Pro 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.
Pro Garden
Largest movements
- Receivables within one year +€1,411
up €1,411 (+37.5%), from €3,759 to €5,170
of which Trade receivables: +€1,658
- Tangible fixed assets +€655
new in 2024: €655
- Cash +€621
up €621 (+90,048%), from €1 to €622
mainly Trade debts (+€4,829) and Tax, wage and social debts (+€967)
- Trade debts +€4,829
up €4,829 (+515%), from €938 to €5,767
- Profit (loss) carried forward -€3,173
down €3,173 (-95.1%), from -€3,336 to -€6,509
- Tax, wage and social debts +€967
up €967 (+17.8%), from €5,428 to €6,395
- Gross operating margin +€2,503
up €2,503 (+51.0%), from -€4,908 to -€2,405
- Financial charges +€149
up €149 (+81.8%), from €182 to €331
- Depreciation +€130
up €130, from €0 to €130
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,760 | €6,446 | +€2,686 | +71.5% |
| Fixed assets | 21/28 | - | €655 | +€655 | |
| Tangible fixed assets | 22/27 | - | €655 | +€655 | |
| Plant, machinery and equipment | 23 | - | €655 | +€655 | |
| Current assets | 29/58 | €3,760 | €5,792 | +€2,032 | +54.0% |
| Amounts receivable within one year | 40/41 | €3,759 | €5,170 | +€1,411 | +37.5% |
| Trade receivables | 40 | €3,437 | €5,095 | +€1,658 | +48.3% |
| Other amounts receivable | 41 | €323 | €75 | -€248 | -76.8% |
| Cash at bank and in hand | 54/58 | €1 | €622 | +€621 | +90,048% |
| Total equity and liabilities | 10/49 | €3,760 | €6,446 | +€2,686 | +71.5% |
| Equity | 10/15 | -€2,836 | -€6,009 | -€3,173 | -112% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,336 | -€6,509 | -€3,173 | -95.1% |
| Amounts payable | 17/49 | €6,596 | €12,455 | +€5,859 | +88.8% |
| Amounts payable within one year | 42/48 | €6,596 | €12,455 | +€5,859 | +88.8% |
| Trade debts | 44 | €938 | €5,767 | +€4,829 | +515% |
| Suppliers | 440/4 | €938 | €5,767 | +€4,829 | +515% |
| Taxes, remuneration and social security | 45 | €5,428 | €6,395 | +€967 | +17.8% |
| Taxes | 450/3 | €5,428 | €6,395 | +€967 | +17.8% |
| Other amounts payable | 47/48 | €230 | €292 | +€63 | +27.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | €130 | +€130 | |
| Other operating charges | 640/8 | €270 | €307 | +€37 | +13.6% |
| Gross operating margin | 9900 | -€4,908 | -€2,405 | +€2,503 | +51.0% |
| Operating profit (loss) | 9901 | -€5,178 | -€2,842 | +€2,337 | +45.1% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €182 | €331 | +€149 | +81.8% |
| Recurring financial charges | 65 | €182 | €331 | +€149 | +81.8% |
| Profit (loss) for the period before taxes | 9903 | -€5,360 | -€3,173 | +€2,188 | +40.8% |
| Profit (loss) for the period | 9904 | -€5,360 | -€3,173 | +€2,188 | +40.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,360 | -€3,173 | +€2,188 | +40.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.