HOME GARDEN: what changed
HOME GARDEN
Largest movements
- Cash +€31,843
up €31,843 (+66.8%), from €47,657 to €79,501
mainly Receivables within one year (+€17,988) and Trade debts (+€15,020)
- Receivables within one year -€17,988
down €17,988 (-36.6%), from €49,206 to €31,218
of which Trade receivables: -€20,103
- Deferred charges and accrued income +€1,953
up €1,953 (+164%), from €1,187 to €3,141
- Trade debts +€15,020
up €15,020 (+136%), from €11,017 to €26,036
- Reserves +€8,400
up €8,400 (+12.4%), from €68,000 to €76,400
- Tax, wage and social debts -€7,801
down €7,801 (-48.5%), from €16,082 to €8,281
of which Taxes: -€7,801
- Other debts -€1,843
down €1,843 (-76.3%), from €2,414 to €571
- Accrued charges and deferred income +€1,274
up €1,274 (+29.8%), from €4,273 to €5,547
- Gross operating margin -€34,769
down €34,769 (-67.4%), from €51,600 to €16,831
- Taxes -€10,449
down €10,449 (-74.1%), from €14,109 to €3,660
- Depreciation +€2,447
up €2,447 (+146%), from €1,677 to €4,124
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 | €109,287 | €124,437 | +€15,150 | +13.9% |
| Fixed assets | 21/28 | €11,237 | €10,578 | -€659 | -5.9% |
| Tangible fixed assets | 22/27 | €11,177 | €10,518 | -€659 | -5.9% |
| Land and buildings | 22 | €961 | €145 | -€816 | -84.9% |
| Plant, machinery and equipment | 23 | €7,622 | €8,725 | +€1,102 | +14.5% |
| Furniture and vehicles | 24 | €2,593 | €1,648 | -€945 | -36.5% |
| Financial fixed assets | 28 | €60 | €60 | = | 0.0% |
| Current assets | 29/58 | €98,050 | €113,859 | +€15,809 | +16.1% |
| Amounts receivable within one year | 40/41 | €49,206 | €31,218 | -€17,988 | -36.6% |
| Trade receivables | 40 | €49,206 | €29,103 | -€20,103 | -40.9% |
| Other amounts receivable | 41 | - | €2,115 | +€2,115 | |
| Cash at bank and in hand | 54/58 | €47,657 | €79,501 | +€31,843 | +66.8% |
| Deferred charges and accrued income | 490/1 | €1,187 | €3,141 | +€1,953 | +164% |
| Total equity and liabilities | 10/49 | €109,287 | €124,437 | +€15,150 | +13.9% |
| Equity | 10/15 | €75,502 | €84,001 | +€8,500 | +11.3% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €68,000 | €76,400 | +€8,400 | +12.4% |
| Distributable reserves | 133 | €68,000 | €76,400 | +€8,400 | +12.4% |
| Profit (loss) carried forward | 14 | €1,502 | €1,601 | +€100 | +6.6% |
| Amounts payable | 17/49 | €33,785 | €40,435 | +€6,650 | +19.7% |
| Amounts payable within one year | 42/48 | €29,512 | €34,888 | +€5,376 | +18.2% |
| Trade debts | 44 | €11,017 | €26,036 | +€15,020 | +136% |
| Suppliers | 440/4 | €11,017 | €26,036 | +€15,020 | +136% |
| Taxes, remuneration and social security | 45 | €16,082 | €8,281 | -€7,801 | -48.5% |
| Taxes | 450/3 | €14,082 | €6,281 | -€7,801 | -55.4% |
| Remuneration and social security | 454/9 | €2,000 | €2,000 | = | 0.0% |
| Other amounts payable | 47/48 | €2,414 | €571 | -€1,843 | -76.3% |
| Accrued charges and deferred income | 492/3 | €4,273 | €5,547 | +€1,274 | +29.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,677 | €4,124 | +€2,447 | +146% |
| Other operating charges | 640/8 | €1,091 | €687 | -€404 | -37.1% |
| Gross operating margin | 9900 | €51,600 | €16,831 | -€34,769 | -67.4% |
| Operating profit (loss) | 9901 | €48,832 | €12,020 | -€36,812 | -75.4% |
| Financial income | 75/76B | €65 | €288 | +€222 | +340% |
| Recurring financial income | 75 | €65 | €288 | +€222 | +340% |
| Financial charges | 65/66B | €236 | €148 | -€88 | -37.4% |
| Recurring financial charges | 65 | €236 | €148 | -€88 | -37.4% |
| Profit (loss) for the period before taxes | 9903 | €48,661 | €12,160 | -€36,501 | -75.0% |
| Income taxes | 67/77 | €14,109 | €3,660 | -€10,449 | -74.1% |
| Profit (loss) for the period | 9904 | €34,552 | €8,500 | -€26,053 | -75.4% |
| Profit (loss) for the period to be appropriated | 9905 | €34,552 | €8,500 | -€26,053 | -75.4% |
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 1 November 2026 via checked.be.