Professional 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.
Professional Garden
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Tax, wage and social debts -€9,061
down €9,061 (-66.0%), from €13,727 to €4,666
of which Taxes: -€9,061
- Reserves +€6,965
up €6,965 (+26.2%), from €26,632 to €33,597
- Trade debts +€2,242
up €2,242 (+49.4%), from €4,542 to €6,784
- Gross operating margin +€10,017
up €10,017 (+170%), from €5,907 to €15,924
- Staff costs -€2,938
down €2,938 (-46.2%), from €6,361 to €3,423
- Taxes +€1,708
up €1,708 (+115%), from €1,479 to €3,187
- Other operating charges +€553
up €553 (+28.4%), from €1,947 to €2,500
- Depreciation +€474
up €474 (+97.0%), from €488 to €962
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 | €45,902 | €46,048 | +€146 | +0.3% |
| Fixed assets | 21/28 | €2,604 | €2,724 | +€120 | +4.6% |
| Tangible fixed assets | 22/27 | €2,604 | €2,724 | +€120 | +4.6% |
| Furniture and vehicles | 24 | €2,604 | €2,724 | +€120 | +4.6% |
| Current assets | 29/58 | €43,297 | €43,324 | +€27 | +0.1% |
| Amounts receivable within one year | 40/41 | €37,996 | €38,007 | +€11 | 0.0% |
| Trade receivables | 40 | €5,084 | €6,015 | +€931 | +18.3% |
| Other amounts receivable | 41 | €32,913 | €31,992 | -€921 | -2.8% |
| Cash at bank and in hand | 54/58 | €5,301 | €5,046 | -€255 | -4.8% |
| Deferred charges and accrued income | 490/1 | - | €271 | +€271 | |
| Total equity and liabilities | 10/49 | €45,902 | €46,048 | +€146 | +0.3% |
| Equity | 10/15 | €27,632 | €34,597 | +€6,965 | +25.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €26,632 | €33,597 | +€6,965 | +26.2% |
| Distributable reserves | 133 | €26,632 | €33,597 | +€6,965 | +26.2% |
| Amounts payable | 17/49 | €18,269 | €11,451 | -€6,818 | -37.3% |
| Amounts payable within one year | 42/48 | €18,269 | €11,451 | -€6,818 | -37.3% |
| Trade debts | 44 | €4,542 | €6,784 | +€2,242 | +49.4% |
| Suppliers | 440/4 | €4,542 | €6,784 | +€2,242 | +49.4% |
| Taxes, remuneration and social security | 45 | €13,727 | €4,666 | -€9,061 | -66.0% |
| Taxes | 450/3 | €13,727 | €4,666 | -€9,061 | -66.0% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Non-recurring operating income | 76A | - | €9,412 | +€9,412 | |
| Remuneration, social security and pensions | 62 | €6,361 | €3,423 | -€2,938 | -46.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €488 | €962 | +€474 | +97.0% |
| Other operating charges | 640/8 | €1,947 | €2,500 | +€553 | +28.4% |
| Gross operating margin | 9900 | €5,907 | €15,924 | +€10,017 | +170% |
| Operating profit (loss) | 9901 | -€2,890 | €9,038 | +€11,928 | |
| Financial income | 75/76B | €1,995 | €1,700 | -€296 | -14.8% |
| Recurring financial income | 75 | €1,995 | €1,700 | -€296 | -14.8% |
| Financial charges | 65/66B | €466 | €586 | +€120 | +25.8% |
| Recurring financial charges | 65 | €466 | €586 | +€120 | +25.8% |
| Profit (loss) for the period before taxes | 9903 | -€1,360 | €10,152 | +€11,512 | |
| Income taxes | 67/77 | €1,479 | €3,187 | +€1,708 | +115% |
| Profit (loss) for the period | 9904 | -€2,839 | €6,965 | +€9,804 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,839 | €6,965 | +€9,804 |
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 24 October 2026 via checked.be.