HOME & GARDEN SOLUTION: 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.
HOME & GARDEN SOLUTION
Largest movements
- Receivables within one year +€1,794
up €1,794 (+1,083%), from €166 to €1,960
- Cash +€1,563
up €1,563 (+7.6%), from €20,571 to €22,135
mainly Net result for the year (+€3,308) and Depreciation (+€278)
- Deferred charges and accrued income +€475
up €475 (+40.7%), from €1,166 to €1,641
- Tangible fixed assets -€278
down €278 (-21.4%), from €1,298 to €1,020
- Profit (loss) carried forward +€3,308
up €3,308 (+23.6%), from €13,999 to €17,306
- Gross operating margin -€2,233
down €2,233 (-25.5%), from €8,752 to €6,519
- Taxes -€622
down €622 (-21.6%), from €2,879 to €2,258
- Depreciation +€185
up €185 (+200%), from €93 to €278
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 | €23,623 | €27,177 | +€3,554 | +15.0% |
| Fixed assets | 21/28 | €1,720 | €1,442 | -€278 | -16.2% |
| Tangible fixed assets | 22/27 | €1,298 | €1,020 | -€278 | -21.4% |
| Plant, machinery and equipment | 23 | €1,298 | €1,020 | -€278 | -21.4% |
| Financial fixed assets | 28 | €422 | €422 | = | 0.0% |
| Current assets | 29/58 | €21,903 | €25,735 | +€3,832 | +17.5% |
| Amounts receivable within one year | 40/41 | €166 | €1,960 | +€1,794 | +1,083% |
| Other amounts receivable | 41 | €166 | €1,960 | +€1,794 | +1,083% |
| Cash at bank and in hand | 54/58 | €20,571 | €22,135 | +€1,563 | +7.6% |
| Deferred charges and accrued income | 490/1 | €1,166 | €1,641 | +€475 | +40.7% |
| Total equity and liabilities | 10/49 | €23,623 | €27,177 | +€3,554 | +15.0% |
| Equity | 10/15 | €22,879 | €26,187 | +€3,308 | +14.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €2,681 | €2,681 | = | 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% |
| Tax-exempt reserves | 132 | €821 | €821 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,999 | €17,306 | +€3,308 | +23.6% |
| Amounts payable | 17/49 | €744 | €990 | +€246 | +33.1% |
| Amounts payable within one year | 42/48 | €744 | €990 | +€246 | +33.1% |
| Trade debts | 44 | €603 | €712 | +€109 | +18.1% |
| Suppliers | 440/4 | €603 | €712 | +€109 | +18.1% |
| Taxes, remuneration and social security | 45 | €99 | €99 | = | 0.0% |
| Taxes | 450/3 | €99 | €99 | = | 0.0% |
| Other amounts payable | 47/48 | €42 | €179 | +€137 | +328% |
| Remuneration, social security and pensions | 62 | -€4 | €28 | +€32 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €93 | €278 | +€185 | +200% |
| Other operating charges | 640/8 | €442 | €511 | +€69 | +15.6% |
| Gross operating margin | 9900 | €8,752 | €6,519 | -€2,233 | -25.5% |
| Operating profit (loss) | 9901 | €8,220 | €5,702 | -€2,519 | -30.6% |
| Financial income | 75/76B | €16 | - | -€16 | |
| Recurring financial income | 75 | €16 | - | -€16 | |
| Financial charges | 65/66B | €122 | €136 | +€15 | +12.0% |
| Recurring financial charges | 65 | €122 | €136 | +€15 | +12.0% |
| Profit (loss) for the period before taxes | 9903 | €8,114 | €5,565 | -€2,549 | -31.4% |
| Income taxes | 67/77 | €2,879 | €2,258 | -€622 | -21.6% |
| Profit (loss) for the period | 9904 | €5,235 | €3,308 | -€1,927 | -36.8% |
| Profit (loss) for the period to be appropriated | 9905 | €5,235 | €3,308 | -€1,927 | -36.8% |
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 23 October 2026 via checked.be.