INTERGARDEN IMPORT: what changed
Two fiscal 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.
INTERGARDEN IMPORT
Largest movements
- Current assets -€7,571
down €7,571 (-7.6%), from €99,292 to €91,721
of which Receivables within one year: -€4,993
- Debts within one year -€8,864
down €8,864 (-16.2%), from €54,669 to €45,805
of which Trade debts: -€8,588
- Profit (loss) carried forward +€1,293
up €1,293 (+2.5%), from -€50,741 to -€49,448
- Financial income +€2,428
new in 2021: €2,428
- Financial charges +€776
new in 2021: €776
- Gross operating margin +€518
up €518 (+63.0%), from -€821 to -€303
- Other operating charges +€55
new in 2021: €55
From the 2020 result to the 2021 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.
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2020 | 2021 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €99,292 | €91,721 | -€7,571 | -7.6% |
| Tangible fixed assets | 22/27 | - | €0 | = | |
| Current assets | 29/58 | €99,292 | €91,721 | -€7,571 | -7.6% |
| Amounts receivable after more than one year | 29 | - | €10,300 | +€10,300 | |
| Other amounts receivable | 291 | - | €10,300 | +€10,300 | |
| Stocks and contracts in progress | 3 | €20,764 | €20,764 | = | 0.0% |
| Stocks | 30/36 | - | €20,764 | +€20,764 | |
| Amounts receivable within one year | 40/41 | €65,650 | €60,657 | -€4,993 | -7.6% |
| Other amounts receivable | 41 | - | €60,657 | +€60,657 | |
| Total equity and liabilities | 10/49 | €99,292 | €91,721 | -€7,571 | -7.6% |
| Equity | 10/15 | €44,623 | €45,916 | +€1,293 | +2.9% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | - | €62,000 | +€62,000 | |
| Issued capital | 100 | - | €62,000 | +€62,000 | |
| Reserves | 13 | €33,364 | €33,364 | = | 0.0% |
| Non-distributable reserves | 130/1 | - | €1,363 | +€1,363 | |
| Legal reserve | 130 | - | €1,363 | +€1,363 | |
| Distributable reserves | 133 | - | €32,001 | +€32,001 | |
| Profit (loss) carried forward | 14 | -€50,741 | -€49,448 | +€1,293 | +2.5% |
| Amounts payable | 17/49 | €54,669 | €45,805 | -€8,864 | -16.2% |
| Amounts payable within one year | 42/48 | €54,669 | €45,805 | -€8,864 | -16.2% |
| Financial debts | 43 | - | €4,261 | +€4,261 | |
| Credit institutions | 430/8 | - | €4,261 | +€4,261 | |
| Trade debts | 44 | €50,114 | €41,527 | -€8,588 | -17.1% |
| Suppliers | 440/4 | - | €41,527 | +€41,527 | |
| Taxes, remuneration and social security | 45 | - | €17 | +€17 | |
| Taxes | 450/3 | - | €17 | +€17 | |
| Other operating charges | 640/8 | - | €55 | +€55 | |
| Gross operating margin | 9900 | -€821 | -€303 | +€518 | +63.0% |
| Operating profit (loss) | 9901 | -€1,276 | -€358 | +€917 | +71.9% |
| Financial income | 75/76B | - | €2,428 | +€2,428 | |
| Recurring financial income | 75 | €2,110 | €2,428 | +€318 | +15.1% |
| Financial charges | 65/66B | - | €776 | +€776 | |
| Recurring financial charges | 65 | €634 | €776 | +€142 | +22.4% |
| Profit (loss) for the period before taxes | 9903 | €200 | €1,293 | +€1,093 | +546.1% |
| Profit (loss) for the period | 9904 | €200 | €1,293 | +€1,093 | +546.1% |
| Profit (loss) for the period to be appropriated | 9905 | €200 | €1,293 | +€1,093 | +546.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2020 and 31 December 2021. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.