GARTENBAU KLUBERT: 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 KLUBERT
Largest movements
- Cash +€35,274
up €35,274 (+174%), from €20,330 to €55,604
mainly Depreciation (+€46,151) and Other debts (+€43,128)
- Stocks and contracts -€30,979
down €30,979 (-71.3%), from €43,427 to €12,448
of which Contracts in progress: -€41,372
- Receivables within one year +€12,138
up €12,138 (+61.2%), from €19,822 to €31,960
of which Trade receivables: +€10,742
- Tangible fixed assets -€9,062
down €9,062 (-9.3%), from €97,478 to €88,416
of which Furniture and vehicles: -€12,039
- Deferred charges and accrued income +€2,134
up €2,134 (+68.5%), from €3,115 to €5,249
- Profit (loss) carried forward -€58,789
down €58,789 (-97.0%), from €60,597 to €1,808
- Other debts +€43,128
up €43,128 (+86.5%), from €49,842 to €92,969
- Tax, wage and social debts +€18,503
up €18,503 (+120%), from €15,426 to €33,929
of which Taxes: +€16,706
- Trade debts +€13,633
up €13,633 (+49.7%), from €27,454 to €41,087
- Current portion of long-term debt -€13,256
down €13,256 (-66.4%), from €19,969 to €6,713
- Staff costs +€8,032
up €8,032 (+23.1%), from €34,715 to €42,747
- Gross operating margin +€4,398
up €4,398 (+4.2%), from €103,518 to €107,916
- Depreciation -€3,424
down €3,424 (-6.9%), from €49,575 to €46,151
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 | €185,001 | €194,507 | +€9,506 | +5.1% |
| Fixed assets | 21/28 | €98,308 | €89,246 | -€9,062 | -9.2% |
| Tangible fixed assets | 22/27 | €97,478 | €88,416 | -€9,062 | -9.3% |
| Plant, machinery and equipment | 23 | €78,451 | €81,429 | +€2,978 | +3.8% |
| Furniture and vehicles | 24 | €19,027 | €6,987 | -€12,039 | -63.3% |
| Financial fixed assets | 28 | €830 | €830 | = | 0.0% |
| Current assets | 29/58 | €86,693 | €105,260 | +€18,567 | +21.4% |
| Stocks and contracts in progress | 3 | €43,427 | €12,448 | -€30,979 | -71.3% |
| Stocks | 30/36 | €2,054 | €12,448 | +€10,394 | +506% |
| Contracts in progress | 37 | €41,372 | - | -€41,372 | |
| Amounts receivable within one year | 40/41 | €19,822 | €31,960 | +€12,138 | +61.2% |
| Trade receivables | 40 | €14,857 | €25,599 | +€10,742 | +72.3% |
| Other amounts receivable | 41 | €4,965 | €6,361 | +€1,396 | +28.1% |
| Cash at bank and in hand | 54/58 | €20,330 | €55,604 | +€35,274 | +174% |
| Deferred charges and accrued income | 490/1 | €3,115 | €5,249 | +€2,134 | +68.5% |
| Total equity and liabilities | 10/49 | €185,001 | €194,507 | +€9,506 | +5.1% |
| Equity | 10/15 | €65,597 | €19,808 | -€45,789 | -69.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | - | €13,000 | +€13,000 | |
| Distributable reserves | 133 | - | €13,000 | +€13,000 | |
| Profit (loss) carried forward | 14 | €60,597 | €1,808 | -€58,789 | -97.0% |
| Amounts payable | 17/49 | €119,404 | €174,699 | +€55,295 | +46.3% |
| Amounts payable after more than one year | 17 | €6,713 | - | -€6,713 | |
| Financial debts | 170/4 | €6,713 | - | -€6,713 | |
| Amounts payable within one year | 42/48 | €112,691 | €174,699 | +€62,008 | +55.0% |
| Current portion of amounts payable after more than one year | 42 | €19,969 | €6,713 | -€13,256 | -66.4% |
| Trade debts | 44 | €27,454 | €41,087 | +€13,633 | +49.7% |
| Suppliers | 440/4 | €27,454 | €41,087 | +€13,633 | +49.7% |
| Taxes, remuneration and social security | 45 | €15,426 | €33,929 | +€18,503 | +120% |
| Taxes | 450/3 | €12,163 | €28,869 | +€16,706 | +137% |
| Remuneration and social security | 454/9 | €3,263 | €5,060 | +€1,797 | +55.1% |
| Other amounts payable | 47/48 | €49,842 | €92,969 | +€43,128 | +86.5% |
| Non-recurring operating income | 76A | €868 | - | -€868 | |
| Remuneration, social security and pensions | 62 | €34,715 | €42,747 | +€8,032 | +23.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,575 | €46,151 | -€3,424 | -6.9% |
| Other operating charges | 640/8 | €352 | €469 | +€117 | +33.4% |
| Gross operating margin | 9900 | €103,518 | €107,916 | +€4,398 | +4.2% |
| Operating profit (loss) | 9901 | €18,877 | €18,549 | -€327 | -1.7% |
| Financial income | 75/76B | €739 | €638 | -€102 | -13.8% |
| Recurring financial income | 75 | €739 | €638 | -€102 | -13.8% |
| Financial charges | 65/66B | €581 | €321 | -€260 | -44.8% |
| Recurring financial charges | 65 | €581 | €321 | -€260 | -44.8% |
| Profit (loss) for the period before taxes | 9903 | €19,035 | €18,866 | -€169 | -0.9% |
| Income taxes | 67/77 | €4,100 | €4,656 | +€556 | +13.6% |
| Profit (loss) for the period | 9904 | €14,936 | €14,211 | -€725 | -4.9% |
| Profit (loss) for the period to be appropriated | 9905 | €14,936 | €14,211 | -€725 | -4.9% |
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 19 October 2026 via checked.be.