KANTOOR GARDYN: 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.
KANTOOR GARDYN
Largest movements
- Current investments +€18,316
new in 2025: €18,316
- Cash -€14,696
down €14,696 (-48.3%), from €30,423 to €15,727
mainly Current investments (-€18,316) and Investment in fixed assets (net) (-€273)
- Financial fixed assets -€7,449
down €7,449 (-86.3%), from €8,633 to €1,184
- Tangible fixed assets +€5,604
up €5,604 (+18.1%), from €30,949 to €36,553
of which Land and buildings: +€6,364
- Profit (loss) carried forward +€1,192
new in 2025: €1,192
- Depreciation -€3,901
down €3,901 (-64.8%), from €6,018 to €2,118
- Gross operating margin +€1,734
up €1,734 (+49.2%), from €3,523 to €5,256
- Financial income +€264
up €264 (+979%), from €27 to €291
- Other operating charges +€125
up €125 (+6.0%), from €2,092 to €2,217
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 | €71,030 | €72,681 | +€1,651 | +2.3% |
| Fixed assets | 21/28 | €39,582 | €37,737 | -€1,844 | -4.7% |
| Tangible fixed assets | 22/27 | €30,949 | €36,553 | +€5,604 | +18.1% |
| Land and buildings | 22 | €27,527 | €33,892 | +€6,364 | +23.1% |
| Other tangible fixed assets | 26 | €3,421 | €2,661 | -€760 | -22.2% |
| Financial fixed assets | 28 | €8,633 | €1,184 | -€7,449 | -86.3% |
| Current assets | 29/58 | €31,448 | €34,943 | +€3,495 | +11.1% |
| Amounts receivable within one year | 40/41 | - | €87 | +€87 | |
| Other amounts receivable | 41 | - | €87 | +€87 | |
| Current investments | 50/53 | - | €18,316 | +€18,316 | |
| Cash at bank and in hand | 54/58 | €30,423 | €15,727 | -€14,696 | -48.3% |
| Deferred charges and accrued income | 490/1 | €1,025 | €813 | -€212 | -20.7% |
| Total equity and liabilities | 10/49 | €71,030 | €72,681 | +€1,651 | +2.3% |
| Equity | 10/15 | €69,605 | €70,797 | +€1,192 | +1.7% |
| Contributions | 10/11 | €10,307 | €10,307 | = | 0.0% |
| Reserves | 13 | €59,298 | €59,298 | = | 0.0% |
| Non-distributable reserves | 130/1 | €34,163 | €34,163 | = | 0.0% |
| Other | 1319 | €34,163 | €34,163 | = | 0.0% |
| Distributable reserves | 133 | €25,134 | €25,134 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €1,192 | +€1,192 | |
| Amounts payable | 17/49 | €1,425 | €1,884 | +€459 | +32.2% |
| Amounts payable within one year | 42/48 | €912 | €1,356 | +€444 | +48.7% |
| Other amounts payable | 47/48 | €912 | €1,356 | +€444 | +48.7% |
| Accrued charges and deferred income | 492/3 | €513 | €528 | +€14 | +2.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,018 | €2,118 | -€3,901 | -64.8% |
| Other operating charges | 640/8 | €2,092 | €2,217 | +€125 | +6.0% |
| Gross operating margin | 9900 | €3,523 | €5,256 | +€1,734 | +49.2% |
| Operating profit (loss) | 9901 | -€4,587 | €922 | +€5,509 | |
| Financial income | 75/76B | €27 | €291 | +€264 | +979% |
| Recurring financial income | 75 | €27 | €291 | +€264 | +979% |
| Financial charges | 65/66B | €24 | €29 | +€5 | +18.8% |
| Recurring financial charges | 65 | €24 | €29 | +€5 | +18.8% |
| Profit (loss) for the period before taxes | 9903 | -€4,584 | €1,184 | +€5,769 | |
| Income taxes | 67/77 | €8 | -€8 | -€16 | |
| Profit (loss) for the period | 9904 | -€4,592 | €1,192 | +€5,785 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,592 | €1,192 | +€5,785 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.