HOME & GARDEN: what changed
HOME & GARDEN
Largest movements
- Tangible fixed assets -€35,452
down €35,452 (-34.1%), from €104,106 to €68,654
of which Other tangible fixed assets: -€34,233
- Cash +€20,740
up €20,740 (+77.5%), from €26,748 to €47,488
mainly Other debts (+€150,139) and Contributions, distributions and other (+€131,403)
- Receivables within one year +€15,920
up €15,920 (+27.6%), from €57,778 to €73,697
of which Other amounts receivable: +€18,909
- Stocks and contracts -€15,112
down €15,112 (-4.9%), from €309,595 to €294,483
- Debts after one year -€283,598
down €283,598 (-77.1%), from €367,746 to €84,147
of which Other amounts payable: -€244,393
- Other debts +€150,139
new in 2025: €150,139
- Contributions +€131,403
up €131,403 (+757%), from €17,353 to €148,756
- Short-term financial debts -€50,000
down €50,000 (-50.0%), from €100,000 to €50,000
- Current portion of long-term debt +€40,778
up €40,778 (+84.2%), from €48,428 to €89,206
- Gross operating margin +€45,205
up €45,205, from -€31,508 to €13,697
- Staff costs -€13,303
down €13,303 (-88.7%), from €14,997 to €1,693
- Depreciation -€2,272
down €2,272 (-6.0%), from €37,724 to €35,452
- Financial income +€1,350
up €1,350 (+78.5%), from €1,721 to €3,071
- Other operating charges -€895
down €895 (-63.2%), from €1,417 to €521
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €499,644 | €484,478 | -€15,167 | -3.0% |
| Fixed assets | 21/28 | €104,106 | €68,654 | -€35,452 | -34.1% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €104,106 | €68,654 | -€35,452 | -34.1% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €3,656 | €2,437 | -€1,219 | -33.3% |
| Other tangible fixed assets | 26 | €100,450 | €66,217 | -€34,233 | -34.1% |
| Current assets | 29/58 | €395,538 | €415,824 | +€20,285 | +5.1% |
| Stocks and contracts in progress | 3 | €309,595 | €294,483 | -€15,112 | -4.9% |
| Stocks | 30/36 | €309,595 | €294,483 | -€15,112 | -4.9% |
| Amounts receivable within one year | 40/41 | €57,778 | €73,697 | +€15,920 | +27.6% |
| Trade receivables | 40 | €36,156 | €33,166 | -€2,989 | -8.3% |
| Other amounts receivable | 41 | €21,622 | €40,531 | +€18,909 | +87.5% |
| Cash at bank and in hand | 54/58 | €26,748 | €47,488 | +€20,740 | +77.5% |
| Deferred charges and accrued income | 490/1 | €1,417 | €156 | -€1,262 | -89.0% |
| Total equity and liabilities | 10/49 | €499,644 | €484,478 | -€15,167 | -3.0% |
| Equity | 10/15 | -€88,205 | €12,556 | +€100,760 | |
| Contributions | 10/11 | €17,353 | €148,756 | +€131,403 | +757% |
| Reserves | 13 | €70,376 | €70,376 | = | 0.0% |
| Distributable reserves | 133 | €70,376 | €70,376 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€175,933 | -€206,576 | -€30,643 | -17.4% |
| Amounts payable | 17/49 | €587,849 | €471,922 | -€115,927 | -19.7% |
| Amounts payable after more than one year | 17 | €367,746 | €84,147 | -€283,598 | -77.1% |
| Financial debts | 170/4 | €108,471 | €69,265 | -€39,206 | -36.1% |
| Other amounts payable | 178/9 | €259,275 | €14,882 | -€244,393 | -94.3% |
| Amounts payable within one year | 42/48 | €220,103 | €387,775 | +€167,672 | +76.2% |
| Current portion of amounts payable after more than one year | 42 | €48,428 | €89,206 | +€40,778 | +84.2% |
| Financial debts | 43 | €100,000 | €50,000 | -€50,000 | -50.0% |
| Credit institutions | 430/8 | €100,000 | €50,000 | -€50,000 | -50.0% |
| Trade debts | 44 | €42,992 | €81,179 | +€38,187 | +88.8% |
| Suppliers | 440/4 | €42,992 | €81,179 | +€38,187 | +88.8% |
| Taxes, remuneration and social security | 45 | €28,683 | €17,251 | -€11,433 | -39.9% |
| Taxes | 450/3 | €26,712 | €17,251 | -€9,461 | -35.4% |
| Remuneration and social security | 454/9 | €1,972 | €0 | -€1,972 | -100% |
| Other amounts payable | 47/48 | - | €150,139 | +€150,139 | |
| Remuneration, social security and pensions | 62 | €14,997 | €1,693 | -€13,303 | -88.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,724 | €35,452 | -€2,272 | -6.0% |
| Other operating charges | 640/8 | €1,417 | €521 | -€895 | -63.2% |
| Gross operating margin | 9900 | -€31,508 | €13,697 | +€45,205 | |
| Operating profit (loss) | 9901 | -€85,645 | -€23,970 | +€61,676 | +72.0% |
| Financial income | 75/76B | €1,721 | €3,071 | +€1,350 | +78.5% |
| Recurring financial income | 75 | €1,721 | €3,071 | +€1,350 | +78.5% |
| Financial charges | 65/66B | €9,831 | €9,744 | -€87 | -0.9% |
| Recurring financial charges | 65 | €9,831 | €9,744 | -€87 | -0.9% |
| Profit (loss) for the period before taxes | 9903 | -€93,755 | -€30,643 | +€63,113 | +67.3% |
| Profit (loss) for the period | 9904 | -€93,755 | -€30,643 | +€63,113 | +67.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€93,755 | -€30,643 | +€63,113 | +67.3% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.