B-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.
B-Jardin
Largest movements
- Tangible fixed assets -€24,335
down €24,335 (-51.0%), from €47,694 to €23,359
of which Plant, machinery and equipment: -€27,385
- Cash -€9,262
down €9,262 (-96.2%), from €9,630 to €367
mainly Net result for the year (-€15,771) and Other debts (-€12,574)
- Receivables within one year +€7,395
up €7,395 (+3.3%), from €223,325 to €230,720
of which Other amounts receivable: +€3,782
- Intangible fixed assets +€6,688
new in 2024: €6,688
- Stocks and contracts +€5,712
up €5,712 (+37.9%), from €15,068 to €20,780
- Profit (loss) carried forward -€15,771
down €15,771 (-42.6%), from -€36,993 to -€52,764
- Trade debts +€14,793
up €14,793 (+13.4%), from €110,291 to €125,084
- Other debts -€12,574
down €12,574 (-45.2%), from €27,801 to €15,227
- Tax, wage and social debts -€7,125
down €7,125 (-10.6%), from €66,926 to €59,800
of which Remuneration and social security: -€16,391
- Staff costs -€106,182
down €106,182 (-51.0%), from €208,087 to €101,904
- Gross operating margin -€88,462
down €88,462 (-43.6%), from €203,106 to €114,645
- Other operating charges -€4,398
down €4,398 (-61.9%), from €7,108 to €2,711
- Taxes +€3,365
new in 2024: €3,365
- Depreciation -€2,656
down €2,656 (-13.6%), from €19,524 to €16,867
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 | €315,194 | €296,144 | -€19,050 | -6.0% |
| Fixed assets | 21/28 | €50,894 | €33,247 | -€17,647 | -34.7% |
| Intangible fixed assets | 21 | - | €6,688 | +€6,688 | |
| Tangible fixed assets | 22/27 | €47,694 | €23,359 | -€24,335 | -51.0% |
| Plant, machinery and equipment | 23 | €46,884 | €19,499 | -€27,385 | -58.4% |
| Furniture and vehicles | 24 | €810 | €3,860 | +€3,050 | +377% |
| Financial fixed assets | 28 | €3,200 | €3,200 | = | 0.0% |
| Current assets | 29/58 | €264,300 | €262,896 | -€1,403 | -0.5% |
| Stocks and contracts in progress | 3 | €15,068 | €20,780 | +€5,712 | +37.9% |
| Stocks | 30/36 | €15,068 | €20,780 | +€5,712 | +37.9% |
| Amounts receivable within one year | 40/41 | €223,325 | €230,720 | +€7,395 | +3.3% |
| Trade receivables | 40 | €195,603 | €199,216 | +€3,613 | +1.8% |
| Other amounts receivable | 41 | €27,722 | €31,504 | +€3,782 | +13.6% |
| Cash at bank and in hand | 54/58 | €9,630 | €367 | -€9,262 | -96.2% |
| Deferred charges and accrued income | 490/1 | €16,277 | €11,030 | -€5,248 | -32.2% |
| Total equity and liabilities | 10/49 | €315,194 | €296,144 | -€19,050 | -6.0% |
| Equity | 10/15 | €108,657 | €92,886 | -€15,771 | -14.5% |
| Contributions | 10/11 | €6,200 | €8,060 | +€1,860 | +30.0% |
| Reserves | 13 | €139,450 | €137,590 | -€1,860 | -1.3% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €137,590 | €137,590 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€36,993 | -€52,764 | -€15,771 | -42.6% |
| Amounts payable | 17/49 | €206,537 | €203,258 | -€3,279 | -1.6% |
| Amounts payable within one year | 42/48 | €205,018 | €201,692 | -€3,326 | -1.6% |
| Current portion of amounts payable after more than one year | 42 | - | €1,580 | +€1,580 | |
| Trade debts | 44 | €110,291 | €125,084 | +€14,793 | +13.4% |
| Suppliers | 440/4 | €110,291 | €125,084 | +€14,793 | +13.4% |
| Taxes, remuneration and social security | 45 | €66,926 | €59,800 | -€7,125 | -10.6% |
| Taxes | 450/3 | €41,546 | €50,812 | +€9,266 | +22.3% |
| Remuneration and social security | 454/9 | €25,379 | €8,989 | -€16,391 | -64.6% |
| Other amounts payable | 47/48 | €27,801 | €15,227 | -€12,574 | -45.2% |
| Accrued charges and deferred income | 492/3 | €1,519 | €1,566 | +€47 | +3.1% |
| Remuneration, social security and pensions | 62 | €208,087 | €101,904 | -€106,182 | -51.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,524 | €16,867 | -€2,656 | -13.6% |
| Other operating charges | 640/8 | €7,108 | €2,711 | -€4,398 | -61.9% |
| Gross operating margin | 9900 | €203,106 | €114,645 | -€88,462 | -43.6% |
| Operating profit (loss) | 9901 | -€31,612 | -€6,838 | +€24,775 | +78.4% |
| Financial income | 75/76B | €338 | €585 | +€247 | +73.0% |
| Recurring financial income | 75 | €338 | €585 | +€247 | +73.0% |
| Financial charges | 65/66B | €5,719 | €6,153 | +€434 | +7.6% |
| Recurring financial charges | 65 | €5,719 | €6,153 | +€434 | +7.6% |
| Profit (loss) for the period before taxes | 9903 | -€36,993 | -€12,406 | +€24,587 | +66.5% |
| Income taxes | 67/77 | - | €3,365 | +€3,365 | |
| Profit (loss) for the period | 9904 | -€36,993 | -€15,771 | +€21,222 | +57.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€36,993 | -€15,771 | +€21,222 | +57.4% |
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 20 October 2026 via checked.be.