Pristine Gardens: 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.
Pristine Gardens
Largest movements
- Receivables within one year +€19,453
up €19,453 (+109%), from €17,918 to €37,371
of which Trade receivables: +€17,706
- Deferred charges and accrued income +€11,258
up €11,258, from €0 to €11,258
- Tangible fixed assets -€8,059
down €8,059 (-56.1%), from €14,370 to €6,311
of which Plant, machinery and equipment: -€5,226
- Cash +€1,067
up €1,067, from €0 to €1,067
mainly Trade debts (+€28,269) and Depreciation (+€9,427)
- Trade debts +€28,269
up €28,269 (+1,193%), from €2,370 to €30,639
- Profit (loss) carried forward -€8,683
down €8,683, from €6,898 to -€1,785
- Other debts +€7,973
up €7,973 (+53.5%), from €14,895 to €22,868
- Tax, wage and social debts +€5,682
up €5,682 (+798%), from €712 to €6,394
of which Taxes: +€5,735
- Current portion of long-term debt -€4,863
down €4,863 (-76.5%), from €6,354 to €1,490
- Gross operating margin -€30,924
down €30,924 (-58.0%), from €53,344 to €22,420
- Staff costs -€28,378
down €28,378 (-65.4%), from €43,424 to €15,046
- Taxes +€3,596
new in 2025: €3,596
- Depreciation -€1,876
down €1,876 (-16.6%), from €11,303 to €9,427
- Financial charges +€896
up €896 (+74.0%), from €1,210 to €2,105
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 | €38,888 | €62,607 | +€23,719 | +61.0% |
| Fixed assets | 21/28 | €20,970 | €12,911 | -€8,059 | -38.4% |
| Tangible fixed assets | 22/27 | €14,370 | €6,311 | -€8,059 | -56.1% |
| Plant, machinery and equipment | 23 | €10,912 | €5,686 | -€5,226 | -47.9% |
| Furniture and vehicles | 24 | €3,458 | €625 | -€2,833 | -81.9% |
| Financial fixed assets | 28 | €6,600 | €6,600 | = | 0.0% |
| Current assets | 29/58 | €17,918 | €49,696 | +€31,778 | +177% |
| Amounts receivable within one year | 40/41 | €17,918 | €37,371 | +€19,453 | +109% |
| Trade receivables | 40 | €17,901 | €35,607 | +€17,706 | +98.9% |
| Other amounts receivable | 41 | €17 | €1,764 | +€1,747 | +10,161% |
| Cash at bank and in hand | 54/58 | €0 | €1,067 | +€1,067 | |
| Deferred charges and accrued income | 490/1 | €0 | €11,258 | +€11,258 | |
| Total equity and liabilities | 10/49 | €38,888 | €62,607 | +€23,719 | +61.0% |
| Equity | 10/15 | €9,898 | €1,215 | -€8,683 | -87.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,898 | -€1,785 | -€8,683 | |
| Amounts payable | 17/49 | €28,990 | €61,392 | +€32,402 | +112% |
| Amounts payable after more than one year | 17 | €1,190 | €0 | -€1,190 | -100% |
| Financial debts | 170/4 | €1,190 | €0 | -€1,190 | -100% |
| Amounts payable within one year | 42/48 | €27,801 | €61,392 | +€33,591 | +121% |
| Current portion of amounts payable after more than one year | 42 | €6,354 | €1,490 | -€4,863 | -76.5% |
| Financial debts | 43 | €3,470 | €0 | -€3,470 | -100% |
| Credit institutions | 430/8 | €3,470 | €0 | -€3,470 | -100% |
| Trade debts | 44 | €2,370 | €30,639 | +€28,269 | +1,193% |
| Suppliers | 440/4 | €2,370 | €30,639 | +€28,269 | +1,193% |
| Taxes, remuneration and social security | 45 | €712 | €6,394 | +€5,682 | +798% |
| Taxes | 450/3 | €329 | €6,064 | +€5,735 | +1,746% |
| Remuneration and social security | 454/9 | €384 | €331 | -€53 | -13.8% |
| Other amounts payable | 47/48 | €14,895 | €22,868 | +€7,973 | +53.5% |
| Non-recurring operating income | 76A | - | €12,000 | +€12,000 | |
| Remuneration, social security and pensions | 62 | €43,424 | €15,046 | -€28,378 | -65.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,303 | €9,427 | -€1,876 | -16.6% |
| Other operating charges | 640/8 | €911 | €1,047 | +€136 | +14.9% |
| Gross operating margin | 9900 | €53,344 | €22,420 | -€30,924 | -58.0% |
| Operating profit (loss) | 9901 | -€2,294 | -€3,099 | -€806 | -35.1% |
| Financial income | 75/76B | €0 | €118 | +€118 | |
| Recurring financial income | 75 | €0 | €118 | +€118 | |
| Financial charges | 65/66B | €1,210 | €2,105 | +€896 | +74.0% |
| Recurring financial charges | 65 | €1,210 | €2,105 | +€896 | +74.0% |
| Profit (loss) for the period before taxes | 9903 | -€3,503 | -€5,087 | -€1,584 | -45.2% |
| Income taxes | 67/77 | - | €3,596 | +€3,596 | |
| Profit (loss) for the period | 9904 | -€3,503 | -€8,683 | -€5,180 | -148% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,503 | -€8,683 | -€5,180 | -148% |
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 20 October 2026 via checked.be.