ABA 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.
ABA JARDIN
Largest movements
- Receivables within one year -€295,065
down €295,065 (-57.3%), from €514,542 to €219,477
of which Other amounts receivable: -€202,404
- Current investments +€288,000
new in 2025: €288,000
- Tangible fixed assets -€247,710
down €247,710 (-24.9%), from €995,221 to €747,511
- Cash +€98,547
up €98,547 (+943%), from €10,446 to €108,993
mainly Receivables within one year (+€295,065) and Depreciation (+€286,785)
- Profit (loss) carried forward -€315,634
down €315,634 (-33.4%), from €944,196 to €628,563
- Reserves +€288,000
up €288,000 (+2,921%), from €9,860 to €297,860
of which Non-distributable reserves: +€288,000
- Other debts +€127,009
new in 2025: €127,009
- Current portion of long-term debt -€109,055
down €109,055 (-42.5%), from €256,422 to €147,367
- Trade debts -€86,779
down €86,779 (-44.0%), from €197,144 to €110,365
- Taxes +€74,910
up €74,910, from -€21,229 to €53,681
- Depreciation -€59,767
down €59,767 (-17.2%), from €346,552 to €286,785
- Gross operating margin +€4,670
up €4,670 (+1.4%), from €327,914 to €332,585
- Staff costs -€4,351
down €4,351 (-96.5%), from €4,509 to €158
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 | €1,618,509 | €1,462,281 | -€156,228 | -9.7% |
| Fixed assets | 21/28 | €995,221 | €747,511 | -€247,710 | -24.9% |
| Tangible fixed assets | 22/27 | €995,221 | €747,511 | -€247,710 | -24.9% |
| Plant, machinery and equipment | 23 | €722,011 | €598,289 | -€123,722 | -17.1% |
| Furniture and vehicles | 24 | €23,040 | €16,642 | -€6,398 | -27.8% |
| Leasing and similar rights | 25 | €250,170 | €132,580 | -€117,590 | -47.0% |
| Current assets | 29/58 | €623,288 | €714,770 | +€91,482 | +14.7% |
| Stocks and contracts in progress | 3 | €98,300 | €98,300 | = | 0.0% |
| Stocks | 30/36 | €98,300 | €98,300 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €514,542 | €219,477 | -€295,065 | -57.3% |
| Trade receivables | 40 | €277,116 | €184,454 | -€92,661 | -33.4% |
| Other amounts receivable | 41 | €237,426 | €35,022 | -€202,404 | -85.2% |
| Current investments | 50/53 | - | €288,000 | +€288,000 | |
| Cash at bank and in hand | 54/58 | €10,446 | €108,993 | +€98,547 | +943% |
| Total equity and liabilities | 10/49 | €1,618,509 | €1,462,281 | -€156,228 | -9.7% |
| Equity | 10/15 | €966,456 | €938,823 | -€27,634 | -2.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Contributions outside capital | 11 | €12,400 | €12,400 | = | 0.0% |
| Share premium | 1100/10 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €9,860 | €297,860 | +€288,000 | +2,921% |
| Non-distributable reserves | 130/1 | €1,860 | €289,860 | +€288,000 | +15,484% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Own shares acquired | 1312 | - | €288,000 | +€288,000 | |
| Tax-exempt reserves | 132 | €8,000 | €8,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €944,196 | €628,563 | -€315,634 | -33.4% |
| Amounts payable | 17/49 | €652,052 | €523,458 | -€128,594 | -19.7% |
| Amounts payable after more than one year | 17 | €148,681 | €117,635 | -€31,046 | -20.9% |
| Financial debts | 170/4 | €148,681 | €117,635 | -€31,046 | -20.9% |
| Amounts payable within one year | 42/48 | €503,371 | €405,823 | -€97,548 | -19.4% |
| Current portion of amounts payable after more than one year | 42 | €256,422 | €147,367 | -€109,055 | -42.5% |
| Trade debts | 44 | €197,144 | €110,365 | -€86,779 | -44.0% |
| Suppliers | 440/4 | €197,144 | €110,365 | -€86,779 | -44.0% |
| Taxes, remuneration and social security | 45 | €49,805 | €21,083 | -€28,722 | -57.7% |
| Taxes | 450/3 | €49,805 | €21,083 | -€28,722 | -57.7% |
| Other amounts payable | 47/48 | - | €127,009 | +€127,009 | |
| Remuneration, social security and pensions | 62 | €4,509 | €158 | -€4,351 | -96.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €346,552 | €286,785 | -€59,767 | -17.2% |
| Other operating charges | 640/8 | €6,436 | €4,260 | -€2,176 | -33.8% |
| Gross operating margin | 9900 | €327,914 | €332,585 | +€4,670 | +1.4% |
| Operating profit (loss) | 9901 | -€29,583 | €41,382 | +€70,965 | |
| Financial income | 75/76B | €2,847 | €3,230 | +€383 | +13.4% |
| Recurring financial income | 75 | €2,847 | €3,230 | +€383 | +13.4% |
| Financial charges | 65/66B | €17,257 | €18,565 | +€1,309 | +7.6% |
| Recurring financial charges | 65 | €17,257 | €18,565 | +€1,309 | +7.6% |
| Profit (loss) for the period before taxes | 9903 | -€43,992 | €26,047 | +€70,039 | |
| Income taxes | 67/77 | -€21,229 | €53,681 | +€74,910 | |
| Profit (loss) for the period | 9904 | -€22,763 | -€27,634 | -€4,871 | -21.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€22,763 | -€27,634 | -€4,871 | -21.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.