DECOJARDIN: 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.
What changed
DECOJARDIN
NACE 81.300, Landscape service activities
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€35,421
2024 · €30,144+€5,277
Equity
€798,651
2024 · €763,229+€35,421
Cash
€44,331
2024 · €50,332-€6,001
Balance sheet total
€1.2m
2024 · €1.3m-€47,595
Largest movements
Assets
- Tangible fixed assets -€41,978
down €41,978 (-3.5%), from €1.2m to €1.2m
of which Land and buildings: -€56,489
Equity and liabilities
- Debts after one year -€70,000
no longer reported in 2025 (was €70,000)
- Reserves +€36,837
up €36,837 (+12.1%), from €305,616 to €342,453
of which Distributable reserves: +€38,000
- Other debts -€27,528
down €27,528 (-6.6%), from €417,747 to €390,219
Income statement
- Gross operating margin +€10,160
up €10,160 (+5.6%), from €182,461 to €192,621
- Financial charges -€6,063
down €6,063 (-17.8%), from €34,054 to €27,990
- Taxes +€5,907
up €5,907 (+78.4%), from €7,532 to €13,438
- Staff costs +€5,731
up €5,731 (+18.7%), from €30,621 to €36,353
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.
Result 2024
€30,144
Gross operating margin
+€10,160
Staff costs
-€5,731
Depreciation
-€410
Other operating charges
+€1,102
Financial charges
+€6,063
Taxes
-€5,907
Result 2025
€35,421
raises the resultlowers the result
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.
From operations
+€79,506
Investment
-€18,807
Financing
-€66,700
Cash 2024
€50,332
From operations (derived)
+€79,506
Net result for the year
+€35,421
Depreciation
+€60,785
Receivables within one year
+€751
Deferred charges and accrued income
-€1,135
Provisions
-€599
Trade debts
+€50
Tax, wage and social debts
+€11,760
Other debts
-€27,528
Investment (derived)
-€18,807
Investment in fixed assets (net)
-€18,807
Financing
-€66,700
Debts after one year
-€70,000
Current portion of long-term debt
+€3,300
Cash 2025
€44,331
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,281,026 | €1,233,431 | -€47,595 | -3.7% |
| Fixed assets | 21/28 | €1,213,934 | €1,171,956 | -€41,978 | -3.5% |
| Tangible fixed assets | 22/27 | €1,213,934 | €1,171,956 | -€41,978 | -3.5% |
| Land and buildings | 22 | €1,208,110 | €1,151,620 | -€56,489 | -4.7% |
| Plant, machinery and equipment | 23 | €5,824 | €7,447 | +€1,623 | +27.9% |
| Furniture and vehicles | 24 | - | €12,889 | +€12,889 | |
| Current assets | 29/58 | €67,092 | €61,475 | -€5,617 | -8.4% |
| Amounts receivable within one year | 40/41 | €16,496 | €15,745 | -€751 | -4.6% |
| Other amounts receivable | 41 | €16,496 | €15,745 | -€751 | -4.6% |
| Cash at bank and in hand | 54/58 | €50,332 | €44,331 | -€6,001 | -11.9% |
| Deferred charges and accrued income | 490/1 | €264 | €1,399 | +€1,135 | +430% |
| Total equity and liabilities | 10/49 | €1,281,026 | €1,233,431 | -€47,595 | -3.7% |
| Equity | 10/15 | €763,229 | €798,651 | +€35,421 | +4.6% |
| Contributions | 10/11 | €455,043 | €455,043 | = | 0.0% |
| Capital | 10 | €454,984 | €454,984 | = | 0.0% |
| Issued capital | 100 | €454,984 | €454,984 | = | 0.0% |
| Contributions outside capital | 11 | €59 | €59 | = | 0.0% |
| Other | 1109/19 | €59 | €59 | = | 0.0% |
| Reserves | 13 | €305,616 | €342,453 | +€36,837 | +12.1% |
| Non-distributable reserves | 130/1 | €45,498 | €45,498 | = | 0.0% |
| Legal reserve | 130 | €45,498 | €45,498 | = | 0.0% |
| Tax-exempt reserves | 132 | €15,116 | €13,953 | -€1,163 | -7.7% |
| Distributable reserves | 133 | €245,002 | €283,002 | +€38,000 | +15.5% |
| Profit (loss) carried forward | 14 | €2,570 | €1,154 | -€1,416 | -55.1% |
| Provisions and deferred taxes | 16 | €7,784 | €7,185 | -€599 | -7.7% |
| Deferred taxes | 168 | €7,784 | €7,185 | -€599 | -7.7% |
| Amounts payable | 17/49 | €510,013 | €427,595 | -€82,417 | -16.2% |
| Amounts payable after more than one year | 17 | €70,000 | - | -€70,000 | |
| Financial debts | 170/4 | €70,000 | - | -€70,000 | |
| Amounts payable within one year | 42/48 | €440,013 | €427,595 | -€12,417 | -2.8% |
| Current portion of amounts payable after more than one year | 42 | €5,650 | €8,950 | +€3,300 | +58.4% |
| Trade debts | 44 | - | €50 | +€50 | |
| Suppliers | 440/4 | - | €50 | +€50 | |
| Taxes, remuneration and social security | 45 | €16,616 | €28,376 | +€11,760 | +70.8% |
| Taxes | 450/3 | €11,025 | €22,078 | +€11,053 | +100% |
| Remuneration and social security | 454/9 | €5,591 | €6,298 | +€707 | +12.7% |
| Other amounts payable | 47/48 | €417,747 | €390,219 | -€27,528 | -6.6% |
| Remuneration, social security and pensions | 62 | €30,621 | €36,353 | +€5,731 | +18.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €60,374 | €60,785 | +€410 | +0.7% |
| Other operating charges | 640/8 | €20,334 | €19,233 | -€1,102 | -5.4% |
| Gross operating margin | 9900 | €182,461 | €192,621 | +€10,160 | +5.6% |
| Operating profit (loss) | 9901 | €71,130 | €76,251 | +€5,121 | +7.2% |
| Financial charges | 65/66B | €34,054 | €27,990 | -€6,063 | -17.8% |
| Recurring financial charges | 65 | €34,054 | €27,990 | -€6,063 | -17.8% |
| Profit (loss) for the period before taxes | 9903 | €37,077 | €48,261 | +€11,184 | +30.2% |
| Transfer from deferred taxes | 780 | €599 | €599 | = | 0.0% |
| Income taxes | 67/77 | €7,532 | €13,438 | +€5,907 | +78.4% |
| Profit (loss) for the period | 9904 | €30,144 | €35,421 | +€5,277 | +17.5% |
| Transfer from tax-exempt reserves | 789 | €1,163 | €1,163 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €31,307 | €36,584 | +€5,277 | +16.9% |
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 16 October 2026 via checked.be.