14,428
up €14,428 (+14.0%), from €102,853 to €117,281
- Other debts +€14,203
up €14,203 (+18.2%), from €78,108 to €92,311
- Trade debts -€13,611
down €13,611 (-87.8%), from €15,507 to €1,896
- Tax, wage and social debts +€9,250
up €9,250 (+309.3%), from €2,991 to €12,241
of which Taxes: +€7,528
- Gross operating margin +€22,750
up €22,750 (+39.0%), from €58,262 to €81,012
- Taxes +€7,116
up €7,116 (+100.9%), from €7,050 to €14,166
- Depreciation +€2,645
up €2,645 (+27.3%), from €9,678 to €12,323
- Staff costs +€2,180
up €2,180 (+10.5%), from €20,769 to €22,949
- Financial income +€1,205
up €1,205 (+55.6%), from €2,170 to €3,375
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 | €233,118 | €258,139 | +€25,021 | +10.7% |
| Fixed assets | 21/28 | €46,072 | €37,224 | -€8,848 | -19.2% |
| Tangible fixed assets | 22/27 | €46,072 | €37,224 | -€8,848 | -19.2% |
| Plant, machinery and equipment | 23 | €45,888 | €33,909 | -€11,979 | -26.1% |
| Furniture and vehicles | 24 | €185 | €3,315 | +€3,131 | +1696.7% |
| Current assets | 29/58 | €187,046 | €220,915 | +€33,869 | +18.1% |
| Stocks and contracts in progress | 3 | €500 | €500 | = | 0.0% |
| Stocks | 30/36 | €500 | €500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €35,142 | €38,889 | +€3,747 | +10.7% |
| Trade receivables | 40 | €30,316 | €38,889 | +€8,573 | +28.3% |
| Other amounts receivable | 41 | €4,826 | - | -€4,826 | |
| Current investments | 50/53 | €95,000 | €60,000 | -€35,000 | -36.8% |
| Cash at bank and in hand | 54/58 | €51,262 | €117,682 | +€66,420 | +129.6% |
| Deferred charges and accrued income | 490/1 | €5,142 | €3,844 | -€1,297 | -25.2% |
| Total equity and liabilities | 10/49 | €233,118 | €258,139 | +€25,021 | +10.7% |
| Equity | 10/15 | €132,700 | €147,128 | +€14,428 | +10.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €102,853 | €117,281 | +€14,428 | +14.0% |
| Distributable reserves | 133 | €102,853 | €117,281 | +€14,428 | +14.0% |
| Profit (loss) carried forward | 14 | €11,248 | €11,248 | = | 0.0% |
| Amounts payable | 17/49 | €100,418 | €111,011 | +€10,593 | +10.5% |
| Amounts payable within one year | 42/48 | €96,606 | €106,447 | +€9,842 | +10.2% |
| Trade debts | 44 | €15,507 | €1,896 | -€13,611 | -87.8% |
| Suppliers | 440/4 | €15,507 | €1,896 | -€13,611 | -87.8% |
| Taxes, remuneration and social security | 45 | €2,991 | €12,241 | +€9,250 | +309.3% |
| Taxes | 450/3 | €1,725 | €9,254 | +€7,528 | +436.3% |
| Remuneration and social security | 454/9 | €1,265 | €2,987 | +€1,722 | +136.1% |
| Other amounts payable | 47/48 | €78,108 | €92,311 | +€14,203 | +18.2% |
| Accrued charges and deferred income | 492/3 | €3,812 | €4,564 | +€751 | +19.7% |
| Remuneration, social security and pensions | 62 | €20,769 | €22,949 | +€2,180 | +10.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,678 | €12,323 | +€2,645 | +27.3% |
| Other operating charges | 640/8 | €1,702 | €1,702 | +€0 | 0.0% |
| Non-recurring operating charges | 66A | €40 | €112 | +€72 | +180.3% |
| Gross operating margin | 9900 | €58,262 | €81,012 | +€22,750 | +39.0% |
| Operating profit (loss) | 9901 | €26,073 | €43,925 | +€17,852 | +68.5% |
| Financial income | 75/76B | €2,170 | €3,375 | +€1,205 | +55.6% |
| Recurring financial income | 75 | €2,170 | €3,375 | +€1,205 | +55.6% |
| Financial charges | 65/66B | €3,939 | €4,707 | +€769 | +19.5% |
| Recurring financial charges | 65 | €3,939 | €4,707 | +€769 | +19.5% |
| Profit (loss) for the period before taxes | 9903 | €24,304 | €42,593 | +€18,289 | +75.3% |
| Income taxes | 67/77 | €7,050 | €14,166 | +€7,116 | +100.9% |
| Profit (loss) for the period | 9904 | €17,254 | €28,428 | +€11,173 | +64.8% |
| Profit (loss) for the period to be appropriated | 9905 | €17,254 | €28,428 | +€11,173 | +64.8% |
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 11 October 2026 via checked.be.