Chris Jardins: what changed
Chris Jardins
Largest movements
- Tangible fixed assets +€17,990
up €17,990 (+1,677%), from €1,073 to €19,063
- Receivables within one year +€8,101
up €8,101 (+17.9%), from €45,363 to €53,464
of which Other amounts receivable: +€18,935
- Deferred charges and accrued income -€841
down €841 (-86.3%), from €975 to €134
- Tax, wage and social debts +€28,604
up €28,604 (+393%), from €7,273 to €35,877
of which Remuneration and social security: +€31,304
- Trade debts +€14,804
up €14,804 (+76.1%), from €19,456 to €34,259
- Other debts -€8,510
no longer reported in 2025 (was €8,510)
- Profit (loss) carried forward -€5,284
down €5,284 (-61.2%), from -€8,638 to -€13,921
- Short-term financial debts -€4,363
down €4,363 (-84.3%), from €5,178 to €815
of which Credit institutions: -€5,178
- Turnover +€141,815
up €141,815 (+128%), from €111,062 to €252,876
- Purchases and services +€85,265
up €85,265 (+64.7%), from €131,763 to €217,029
- Gross operating margin +€31,575
up €31,575 (+739%), from €4,273 to €35,847
- Staff costs +€22,667
new in 2025: €22,667
- Depreciation +€6,449
up €6,449 (+1,520%), from €424 to €6,874
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts. So the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €47,411 | €72,661 | +€25,250 | +53.3% |
| Fixed assets | 21/28 | €1,073 | €19,063 | +€17,990 | +1,677% |
| Tangible fixed assets | 22/27 | €1,073 | €19,063 | +€17,990 | +1,677% |
| Plant, machinery and equipment | 23 | €1,073 | €19,063 | +€17,990 | +1,677% |
| Current assets | 29/58 | €46,338 | €53,598 | +€7,260 | +15.7% |
| Amounts receivable within one year | 40/41 | €45,363 | €53,464 | +€8,101 | +17.9% |
| Trade receivables | 40 | €12,430 | €1,596 | -€10,834 | -87.2% |
| Other amounts receivable | 41 | €32,933 | €51,868 | +€18,935 | +57.5% |
| Deferred charges and accrued income | 490/1 | €975 | €134 | -€841 | -86.3% |
| Total equity and liabilities | 10/49 | €47,411 | €72,661 | +€25,250 | +53.3% |
| Equity | 10/15 | €6,994 | €1,711 | -€5,284 | -75.5% |
| Contributions | 10/11 | €13,772 | €13,772 | = | 0.0% |
| Capital | 10 | €13,772 | €13,772 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €4,828 | €4,828 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,638 | -€13,921 | -€5,284 | -61.2% |
| Amounts payable | 17/49 | €40,417 | €70,951 | +€30,534 | +75.5% |
| Amounts payable within one year | 42/48 | €40,417 | €70,951 | +€30,534 | +75.5% |
| Financial debts | 43 | €5,178 | €815 | -€4,363 | -84.3% |
| Credit institutions | 430/8 | €5,178 | - | -€5,178 | |
| Other loans | 439 | - | €815 | +€815 | |
| Trade debts | 44 | €19,456 | €34,259 | +€14,804 | +76.1% |
| Suppliers | 440/4 | €19,456 | €34,259 | +€14,804 | +76.1% |
| Taxes, remuneration and social security | 45 | €7,273 | €35,877 | +€28,604 | +393% |
| Taxes | 450/3 | €4,576 | €1,876 | -€2,700 | -59.0% |
| Remuneration and social security | 454/9 | €2,697 | €34,001 | +€31,304 | +1,161% |
| Other amounts payable | 47/48 | €8,510 | - | -€8,510 | |
| Turnover | 70 | €111,062 | €252,876 | +€141,815 | +128% |
| Goods, raw materials, services and sundry goods | 60/61 | €131,763 | €217,029 | +€85,265 | +64.7% |
| Remuneration, social security and pensions | 62 | - | €22,667 | +€22,667 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €424 | €6,874 | +€6,449 | +1,520% |
| Other operating charges | 640/8 | €1,504 | €5,623 | +€4,119 | +274% |
| Gross operating margin | 9900 | €4,273 | €35,847 | +€31,575 | +739% |
| Operating profit (loss) | 9901 | €2,345 | €684 | -€1,661 | -70.8% |
| Financial income | 75/76B | - | €586 | +€586 | |
| Recurring financial income | 75 | - | €586 | +€586 | |
| Financial charges | 65/66B | €1,197 | €6,554 | +€5,357 | +448% |
| Recurring financial charges | 65 | €1,197 | €6,554 | +€5,357 | +448% |
| Profit (loss) for the period before taxes | 9903 | €1,148 | -€5,284 | -€6,432 | |
| Profit (loss) for the period | 9904 | €1,148 | -€5,284 | -€6,432 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,148 | -€5,284 | -€6,432 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.