Gardenball: 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.
Gardenball
Largest movements
- Receivables within one year +€9,887
up €9,887 (+941614.3%), from €1 to €9,888
of which Trade receivables: +€9,888
- Cash -€2,331
down €2,331 (-30.5%), from €7,634 to €5,303
mainly Other debts (-€10,483) and Receivables within one year (-€9,887)
- Tangible fixed assets -€1,079
down €1,079 (-43.1%), from €2,506 to €1,427
of which Furniture and vehicles: -€1,911
- Deferred charges and accrued income -€308
down €308 (-77.8%), from €396 to €88
- Other debts -€10,483
down €10,483 (-31.5%), from €33,328 to €22,845
- Trade debts +€9,828
new in 2024: €9,828
- Profit (loss) carried forward +€4,331
up €4,331 (+13.0%), from -€33,371 to -€29,040
- Accrued charges and deferred income +€2,252
up €2,252 (+55.2%), from €4,080 to €6,332
- Tax, wage and social debts +€241
new in 2024: €241
- Gross operating margin +€9,131
up €9,131, from -€1,252 to €7,879
- Financial charges +€342
up €342 (+16.6%), from €2,064 to €2,406
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €10,537 | €16,706 | +€6,169 | +58.5% |
| Fixed assets | 21/28 | €2,506 | €1,427 | -€1,079 | -43.1% |
| Tangible fixed assets | 22/27 | €2,506 | €1,427 | -€1,079 | -43.1% |
| Land and buildings | 22 | - | €94 | +€94 | |
| Plant, machinery and equipment | 23 | €594 | €1,333 | +€739 | +124.3% |
| Furniture and vehicles | 24 | €1,911 | - | -€1,911 | |
| Current assets | 29/58 | €8,031 | €15,279 | +€7,248 | +90.2% |
| Amounts receivable within one year | 40/41 | €1 | €9,888 | +€9,887 | +941614.3% |
| Trade receivables | 40 | - | €9,888 | +€9,888 | |
| Other amounts receivable | 41 | €1 | - | -€1 | |
| Cash at bank and in hand | 54/58 | €7,634 | €5,303 | -€2,331 | -30.5% |
| Deferred charges and accrued income | 490/1 | €396 | €88 | -€308 | -77.8% |
| Total equity and liabilities | 10/49 | €10,537 | €16,706 | +€6,169 | +58.5% |
| Equity | 10/15 | -€26,871 | -€22,540 | +€4,331 | +16.1% |
| Contributions | 10/11 | €6,500 | €6,500 | = | 0.0% |
| Capital | 10 | €6,500 | €6,500 | = | 0.0% |
| Issued capital | 100 | €6,500 | €6,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€33,371 | -€29,040 | +€4,331 | +13.0% |
| Amounts payable | 17/49 | €37,408 | €39,246 | +€1,838 | +4.9% |
| Amounts payable within one year | 42/48 | €33,328 | €32,914 | -€414 | -1.2% |
| Trade debts | 44 | - | €9,828 | +€9,828 | |
| Suppliers | 440/4 | - | €9,828 | +€9,828 | |
| Taxes, remuneration and social security | 45 | - | €241 | +€241 | |
| Taxes | 450/3 | - | €241 | +€241 | |
| Other amounts payable | 47/48 | €33,328 | €22,845 | -€10,483 | -31.5% |
| Accrued charges and deferred income | 492/3 | €4,080 | €6,332 | +€2,252 | +55.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,079 | €1,079 | +€0 | 0.0% |
| Other operating charges | 640/8 | - | €64 | +€64 | |
| Gross operating margin | 9900 | -€1,252 | €7,879 | +€9,131 | |
| Operating profit (loss) | 9901 | -€2,330 | €6,736 | +€9,066 | |
| Financial charges | 65/66B | €2,064 | €2,406 | +€342 | +16.6% |
| Recurring financial charges | 65 | €2,064 | €2,406 | +€342 | +16.6% |
| Profit (loss) for the period before taxes | 9903 | -€4,394 | €4,330 | +€8,724 | |
| Profit (loss) for the period | 9904 | -€4,394 | €4,330 | +€8,724 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,394 | €4,330 | +€8,724 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.