Gartenbau Hammerschmidt: 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.
Gartenbau Hammerschmidt
Largest movements
- Receivables within one year +€32,646
up €32,646 (+222%), from €14,725 to €47,371
of which Trade receivables: +€35,355
- Stocks and contracts +€30,482
up €30,482 (+205%), from €14,880 to €45,362
of which Contracts in progress: +€20,538
- Cash +€27,865
up €27,865 (+24.1%), from €115,776 to €143,641
mainly Other debts (+€87,346) and Net result for the year (+€70,196)
- Tangible fixed assets +€25,375
up €25,375 (+16.2%), from €157,111 to €182,486
of which Furniture and vehicles: +€18,517
- Other debts +€87,346
up €87,346 (+344%), from €25,398 to €112,744
- Profit (loss) carried forward -€29,804
down €29,804 (-23.5%), from €126,655 to €96,850
- Debts after one year +€26,250
up €26,250 (+25.3%), from €103,895 to €130,144
of which Financial debts: +€26,250
- Current portion of long-term debt +€14,601
up €14,601 (+41.0%), from €35,583 to €50,184
- Tax, wage and social debts +€13,359
up €13,359 (+151%), from €8,864 to €22,223
of which Taxes: +€14,024
- Gross operating margin +€123,305
up €123,305 (+137%), from €89,947 to €213,252
- Staff costs +€50,902
up €50,902 (+369%), from €13,796 to €64,697
- Taxes +€12,305
up €12,305 (+407%), from €3,023 to €15,328
- Depreciation +€10,427
up €10,427 (+20.2%), from €51,625 to €62,052
- Financial income +€4,668
up €4,668 (+331%), from €1,410 to €6,078
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 | €305,619 | €424,661 | +€119,042 | +39.0% |
| Fixed assets | 21/28 | €157,111 | €182,486 | +€25,375 | +16.2% |
| Tangible fixed assets | 22/27 | €157,111 | €182,486 | +€25,375 | +16.2% |
| Plant, machinery and equipment | 23 | €71,712 | €79,726 | +€8,015 | +11.2% |
| Furniture and vehicles | 24 | €82,896 | €101,413 | +€18,517 | +22.3% |
| Other tangible fixed assets | 26 | €2,503 | €1,347 | -€1,157 | -46.2% |
| Current assets | 29/58 | €148,508 | €242,174 | +€93,666 | +63.1% |
| Stocks and contracts in progress | 3 | €14,880 | €45,362 | +€30,482 | +205% |
| Stocks | 30/36 | €7,889 | €17,833 | +€9,944 | +126% |
| Contracts in progress | 37 | €6,991 | €27,529 | +€20,538 | +294% |
| Amounts receivable within one year | 40/41 | €14,725 | €47,371 | +€32,646 | +222% |
| Trade receivables | 40 | €6,527 | €41,882 | +€35,355 | +542% |
| Other amounts receivable | 41 | €8,198 | €5,489 | -€2,709 | -33.0% |
| Cash at bank and in hand | 54/58 | €115,776 | €143,641 | +€27,865 | +24.1% |
| Deferred charges and accrued income | 490/1 | €3,127 | €5,800 | +€2,673 | +85.5% |
| Total equity and liabilities | 10/49 | €305,619 | €424,661 | +€119,042 | +39.0% |
| Equity | 10/15 | €127,655 | €101,360 | -€26,295 | -20.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €126,655 | €96,850 | -€29,804 | -23.5% |
| Investment grants | 15 | - | €3,510 | +€3,510 | |
| Amounts payable | 17/49 | €177,964 | €323,300 | +€145,336 | +81.7% |
| Amounts payable after more than one year | 17 | €103,895 | €130,144 | +€26,250 | +25.3% |
| Financial debts | 170/4 | €73,895 | €100,144 | +€26,250 | +35.5% |
| Other amounts payable | 178/9 | €30,000 | €30,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €74,070 | €193,156 | +€119,086 | +161% |
| Current portion of amounts payable after more than one year | 42 | €35,583 | €50,184 | +€14,601 | +41.0% |
| Trade debts | 44 | €4,225 | €2,456 | -€1,769 | -41.9% |
| Suppliers | 440/4 | €4,225 | €2,456 | -€1,769 | -41.9% |
| Advances received on contracts in progress | 46 | - | €5,550 | +€5,550 | |
| Taxes, remuneration and social security | 45 | €8,864 | €22,223 | +€13,359 | +151% |
| Taxes | 450/3 | €6,032 | €20,056 | +€14,024 | +233% |
| Remuneration and social security | 454/9 | €2,833 | €2,167 | -€665 | -23.5% |
| Other amounts payable | 47/48 | €25,398 | €112,744 | +€87,346 | +344% |
| Remuneration, social security and pensions | 62 | €13,796 | €64,697 | +€50,902 | +369% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,625 | €62,052 | +€10,427 | +20.2% |
| Other operating charges | 640/8 | €860 | €824 | -€36 | -4.1% |
| Gross operating margin | 9900 | €89,947 | €213,252 | +€123,305 | +137% |
| Operating profit (loss) | 9901 | €23,667 | €85,679 | +€62,012 | +262% |
| Financial income | 75/76B | €1,410 | €6,078 | +€4,668 | +331% |
| Recurring financial income | 75 | €1,410 | €6,078 | +€4,668 | +331% |
| Financial charges | 65/66B | €4,888 | €6,233 | +€1,344 | +27.5% |
| Recurring financial charges | 65 | €4,888 | €6,233 | +€1,344 | +27.5% |
| Profit (loss) for the period before taxes | 9903 | €20,189 | €85,524 | +€65,335 | +324% |
| Income taxes | 67/77 | €3,023 | €15,328 | +€12,305 | +407% |
| Profit (loss) for the period | 9904 | €17,166 | €70,196 | +€53,030 | +309% |
| Profit (loss) for the period to be appropriated | 9905 | €17,166 | €70,196 | +€53,030 | +309% |
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 15 October 2026 via checked.be.