HELLO GARDEN: 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.
HELLO GARDEN
Largest movements
- Tangible fixed assets +€30,723
up €30,723 (+189%), from €16,234 to €46,957
of which Furniture and vehicles: +€29,330
- Cash +€12,856
up €12,856 (+73.3%), from €17,551 to €30,407
mainly Debts after one year (+€21,098) and Net result for the year (+€15,992)
- Receivables within one year +€1,378
up €1,378 (+15.1%), from €9,133 to €10,512
of which Other amounts receivable: +€3,494
- Debts after one year +€21,098
new in 2025: €21,098
- Profit (loss) carried forward +€15,992
up €15,992 (+63.2%), from €25,301 to €41,293
- Current portion of long-term debt +€10,294
new in 2025: €10,294
- Other debts -€2,055
no longer reported in 2025 (was €2,055)
- Gross operating margin +€15,627
up €15,627 (+216%), from €7,226 to €22,853
- Depreciation +€3,426
up €3,426 (+138%), from €2,479 to €5,905
- Other operating charges +€382
up €382 (+207%), from €185 to €567
- Financial charges +€373
up €373 (+532%), from €70 to €444
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 | €43,488 | €88,446 | +€44,957 | +103% |
| Fixed assets | 21/28 | €16,804 | €47,527 | +€30,723 | +183% |
| Tangible fixed assets | 22/27 | €16,234 | €46,957 | +€30,723 | +189% |
| Plant, machinery and equipment | 23 | €2,547 | €3,940 | +€1,393 | +54.7% |
| Furniture and vehicles | 24 | €13,687 | €43,017 | +€29,330 | +214% |
| Financial fixed assets | 28 | €570 | €570 | = | 0.0% |
| Current assets | 29/58 | €26,684 | €40,919 | +€14,235 | +53.3% |
| Amounts receivable within one year | 40/41 | €9,133 | €10,512 | +€1,378 | +15.1% |
| Trade receivables | 40 | €3,616 | €1,500 | -€2,116 | -58.5% |
| Other amounts receivable | 41 | €5,517 | €9,011 | +€3,494 | +63.3% |
| Cash at bank and in hand | 54/58 | €17,551 | €30,407 | +€12,856 | +73.3% |
| Total equity and liabilities | 10/49 | €43,488 | €88,446 | +€44,957 | +103% |
| Equity | 10/15 | €39,561 | €55,553 | +€15,992 | +40.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,301 | €41,293 | +€15,992 | +63.2% |
| Amounts payable | 17/49 | €3,927 | €32,893 | +€28,966 | +738% |
| Amounts payable after more than one year | 17 | - | €21,098 | +€21,098 | |
| Financial debts | 170/4 | - | €21,098 | +€21,098 | |
| Amounts payable within one year | 42/48 | €3,927 | €11,794 | +€7,868 | +200% |
| Current portion of amounts payable after more than one year | 42 | - | €10,294 | +€10,294 | |
| Trade debts | 44 | €372 | - | -€372 | |
| Suppliers | 440/4 | €372 | - | -€372 | |
| Taxes, remuneration and social security | 45 | €1,500 | €1,500 | = | 0.0% |
| Remuneration and social security | 454/9 | €1,500 | €1,500 | = | 0.0% |
| Other amounts payable | 47/48 | €2,055 | - | -€2,055 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,479 | €5,905 | +€3,426 | +138% |
| Other operating charges | 640/8 | €185 | €567 | +€382 | +207% |
| Gross operating margin | 9900 | €7,226 | €22,853 | +€15,627 | +216% |
| Operating profit (loss) | 9901 | €4,563 | €16,381 | +€11,819 | +259% |
| Financial income | 75/76B | - | €54 | +€54 | |
| Recurring financial income | 75 | - | €54 | +€54 | |
| Financial charges | 65/66B | €70 | €444 | +€373 | +532% |
| Recurring financial charges | 65 | €70 | €444 | +€373 | +532% |
| Profit (loss) for the period before taxes | 9903 | €4,493 | €15,992 | +€11,499 | +256% |
| Profit (loss) for the period | 9904 | €4,493 | €15,992 | +€11,499 | +256% |
| Profit (loss) for the period to be appropriated | 9905 | €4,493 | €15,992 | +€11,499 | +256% |
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 21 October 2026 via checked.be.