AU JARDIN D'ARNAUD: 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.
AU JARDIN D'ARNAUD
Largest movements
- Cash -€3,824
down €3,824 (-85.3%), from €4,480 to €656
mainly Net result for the year (-€14,269) and Investment in fixed assets (net) (-€3,595)
- Tangible fixed assets -€931
down €931 (-22.9%), from €4,062 to €3,131
- Profit (loss) carried forward -€14,269
down €14,269 (-54.6%), from -€26,131 to -€40,400
- Trade debts +€6,227
up €6,227 (+37.1%), from €16,763 to €22,990
- Tax, wage and social debts +€1,899
up €1,899 (+4,550%), from €42 to €1,941
- Advances received +€1,384
new in 2024: €1,384
- Gross operating margin +€3,552
up €3,552 (+33.3%), from -€10,669 to -€7,117
- Financial charges +€2,040
up €2,040 (+811%), from €252 to €2,291
- Depreciation +€1,591
up €1,591 (+54.2%), from €2,935 to €4,526
- Taxes +€174
new in 2024: €174
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €9,274 | €4,516 | -€4,759 | -51.3% |
| Fixed assets | 21/28 | €4,062 | €3,131 | -€931 | -22.9% |
| Tangible fixed assets | 22/27 | €4,062 | €3,131 | -€931 | -22.9% |
| Furniture and vehicles | 24 | €4,062 | €3,131 | -€931 | -22.9% |
| Current assets | 29/58 | €5,212 | €1,384 | -€3,828 | -73.4% |
| Amounts receivable within one year | 40/41 | €732 | €653 | -€79 | -10.7% |
| Trade receivables | 40 | €124 | €653 | +€530 | +429% |
| Other amounts receivable | 41 | €609 | - | -€609 | |
| Cash at bank and in hand | 54/58 | €4,480 | €656 | -€3,824 | -85.3% |
| Deferred charges and accrued income | 490/1 | - | €74 | +€74 | |
| Total equity and liabilities | 10/49 | €9,274 | €4,516 | -€4,759 | -51.3% |
| Equity | 10/15 | -€7,531 | -€21,800 | -€14,269 | -189% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,131 | -€40,400 | -€14,269 | -54.6% |
| Amounts payable | 17/49 | €16,805 | €26,315 | +€9,510 | +56.6% |
| Amounts payable within one year | 42/48 | €16,805 | €26,315 | +€9,510 | +56.6% |
| Trade debts | 44 | €16,763 | €22,990 | +€6,227 | +37.1% |
| Suppliers | 440/4 | €16,763 | €22,990 | +€6,227 | +37.1% |
| Advances received on contracts in progress | 46 | - | €1,384 | +€1,384 | |
| Taxes, remuneration and social security | 45 | €42 | €1,941 | +€1,899 | +4,550% |
| Taxes | 450/3 | €42 | €1,941 | +€1,899 | +4,550% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,935 | €4,526 | +€1,591 | +54.2% |
| Other operating charges | 640/8 | €239 | €201 | -€38 | -16.1% |
| Non-recurring operating charges | 66A | €1,133 | - | -€1,133 | |
| Gross operating margin | 9900 | -€10,669 | -€7,117 | +€3,552 | +33.3% |
| Operating profit (loss) | 9901 | -€14,976 | -€11,843 | +€3,133 | +20.9% |
| Financial income | 75/76B | €1 | €40 | +€40 | +7,794% |
| Recurring financial income | 75 | €1 | €40 | +€40 | +7,794% |
| Financial charges | 65/66B | €252 | €2,291 | +€2,040 | +811% |
| Recurring financial charges | 65 | €252 | €2,291 | +€2,040 | +811% |
| Profit (loss) for the period before taxes | 9903 | -€15,227 | -€14,094 | +€1,133 | +7.4% |
| Income taxes | 67/77 | - | €174 | +€174 | |
| Profit (loss) for the period | 9904 | -€15,227 | -€14,269 | +€958 | +6.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,227 | -€14,269 | +€958 | +6.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.