Création Jardin: what changed
What changed
Création Jardin
NACE 81.300, Landscape service activities
filed annual accounts (NBB)
Net result for the year
€1,206
2024 · -€59,727+€60,933
Equity
€88,319
2024 · €87,113+€1,206
Cash
€25,870
2024 · €36,901-€11,030
Balance sheet total
€676,725
2024 · €693,152-€16,427
Largest movements
Assets
- Receivables within one year +€40,548
up €40,548 (+82.1%), from €49,396 to €89,945
of which Trade receivables: +€35,686
- Tangible fixed assets -€37,713
down €37,713 (-6.4%), from €586,263 to €548,551
of which Land and buildings: -€19,359
- Cash -€11,030
down €11,030 (-29.9%), from €36,901 to €25,870
mainly Receivables within one year (-€40,548) and Debts after one year (-€34,418)
- Stocks and contracts -€8,233
down €8,233 (-40.2%), from €20,477 to €12,244
Equity and liabilities
- Debts after one year -€34,418
down €34,418 (-8.0%), from €430,985 to €396,568
- Trade debts +€12,273
up €12,273 (+31.5%), from €38,918 to €51,191
Income statement
- Gross operating margin +€59,826
up €59,826 (+37.8%), from €158,066 to €217,892
- Other operating charges -€53,901
down €53,901 (-92.7%), from €58,131 to €4,230
- Staff costs +€39,906
up €39,906 (+35.6%), from €112,080 to €151,986
- Financial charges +€7,075
up €7,075 (+65.8%), from €10,748 to €17,823
- Depreciation +€5,557
up €5,557 (+14.9%), from €37,174 to €42,730
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
-€59,727
Gross operating margin
+€59,826
Staff costs
-€39,906
Depreciation
-€5,557
Other operating charges
+€53,901
Financial income
-€5
Financial charges
-€7,075
Taxes
-€251
Result 2025
€1,206
raises the resultlowers the result
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
+€32,832
Investment
-€5,018
Financing
-€38,845
Cash 2024
€36,901
From operations (derived)
+€32,832
Net result for the year
+€1,206
Depreciation
+€42,730
Stocks and contracts
+€8,233
Receivables within one year
-€40,548
Trade debts
+€12,273
Tax, wage and social debts
+€5,585
Other debts
+€2,544
Accrued charges and deferred income
+€810
Investment (derived)
-€5,018
Investment in fixed assets (net)
-€5,018
Financing
-€38,845
Debts after one year
-€34,418
Current portion of long-term debt
-€4,427
Cash 2025
€25,870
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €693,152 | €676,725 | -€16,427 | -2.4% |
| Fixed assets | 21/28 | €586,378 | €548,666 | -€37,713 | -6.4% |
| Tangible fixed assets | 22/27 | €586,263 | €548,551 | -€37,713 | -6.4% |
| Land and buildings | 22 | €526,270 | €506,912 | -€19,359 | -3.7% |
| Plant, machinery and equipment | 23 | €44,662 | €33,597 | -€11,065 | -24.8% |
| Furniture and vehicles | 24 | €15,330 | €8,042 | -€7,288 | -47.5% |
| Financial fixed assets | 28 | €115 | €115 | = | 0.0% |
| Current assets | 29/58 | €106,774 | €128,059 | +€21,285 | +19.9% |
| Stocks and contracts in progress | 3 | €20,477 | €12,244 | -€8,233 | -40.2% |
| Stocks | 30/36 | €20,477 | €12,244 | -€8,233 | -40.2% |
| Amounts receivable within one year | 40/41 | €49,396 | €89,945 | +€40,548 | +82.1% |
| Trade receivables | 40 | €42,156 | €77,841 | +€35,686 | +84.7% |
| Other amounts receivable | 41 | €7,241 | €12,103 | +€4,862 | +67.2% |
| Cash at bank and in hand | 54/58 | €36,901 | €25,870 | -€11,030 | -29.9% |
| Total equity and liabilities | 10/49 | €693,152 | €676,725 | -€16,427 | -2.4% |
| Equity | 10/15 | €87,113 | €88,319 | +€1,206 | +1.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €57,383 | €57,383 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €55,523 | €55,523 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,130 | €12,336 | +€1,206 | +10.8% |
| Amounts payable | 17/49 | €606,039 | €588,406 | -€17,633 | -2.9% |
| Amounts payable after more than one year | 17 | €430,985 | €396,568 | -€34,418 | -8.0% |
| Financial debts | 170/4 | €430,985 | €396,568 | -€34,418 | -8.0% |
| Amounts payable within one year | 42/48 | €175,054 | €191,028 | +€15,974 | +9.1% |
| Current portion of amounts payable after more than one year | 42 | €38,760 | €34,332 | -€4,427 | -11.4% |
| Trade debts | 44 | €38,918 | €51,191 | +€12,273 | +31.5% |
| Suppliers | 440/4 | €38,918 | €51,191 | +€12,273 | +31.5% |
| Taxes, remuneration and social security | 45 | €14,557 | €20,142 | +€5,585 | +38.4% |
| Taxes | 450/3 | €820 | €1,133 | +€313 | +38.2% |
| Remuneration and social security | 454/9 | €13,737 | €19,009 | +€5,272 | +38.4% |
| Other amounts payable | 47/48 | €82,820 | €85,364 | +€2,544 | +3.1% |
| Accrued charges and deferred income | 492/3 | - | €810 | +€810 | |
| Remuneration, social security and pensions | 62 | €112,080 | €151,986 | +€39,906 | +35.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,174 | €42,730 | +€5,557 | +14.9% |
| Other operating charges | 640/8 | €58,131 | €4,230 | -€53,901 | -92.7% |
| Gross operating margin | 9900 | €158,066 | €217,892 | +€59,826 | +37.8% |
| Operating profit (loss) | 9901 | -€49,319 | €18,945 | +€68,264 | |
| Financial income | 75/76B | €88 | €83 | -€5 | -5.3% |
| Recurring financial income | 75 | €88 | €83 | -€5 | -5.3% |
| Financial charges | 65/66B | €10,748 | €17,823 | +€7,075 | +65.8% |
| Recurring financial charges | 65 | €10,748 | €17,823 | +€7,075 | +65.8% |
| Profit (loss) for the period before taxes | 9903 | -€59,979 | €1,206 | +€61,184 | |
| Income taxes | 67/77 | -€251 | - | +€251 | |
| Profit (loss) for the period | 9904 | -€59,727 | €1,206 | +€60,933 | |
| Profit (loss) for the period to be appropriated | 9905 | -€59,727 | €1,206 | +€60,933 |
Next steps
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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 5 November 2026 via checked.be.