IMPORT 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.
IMPORT GARDEN
Largest movements
- Receivables within one year +€91,239
up €91,239 (+112%), from €81,383 to €172,621
of which Other amounts receivable: +€99,067
- Cash +€75,827
up €75,827 (+28.8%), from €263,395 to €339,222
mainly Trade debts (+€107,589) and Depreciation (+€59,278)
- Stocks and contracts -€56,590
down €56,590 (-56.3%), from €100,518 to €43,928
of which Contracts in progress: -€42,067
- Tangible fixed assets -€28,334
down €28,334 (-13.0%), from €217,191 to €188,857
of which Furniture and vehicles: -€16,697
- Profit (loss) carried forward -€127,248
down €127,248 (-99.8%), from €127,523 to €274
- Trade debts +€107,589
up €107,589 (+381%), from €28,265 to €135,854
- Reserves +€88,500
up €88,500 (+95.7%), from €92,500 to €181,000
of which Distributable reserves: +€88,500
- Debts after one year -€35,622
down €35,622 (-31.0%), from €114,881 to €79,259
- Tax, wage and social debts +€33,556
up €33,556 (+125%), from €26,751 to €60,307
of which Remuneration and social security: +€28,690
- Staff costs +€40,440
up €40,440 (+9.8%), from €413,899 to €454,339
- Financial income -€17,272
down €17,272 (-91.1%), from €18,950 to €1,677
of which Non-recurring financial income: -€16,672
- Gross operating margin -€10,116
down €10,116 (-1.9%), from €542,838 to €532,722
- Depreciation +€9,605
up €9,605 (+19.3%), from €49,673 to €59,278
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 | €770,841 | €846,218 | +€75,377 | +9.8% |
| Fixed assets | 21/28 | €240,545 | €205,446 | -€35,098 | -14.6% |
| Intangible fixed assets | 21 | €23,023 | €16,259 | -€6,764 | -29.4% |
| Tangible fixed assets | 22/27 | €217,191 | €188,857 | -€28,334 | -13.0% |
| Land and buildings | 22 | €78,682 | €74,092 | -€4,590 | -5.8% |
| Plant, machinery and equipment | 23 | €65,112 | €58,064 | -€7,048 | -10.8% |
| Furniture and vehicles | 24 | €73,397 | €56,701 | -€16,697 | -22.7% |
| Financial fixed assets | 28 | €331 | €331 | = | 0.0% |
| Current assets | 29/58 | €530,296 | €640,771 | +€110,476 | +20.8% |
| Stocks and contracts in progress | 3 | €100,518 | €43,928 | -€56,590 | -56.3% |
| Stocks | 30/36 | €39,944 | €25,421 | -€14,523 | -36.4% |
| Contracts in progress | 37 | €60,574 | €18,507 | -€42,067 | -69.4% |
| Amounts receivable within one year | 40/41 | €81,383 | €172,621 | +€91,239 | +112% |
| Trade receivables | 40 | €64,060 | €56,232 | -€7,828 | -12.2% |
| Other amounts receivable | 41 | €17,323 | €116,389 | +€99,067 | +572% |
| Current investments | 50/53 | €85,000 | €85,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €263,395 | €339,222 | +€75,827 | +28.8% |
| Total equity and liabilities | 10/49 | €770,841 | €846,218 | +€75,377 | +9.8% |
| Equity | 10/15 | €295,023 | €256,274 | -€38,748 | -13.1% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Capital | 10 | €75,000 | €75,000 | = | 0.0% |
| Issued capital | 100 | €75,000 | €75,000 | = | 0.0% |
| Reserves | 13 | €92,500 | €181,000 | +€88,500 | +95.7% |
| Non-distributable reserves | 130/1 | €92,500 | €92,500 | = | 0.0% |
| Legal reserve | 130 | €7,500 | €7,500 | = | 0.0% |
| Own shares acquired | 1312 | €85,000 | €85,000 | = | 0.0% |
| Distributable reserves | 133 | - | €88,500 | +€88,500 | |
| Profit (loss) carried forward | 14 | €127,523 | €274 | -€127,248 | -99.8% |
| Amounts payable | 17/49 | €475,818 | €589,944 | +€114,126 | +24.0% |
| Amounts payable after more than one year | 17 | €114,881 | €79,259 | -€35,622 | -31.0% |
| Financial debts | 170/4 | €114,881 | €79,259 | -€35,622 | -31.0% |
| Amounts payable within one year | 42/48 | €360,937 | €510,685 | +€149,747 | +41.5% |
| Current portion of amounts payable after more than one year | 42 | €34,804 | €35,622 | +€818 | +2.4% |
| Financial debts | 43 | €5,038 | €5,170 | +€132 | +2.6% |
| Credit institutions | 430/8 | €5,038 | - | -€5,038 | |
| Other loans | 439 | - | €5,170 | +€5,170 | |
| Trade debts | 44 | €28,265 | €135,854 | +€107,589 | +381% |
| Suppliers | 440/4 | €28,265 | €135,854 | +€107,589 | +381% |
| Advances received on contracts in progress | 46 | €266,080 | €273,731 | +€7,651 | +2.9% |
| Taxes, remuneration and social security | 45 | €26,751 | €60,307 | +€33,556 | +125% |
| Taxes | 450/3 | €26,751 | €31,617 | +€4,866 | +18.2% |
| Remuneration and social security | 454/9 | - | €28,690 | +€28,690 | |
| Remuneration, social security and pensions | 62 | €413,899 | €454,339 | +€40,440 | +9.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,673 | €59,278 | +€9,605 | +19.3% |
| Other operating charges | 640/8 | €8,074 | €8,357 | +€283 | +3.5% |
| Gross operating margin | 9900 | €542,838 | €532,722 | -€10,116 | -1.9% |
| Operating profit (loss) | 9901 | €71,191 | €10,748 | -€60,443 | -84.9% |
| Financial income | 75/76B | €18,950 | €1,677 | -€17,272 | -91.1% |
| Recurring financial income | 75 | €2,278 | €1,677 | -€600 | -26.4% |
| Non-recurring financial income | 76B | €16,672 | - | -€16,672 | |
| Financial charges | 65/66B | €5,256 | €6,174 | +€918 | +17.5% |
| Recurring financial charges | 65 | €5,256 | €6,174 | +€918 | +17.5% |
| Profit (loss) for the period before taxes | 9903 | €84,886 | €6,252 | -€78,634 | -92.6% |
| Profit (loss) for the period | 9904 | €84,886 | €6,252 | -€78,634 | -92.6% |
| Profit (loss) for the period to be appropriated | 9905 | €84,886 | €6,252 | -€78,634 | -92.6% |
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 16 October 2026 via checked.be.