GauGardens: 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.
GauGardens
Largest movements
- Receivables within one year -€6,771
down €6,771 (-51.5%), from €13,136 to €6,365
of which Other amounts receivable: -€6,606
- Tangible fixed assets -€3,862
down €3,862 (-11.0%), from €34,990 to €31,127
of which Furniture and vehicles: -€3,463
- Cash +€2,582
up €2,582 (+27.6%), from €9,346 to €11,929
mainly Depreciation (+€8,112) and Receivables within one year (+€6,771)
- Debts after one year -€8,630
down €8,630 (-34.1%), from €25,343 to €16,713
- Reserves +€2,442
up €2,442 (+16.4%), from €14,921 to €17,363
- Trade debts -€1,419
no longer reported in 2025 (was €1,419)
- Tax, wage and social debts -€1,150
down €1,150 (-16.3%), from €7,035 to €5,885
of which Remuneration and social security: -€2,000
- Gross operating margin -€9,249
down €9,249 (-41.4%), from €22,320 to €13,071
- Depreciation +€6,103
up €6,103 (+304%), from €2,009 to €8,112
- Taxes -€4,184
down €4,184 (-83.1%), from €5,035 to €850
- Financial charges +€1,070
up €1,070 (+331%), from €324 to €1,394
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 | €58,021 | €49,591 | -€8,430 | -14.5% |
| Fixed assets | 21/28 | €34,990 | €31,127 | -€3,862 | -11.0% |
| Tangible fixed assets | 22/27 | €34,990 | €31,127 | -€3,862 | -11.0% |
| Plant, machinery and equipment | 23 | €1,869 | €1,469 | -€400 | -21.4% |
| Furniture and vehicles | 24 | €33,121 | €29,658 | -€3,463 | -10.5% |
| Current assets | 29/58 | €23,031 | €18,464 | -€4,567 | -19.8% |
| Amounts receivable within one year | 40/41 | €13,136 | €6,365 | -€6,771 | -51.5% |
| Trade receivables | 40 | €5,272 | €5,107 | -€165 | -3.1% |
| Other amounts receivable | 41 | €7,865 | €1,258 | -€6,606 | -84.0% |
| Cash at bank and in hand | 54/58 | €9,346 | €11,929 | +€2,582 | +27.6% |
| Deferred charges and accrued income | 490/1 | €549 | €170 | -€379 | -69.1% |
| Total equity and liabilities | 10/49 | €58,021 | €49,591 | -€8,430 | -14.5% |
| Equity | 10/15 | €15,921 | €18,363 | +€2,442 | +15.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €14,921 | €17,363 | +€2,442 | +16.4% |
| Distributable reserves | 133 | €14,921 | €17,363 | +€2,442 | +16.4% |
| Amounts payable | 17/49 | €42,100 | €31,228 | -€10,872 | -25.8% |
| Amounts payable after more than one year | 17 | €25,343 | €16,713 | -€8,630 | -34.1% |
| Financial debts | 170/4 | €25,343 | €16,713 | -€8,630 | -34.1% |
| Amounts payable within one year | 42/48 | €16,757 | €14,515 | -€2,242 | -13.4% |
| Current portion of amounts payable after more than one year | 42 | €8,304 | €8,630 | +€327 | +3.9% |
| Trade debts | 44 | €1,419 | - | -€1,419 | |
| Suppliers | 440/4 | €1,419 | - | -€1,419 | |
| Taxes, remuneration and social security | 45 | €7,035 | €5,885 | -€1,150 | -16.3% |
| Taxes | 450/3 | €5,035 | €5,885 | +€850 | +16.9% |
| Remuneration and social security | 454/9 | €2,000 | - | -€2,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,009 | €8,112 | +€6,103 | +304% |
| Other operating charges | 640/8 | €50 | - | -€50 | |
| Non-recurring operating charges | 66A | - | €281 | +€281 | |
| Gross operating margin | 9900 | €22,320 | €13,071 | -€9,249 | -41.4% |
| Operating profit (loss) | 9901 | €20,261 | €4,677 | -€15,583 | -76.9% |
| Financial income | 75/76B | €18 | €9 | -€9 | -51.3% |
| Recurring financial income | 75 | €18 | €9 | -€9 | -51.3% |
| Financial charges | 65/66B | €324 | €1,394 | +€1,070 | +331% |
| Recurring financial charges | 65 | €324 | €1,394 | +€1,070 | +331% |
| Profit (loss) for the period before taxes | 9903 | €19,955 | €3,293 | -€16,663 | -83.5% |
| Income taxes | 67/77 | €5,035 | €850 | -€4,184 | -83.1% |
| Profit (loss) for the period | 9904 | €14,921 | €2,442 | -€12,478 | -83.6% |
| Profit (loss) for the period to be appropriated | 9905 | €14,921 | €2,442 | -€12,478 | -83.6% |
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 27 October 2026 via checked.be.