AB JARDIN: 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.
AB JARDIN
Largest movements
- Cash +€14,881
up €14,881 (+23.2%), from €64,147 to €79,028
mainly Net result for the year (+€50,974) and Depreciation (+€27,614)
- Tangible fixed assets +€12,208
up €12,208 (+68.1%), from €17,915 to €30,123
of which Furniture and vehicles: +€21,098
- Deferred charges and accrued income +€10,066
up €10,066 (+580%), from €1,736 to €11,802
- Intangible fixed assets -€10,000
down €10,000 (-46.2%), from €21,667 to €11,667
- Receivables within one year +€3,928
up €3,928 (+222%), from €1,773 to €5,701
of which Other amounts receivable: +€3,174
- Profit (loss) carried forward +€30,974
up €30,974 (+116%), from €26,723 to €57,697
- Other debts +€6,020
up €6,020 (+21.2%), from €28,343 to €34,363
- Debts after one year -€6,000
no longer reported in 2025 (was €6,000)
- Current portion of long-term debt -€5,848
down €5,848 (-49.4%), from €11,835 to €5,987
- Tax, wage and social debts +€4,442
up €4,442 (+42.6%), from €10,421 to €14,863
- Gross operating margin +€52,667
up €52,667 (+153%), from €34,332 to €86,999
- Taxes +€19,381
up €19,381 (+1,300%), from €1,491 to €20,872
- Financial income +€15,311
up €15,311 (+765,535%), from €2 to €15,313
- Depreciation +€1,084
up €1,084 (+4.1%), from €26,530 to €27,614
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 | €107,348 | €138,431 | +€31,083 | +29.0% |
| Fixed assets | 21/28 | €39,692 | €41,900 | +€2,208 | +5.6% |
| Intangible fixed assets | 21 | €21,667 | €11,667 | -€10,000 | -46.2% |
| Tangible fixed assets | 22/27 | €17,915 | €30,123 | +€12,208 | +68.1% |
| Plant, machinery and equipment | 23 | €17,646 | €8,757 | -€8,889 | -50.4% |
| Furniture and vehicles | 24 | €269 | €21,367 | +€21,098 | +7,843% |
| Leasing and similar rights | 25 | - | €0 | = | |
| Financial fixed assets | 28 | €110 | €110 | +€0 | +0.1% |
| Current assets | 29/58 | €67,656 | €96,530 | +€28,874 | +42.7% |
| Amounts receivable within one year | 40/41 | €1,773 | €5,701 | +€3,928 | +222% |
| Trade receivables | 40 | €1,773 | €2,526 | +€753 | +42.5% |
| Other amounts receivable | 41 | - | €3,174 | +€3,174 | |
| Cash at bank and in hand | 54/58 | €64,147 | €79,028 | +€14,881 | +23.2% |
| Deferred charges and accrued income | 490/1 | €1,736 | €11,802 | +€10,066 | +580% |
| Total equity and liabilities | 10/49 | €107,348 | €138,431 | +€31,083 | +29.0% |
| Equity | 10/15 | €49,223 | €80,196 | +€30,973 | +62.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €3,900 | €3,900 | -€0 | 0.0% |
| Non-distributable reserves | 130/1 | €1,400 | €1,400 | -€0 | 0.0% |
| Reserves not available under the articles | 1311 | €1,400 | €1,400 | -€0 | 0.0% |
| Distributable reserves | 133 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,723 | €57,697 | +€30,974 | +116% |
| Amounts payable | 17/49 | €58,125 | €58,234 | +€109 | +0.2% |
| Amounts payable after more than one year | 17 | €6,000 | - | -€6,000 | |
| Financial debts | 170/4 | €6,000 | - | -€6,000 | |
| Amounts payable within one year | 42/48 | €52,125 | €58,234 | +€6,109 | +11.7% |
| Current portion of amounts payable after more than one year | 42 | €11,835 | €5,987 | -€5,848 | -49.4% |
| Trade debts | 44 | €1,526 | €3,022 | +€1,496 | +98.0% |
| Suppliers | 440/4 | €1,526 | €3,022 | +€1,496 | +98.0% |
| Taxes, remuneration and social security | 45 | €10,421 | €14,863 | +€4,442 | +42.6% |
| Taxes | 450/3 | €10,421 | €14,863 | +€4,442 | +42.6% |
| Other amounts payable | 47/48 | €28,343 | €34,363 | +€6,020 | +21.2% |
| Remuneration, social security and pensions | 62 | €1,219 | €766 | -€453 | -37.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,530 | €27,614 | +€1,084 | +4.1% |
| Other operating charges | 640/8 | €440 | €826 | +€386 | +87.8% |
| Gross operating margin | 9900 | €34,332 | €86,999 | +€52,667 | +153% |
| Operating profit (loss) | 9901 | €6,143 | €57,793 | +€51,650 | +841% |
| Financial income | 75/76B | €2 | €15,313 | +€15,311 | +765,535% |
| Recurring financial income | 75 | €2 | €15,313 | +€15,311 | +765,535% |
| Financial charges | 65/66B | €673 | €1,261 | +€588 | +87.3% |
| Recurring financial charges | 65 | €673 | €1,261 | +€588 | +87.3% |
| Profit (loss) for the period before taxes | 9903 | €5,472 | €71,845 | +€66,373 | +1,213% |
| Income taxes | 67/77 | €1,491 | €20,872 | +€19,381 | +1,300% |
| Profit (loss) for the period | 9904 | €3,981 | €50,974 | +€46,993 | +1,180% |
| Profit (loss) for the period to be appropriated | 9905 | €3,981 | €50,974 | +€46,993 | +1,180% |
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 31 October 2026 via checked.be.