Côté Jardin: what changed
What changed
Côté Jardin
NACE 16.281, Manufacture of other wood products
filed annual accounts (NBB)
Net result for the year
€10,859
2024 · €9,568+€1,292
Equity
€435,403
2024 · €424,544+€10,859
Cash
€13,028
2024 · €46,753-€33,726
Balance sheet total
€1.8m
2024 · €1.9m-€66,217
Largest movements
Assets
- Tangible fixed assets -€60,564
down €60,564 (-4.3%), from €1.4m to €1.3m
of which Land and buildings: -€71,232
- Cash -€33,726
down €33,726 (-72.1%), from €46,753 to €13,028
mainly Debts after one year (-€113,788) and Investment in fixed assets (net) (-€66,843)
Equity and liabilities
- Debts after one year -€113,788
down €113,788 (-11.9%), from €952,404 to €838,616
- Trade debts +€37,625
up €37,625 (+35.5%), from €105,961 to €143,586
- Advances received -€20,327
down €20,327 (-28.5%), from €71,412 to €51,085
Income statement
- Depreciation -€126,857
down €126,857 (-50.7%), from €250,264 to €123,407
- Gross operating margin -€67,069
down €67,069 (-11.8%), from €566,533 to €499,464
- Taxes +€36,233
new in 2025: €36,233
- Staff costs +€34,787
up €34,787 (+13.4%), from €260,256 to €295,043
- Financial charges -€5,827
down €5,827 (-14.8%), from €39,296 to €33,469
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.
Result 2024
€9,568
Gross operating margin
-€67,069
Staff costs
-€34,787
Depreciation
+€126,857
Other operating charges
+€4,820
Other operating items
+€2,434
Financial income
-€557
Financial charges
+€5,827
Taxes
-€36,233
Result 2025
€10,859
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€129,533
Investment
-€66,843
Financing
-€96,416
Cash 2024
€46,753
From operations (derived)
+€129,533
Net result for the year
+€10,859
Depreciation
+€123,407
Stocks and contracts
-€10,207
Receivables within one year
-€13,866
Trade debts
+€37,625
Tax, wage and social debts
+€2,042
Advances received
-€20,327
Investment (derived)
-€66,843
Investment in fixed assets (net)
-€66,843
Financing
-€96,416
Debts after one year
-€113,788
Current portion of long-term debt
+€17,372
Cash 2025
€13,028
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,854,927 | €1,788,710 | -€66,217 | -3.6% |
| Fixed assets | 21/28 | €1,400,562 | €1,343,998 | -€56,564 | -4.0% |
| Tangible fixed assets | 22/27 | €1,400,562 | €1,339,998 | -€60,564 | -4.3% |
| Land and buildings | 22 | €1,336,181 | €1,264,949 | -€71,232 | -5.3% |
| Plant, machinery and equipment | 23 | €16,875 | €31,142 | +€14,267 | +84.5% |
| Furniture and vehicles | 24 | €31,837 | €30,772 | -€1,065 | -3.3% |
| Other tangible fixed assets | 26 | €15,669 | €13,134 | -€2,535 | -16.2% |
| Financial fixed assets | 28 | - | €4,000 | +€4,000 | |
| Current assets | 29/58 | €454,365 | €444,712 | -€9,653 | -2.1% |
| Stocks and contracts in progress | 3 | €95,273 | €105,480 | +€10,207 | +10.7% |
| Stocks | 30/36 | €95,273 | €105,480 | +€10,207 | +10.7% |
| Amounts receivable within one year | 40/41 | €252,339 | €266,205 | +€13,866 | +5.5% |
| Trade receivables | 40 | €35,451 | €23,030 | -€12,421 | -35.0% |
| Other amounts receivable | 41 | €216,889 | €243,175 | +€26,286 | +12.1% |
| Current investments | 50/53 | €60,000 | €60,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €46,753 | €13,028 | -€33,726 | -72.1% |
| Total equity and liabilities | 10/49 | €1,854,927 | €1,788,710 | -€66,217 | -3.6% |
| Equity | 10/15 | €424,544 | €435,403 | +€10,859 | +2.6% |
| Contributions | 10/11 | €27,000 | €27,000 | = | 0.0% |
| Contributions outside capital | 11 | €27,000 | - | -€27,000 | |
| Share premium | 1100/10 | €27,000 | - | -€27,000 | |
| Reserves | 13 | €21,200 | €31,200 | +€10,000 | +47.2% |
| Non-distributable reserves | 130/1 | €2,700 | €2,700 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,700 | €2,700 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,500 | €18,500 | = | 0.0% |
| Distributable reserves | 133 | - | €10,000 | +€10,000 | |
| Profit (loss) carried forward | 14 | €376,344 | €377,203 | +€859 | +0.2% |
| Amounts payable | 17/49 | €1,430,384 | €1,353,307 | -€77,076 | -5.4% |
| Amounts payable after more than one year | 17 | €952,404 | €838,616 | -€113,788 | -11.9% |
| Financial debts | 170/4 | €952,404 | €838,616 | -€113,788 | -11.9% |
| Amounts payable within one year | 42/48 | €477,980 | €514,691 | +€36,711 | +7.7% |
| Current portion of amounts payable after more than one year | 42 | €103,231 | €120,602 | +€17,372 | +16.8% |
| Financial debts | 43 | €125,000 | €125,000 | = | 0.0% |
| Credit institutions | 430/8 | €125,000 | €125,000 | = | 0.0% |
| Trade debts | 44 | €105,961 | €143,586 | +€37,625 | +35.5% |
| Suppliers | 440/4 | €105,961 | €143,586 | +€37,625 | +35.5% |
| Advances received on contracts in progress | 46 | €71,412 | €51,085 | -€20,327 | -28.5% |
| Taxes, remuneration and social security | 45 | €72,376 | €74,418 | +€2,042 | +2.8% |
| Taxes | 450/3 | €72,376 | €74,418 | +€2,042 | +2.8% |
| Remuneration, social security and pensions | 62 | €260,256 | €295,043 | +€34,787 | +13.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €250,264 | €123,407 | -€126,857 | -50.7% |
| Other operating charges | 640/8 | €8,418 | €3,598 | -€4,820 | -57.3% |
| Non-recurring operating charges | 66A | €2,434 | - | -€2,434 | |
| Gross operating margin | 9900 | €566,533 | €499,464 | -€67,069 | -11.8% |
| Operating profit (loss) | 9901 | €45,160 | €77,415 | +€32,255 | +71.4% |
| Financial income | 75/76B | €3,704 | €3,147 | -€557 | -15.0% |
| Recurring financial income | 75 | €3,704 | €3,147 | -€557 | -15.0% |
| Financial charges | 65/66B | €39,296 | €33,469 | -€5,827 | -14.8% |
| Recurring financial charges | 65 | €39,296 | €33,469 | -€5,827 | -14.8% |
| Profit (loss) for the period before taxes | 9903 | €9,568 | €47,092 | +€37,525 | +392% |
| Income taxes | 67/77 | - | €36,233 | +€36,233 | |
| Profit (loss) for the period | 9904 | €9,568 | €10,859 | +€1,292 | +13.5% |
| Profit (loss) for the period to be appropriated | 9905 | €9,568 | €10,859 | +€1,292 | +13.5% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.