YVES' GARDEN IMMO: 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.
YVES' GARDEN IMMO
Largest movements
- Tangible fixed assets -€13,677
down €13,677 (-3.3%), from €414,160 to €400,483
of which Land and buildings: -€13,480
- Cash -€6,672
down €6,672 (-6.7%), from €99,409 to €92,737
mainly Debts after one year (-€21,889) and Provisions (-€3,611)
- Debts after one year -€21,889
down €21,889 (-7.6%), from €286,631 to €264,742
- Profit (loss) carried forward +€10,655
up €10,655 (+16.3%), from -€65,436 to -€54,781
- Reserves -€9,163
down €9,163 (-6.8%), from €134,521 to €125,358
of which Tax-exempt reserves: -€9,163
- Depreciation -€63,391
down €63,391 (-79.0%), from €80,216 to €16,825
- Gross operating margin +€14,625
up €14,625 (+112%), from €13,085 to €27,710
- Financial charges +€5,893
up €5,893 (+156%), from €3,783 to €9,676
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 | €530,725 | €511,036 | -€19,689 | -3.7% |
| Fixed assets | 21/28 | €420,276 | €406,599 | -€13,677 | -3.3% |
| Tangible fixed assets | 22/27 | €414,160 | €400,483 | -€13,677 | -3.3% |
| Land and buildings | 22 | €396,884 | €383,404 | -€13,480 | -3.4% |
| Plant, machinery and equipment | 23 | €17,276 | €17,079 | -€197 | -1.1% |
| Financial fixed assets | 28 | €6,116 | €6,116 | -€0 | 0.0% |
| Current assets | 29/58 | €110,449 | €104,437 | -€6,012 | -5.4% |
| Amounts receivable within one year | 40/41 | €6,300 | €9,300 | +€3,000 | +47.6% |
| Other amounts receivable | 41 | €6,300 | €9,300 | +€3,000 | +47.6% |
| Cash at bank and in hand | 54/58 | €99,409 | €92,737 | -€6,672 | -6.7% |
| Deferred charges and accrued income | 490/1 | €4,740 | €2,400 | -€2,340 | -49.4% |
| Total equity and liabilities | 10/49 | €530,725 | €511,036 | -€19,689 | -3.7% |
| Equity | 10/15 | €162,045 | €163,537 | +€1,492 | +0.9% |
| Contributions | 10/11 | €92,960 | €92,960 | +€0 | 0.0% |
| Capital | 10 | €92,960 | €92,960 | +€0 | 0.0% |
| Issued capital | 100 | €123,947 | €123,947 | -€0 | 0.0% |
| Uncalled capital | 101 | €30,987 | €30,987 | -€0 | 0.0% |
| Reserves | 13 | €134,521 | €125,358 | -€9,163 | -6.8% |
| Non-distributable reserves | 130/1 | €3,683 | €3,682 | -€1 | 0.0% |
| Legal reserve | 130 | €3,683 | €3,682 | -€1 | 0.0% |
| Tax-exempt reserves | 132 | €130,838 | €121,675 | -€9,163 | -7.0% |
| Profit (loss) carried forward | 14 | -€65,436 | -€54,781 | +€10,655 | +16.3% |
| Provisions and deferred taxes | 16 | €47,911 | €44,300 | -€3,611 | -7.5% |
| Deferred taxes | 168 | €47,911 | €44,300 | -€3,611 | -7.5% |
| Amounts payable | 17/49 | €320,769 | €303,199 | -€17,570 | -5.5% |
| Amounts payable after more than one year | 17 | €286,631 | €264,742 | -€21,889 | -7.6% |
| Financial debts | 170/4 | €286,631 | €264,742 | -€21,889 | -7.6% |
| Amounts payable within one year | 42/48 | €33,631 | €38,457 | +€4,826 | +14.3% |
| Current portion of amounts payable after more than one year | 42 | €22,214 | €22,763 | +€549 | +2.5% |
| Trade debts | 44 | €8,660 | €13,591 | +€4,931 | +56.9% |
| Suppliers | 440/4 | €8,660 | €13,591 | +€4,931 | +56.9% |
| Taxes, remuneration and social security | 45 | €1,235 | - | -€1,235 | |
| Taxes | 450/3 | €1,235 | - | -€1,235 | |
| Other amounts payable | 47/48 | €1,522 | €2,102 | +€580 | +38.1% |
| Accrued charges and deferred income | 492/3 | €507 | - | -€507 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €80,216 | €16,825 | -€63,391 | -79.0% |
| Other operating charges | 640/8 | €3,507 | €3,326 | -€181 | -5.2% |
| Gross operating margin | 9900 | €13,085 | €27,710 | +€14,625 | +112% |
| Operating profit (loss) | 9901 | -€70,638 | €7,558 | +€78,196 | |
| Financial charges | 65/66B | €3,783 | €9,676 | +€5,893 | +156% |
| Recurring financial charges | 65 | €3,783 | €9,676 | +€5,893 | +156% |
| Profit (loss) for the period before taxes | 9903 | -€74,421 | -€2,118 | +€72,303 | +97.2% |
| Transfer from deferred taxes | 780 | €2,169 | €3,611 | +€1,442 | +66.5% |
| Profit (loss) for the period | 9904 | -€72,252 | €1,493 | +€73,745 | |
| Transfer from tax-exempt reserves | 789 | €4,837 | €9,163 | +€4,326 | +89.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€67,415 | €10,656 | +€78,071 |
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 29 October 2026 via checked.be.