BR Jardins: 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.
BR Jardins
Largest movements
- Tangible fixed assets +€39,822
up €39,822 (+427%), from €9,318 to €49,140
of which Furniture and vehicles: +€40,723
- Receivables within one year +€15,170
up €15,170 (+1,068%), from €1,421 to €16,591
of which Other amounts receivable: +€7,730
- Cash -€1,848
down €1,848 (-46.3%), from €3,989 to €2,141
mainly Investment in fixed assets (net) (-€52,276) and Receivables within one year (-€15,170)
- Other debts +€61,918
up €61,918 (+355%), from €17,449 to €79,367
- Profit (loss) carried forward -€11,813
down €11,813 (-346%), from -€3,411 to -€15,223
- Trade debts +€2,657
new in 2025: €2,657
- Turnover +€16,353
up €16,353 (+197%), from €8,303 to €24,655
- Depreciation +€11,710
up €11,710 (+1,575%), from €744 to €12,453
- Gross operating margin +€3,502
up €3,502, from -€2,642 to €860
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 | €15,188 | €68,357 | +€53,170 | +350% |
| Fixed assets | 21/28 | €9,318 | €49,140 | +€39,822 | +427% |
| Tangible fixed assets | 22/27 | €9,318 | €49,140 | +€39,822 | +427% |
| Plant, machinery and equipment | 23 | €8,577 | €7,676 | -€901 | -10.5% |
| Furniture and vehicles | 24 | €741 | €41,464 | +€40,723 | +5,498% |
| Current assets | 29/58 | €5,870 | €19,217 | +€13,347 | +227% |
| Amounts receivable within one year | 40/41 | €1,421 | €16,591 | +€15,170 | +1,068% |
| Trade receivables | 40 | €1,376 | €8,816 | +€7,440 | +541% |
| Other amounts receivable | 41 | €45 | €7,775 | +€7,730 | +17,178% |
| Cash at bank and in hand | 54/58 | €3,989 | €2,141 | -€1,848 | -46.3% |
| Deferred charges and accrued income | 490/1 | €460 | €485 | +€25 | +5.5% |
| Total equity and liabilities | 10/49 | €15,188 | €68,357 | +€53,170 | +350% |
| Equity | 10/15 | -€2,411 | -€14,223 | -€11,813 | -490% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,411 | -€15,223 | -€11,813 | -346% |
| Amounts payable | 17/49 | €17,599 | €82,581 | +€64,982 | +369% |
| Amounts payable within one year | 42/48 | €17,599 | €82,581 | +€64,982 | +369% |
| Trade debts | 44 | - | €2,657 | +€2,657 | |
| Suppliers | 440/4 | - | €2,657 | +€2,657 | |
| Taxes, remuneration and social security | 45 | €150 | €557 | +€407 | +272% |
| Taxes | 450/3 | €150 | €557 | +€407 | +272% |
| Other amounts payable | 47/48 | €17,449 | €79,367 | +€61,918 | +355% |
| Turnover | 70 | €8,303 | €24,655 | +€16,353 | +197% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €744 | €12,453 | +€11,710 | +1,575% |
| Other operating charges | 640/8 | €26 | €149 | +€123 | +483% |
| Gross operating margin | 9900 | -€2,642 | €860 | +€3,502 | |
| Operating profit (loss) | 9901 | -€3,411 | -€11,742 | -€8,331 | -244% |
| Financial charges | 65/66B | - | €71 | +€71 | |
| Recurring financial charges | 65 | - | €71 | +€71 | |
| Profit (loss) for the period before taxes | 9903 | -€3,411 | -€11,813 | -€8,402 | -246% |
| Profit (loss) for the period | 9904 | -€3,411 | -€11,813 | -€8,402 | -246% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,411 | -€11,813 | -€8,402 | -246% |
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 24 October 2026 via checked.be.