PRO GARDENER: 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 GARDENER
Largest movements
- Receivables within one year -€18,466
down €18,466 (-18.8%), from €98,235 to €79,768
of which Trade receivables: -€28,000
- Tangible fixed assets +€14,068
up €14,068 (+102%), from €13,744 to €27,812
of which Furniture and vehicles: +€14,240
- Cash +€10,699
up €10,699 (+218%), from €4,901 to €15,600
mainly Receivables within one year (+€18,466) and Trade debts (+€16,520)
- Intangible fixed assets -€6,578
no longer reported in 2025 (was €6,578)
- Deferred charges and accrued income +€1,398
up €1,398 (+93.4%), from €1,496 to €2,894
- Trade debts +€16,520
up €16,520 (+51.4%), from €32,167 to €48,687
- Profit (loss) carried forward +€16,404
up €16,404 (+26.1%), from -€62,774 to -€46,370
- Debts after one year -€12,124
no longer reported in 2025 (was €12,124)
- Short-term financial debts -€9,960
down €9,960 (-24.0%), from €41,582 to €31,622
of which Credit institutions: -€9,951
- Current portion of long-term debt -€8,373
down €8,373 (-40.9%), from €20,497 to €12,124
- Depreciation +€4,884
up €4,884 (+44.2%), from €11,060 to €15,944
- Gross operating margin +€3,625
up €3,625 (+2.7%), from €134,884 to €138,509
- Financial charges +€2,213
up €2,213 (+36.5%), from €6,061 to €8,274
- Staff costs +€2,113
up €2,113 (+2.3%), from €93,810 to €95,922
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 | €126,817 | €127,938 | +€1,121 | +0.9% |
| Fixed assets | 21/28 | €22,186 | €29,676 | +€7,490 | +33.8% |
| Intangible fixed assets | 21 | €6,578 | - | -€6,578 | |
| Tangible fixed assets | 22/27 | €13,744 | €27,812 | +€14,068 | +102% |
| Land and buildings | 22 | €915 | €864 | -€52 | -5.6% |
| Plant, machinery and equipment | 23 | €947 | €827 | -€120 | -12.7% |
| Furniture and vehicles | 24 | €11,882 | €26,122 | +€14,240 | +120% |
| Financial fixed assets | 28 | €1,864 | €1,864 | = | 0.0% |
| Current assets | 29/58 | €104,631 | €98,262 | -€6,369 | -6.1% |
| Amounts receivable within one year | 40/41 | €98,235 | €79,768 | -€18,466 | -18.8% |
| Trade receivables | 40 | €97,984 | €69,984 | -€28,000 | -28.6% |
| Other amounts receivable | 41 | €251 | €9,784 | +€9,533 | +3,804% |
| Cash at bank and in hand | 54/58 | €4,901 | €15,600 | +€10,699 | +218% |
| Deferred charges and accrued income | 490/1 | €1,496 | €2,894 | +€1,398 | +93.4% |
| Total equity and liabilities | 10/49 | €126,817 | €127,938 | +€1,121 | +0.9% |
| Equity | 10/15 | €5,771 | €22,175 | +€16,404 | +284% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €49,945 | €49,945 | = | 0.0% |
| Non-distributable reserves | 130/1 | €24,170 | €24,170 | = | 0.0% |
| Reserves not available under the articles | 1311 | €24,170 | €24,170 | = | 0.0% |
| Distributable reserves | 133 | €25,775 | €25,775 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€62,774 | -€46,370 | +€16,404 | +26.1% |
| Amounts payable | 17/49 | €121,046 | €105,763 | -€15,283 | -12.6% |
| Amounts payable after more than one year | 17 | €12,124 | - | -€12,124 | |
| Financial debts | 170/4 | €12,124 | - | -€12,124 | |
| Amounts payable within one year | 42/48 | €108,922 | €105,763 | -€3,160 | -2.9% |
| Current portion of amounts payable after more than one year | 42 | €20,497 | €12,124 | -€8,373 | -40.9% |
| Financial debts | 43 | €41,582 | €31,622 | -€9,960 | -24.0% |
| Credit institutions | 430/8 | €40,295 | €30,344 | -€9,951 | -24.7% |
| Other loans | 439 | €1,287 | €1,278 | -€9 | -0.7% |
| Trade debts | 44 | €32,167 | €48,687 | +€16,520 | +51.4% |
| Suppliers | 440/4 | €32,167 | €48,687 | +€16,520 | +51.4% |
| Taxes, remuneration and social security | 45 | €13,561 | €13,330 | -€231 | -1.7% |
| Taxes | 450/3 | €191 | €197 | +€6 | +3.0% |
| Remuneration and social security | 454/9 | €13,370 | €13,133 | -€236 | -1.8% |
| Other amounts payable | 47/48 | €1,115 | - | -€1,115 | |
| Remuneration, social security and pensions | 62 | €93,810 | €95,922 | +€2,113 | +2.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,060 | €15,944 | +€4,884 | +44.2% |
| Other operating charges | 640/8 | €1,528 | €1,876 | +€348 | +22.7% |
| Gross operating margin | 9900 | €134,884 | €138,509 | +€3,625 | +2.7% |
| Operating profit (loss) | 9901 | €28,486 | €24,767 | -€3,719 | -13.1% |
| Financial income | 75/76B | €417 | €109 | -€308 | -74.0% |
| Recurring financial income | 75 | €417 | €109 | -€308 | -74.0% |
| Financial charges | 65/66B | €6,061 | €8,274 | +€2,213 | +36.5% |
| Recurring financial charges | 65 | €6,061 | €8,274 | +€2,213 | +36.5% |
| Profit (loss) for the period before taxes | 9903 | €22,841 | €16,601 | -€6,240 | -27.3% |
| Income taxes | 67/77 | €191 | €197 | +€6 | +2.9% |
| Profit (loss) for the period | 9904 | €22,650 | €16,404 | -€6,246 | -27.6% |
| Profit (loss) for the period to be appropriated | 9905 | €22,650 | €16,404 | -€6,246 | -27.6% |
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 20 October 2026 via checked.be.