FERON JARDINS: what changed
FERON JARDINS
Largest movements
- Cash +€43,013
up €43,013 (+65.8%), from €65,356 to €108,369
mainly Net result for the year (+€24,231) and Stocks and contracts (+€11,868)
- Stocks and contracts -€11,868
down €11,868 (-8.2%), from €144,439 to €132,571
- Tangible fixed assets -€7,217
down €7,217 (-26.8%), from €26,924 to €19,707
of which Land and buildings: -€4,824
- Profit (loss) carried forward +€24,231
up €24,231 (+17.7%), from €137,219 to €161,450
- Turnover +€28,964
up €28,964 (+9.0%), from €321,108 to €350,073
- Taxes +€16,887
up €16,887, from -€10,534 to €6,353
- Gross operating margin +€14,690
up €14,690 (+28.1%), from €52,228 to €66,918
- Purchases and services +€11,197
up €11,197 (+4.1%), from €271,957 to €283,154
- Staff costs +€4,247
up €4,247 (+22.7%), from €18,692 to €22,939
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
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €237,490 | €260,710 | +€23,220 | +9.8% |
| Fixed assets | 21/28 | €26,924 | €19,707 | -€7,217 | -26.8% |
| Tangible fixed assets | 22/27 | €26,924 | €19,707 | -€7,217 | -26.8% |
| Land and buildings | 22 | €21,181 | €16,357 | -€4,824 | -22.8% |
| Plant, machinery and equipment | 23 | €5,743 | €3,350 | -€2,393 | -41.7% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €210,567 | €241,003 | +€30,436 | +14.5% |
| Stocks and contracts in progress | 3 | €144,439 | €132,571 | -€11,868 | -8.2% |
| Stocks | 30/36 | €144,439 | €132,571 | -€11,868 | -8.2% |
| Amounts receivable within one year | 40/41 | €772 | €63 | -€709 | -91.8% |
| Trade receivables | 40 | €279 | €0 | -€279 | -100% |
| Other amounts receivable | 41 | €493 | €63 | -€430 | -87.2% |
| Cash at bank and in hand | 54/58 | €65,356 | €108,369 | +€43,013 | +65.8% |
| Total equity and liabilities | 10/49 | €237,490 | €260,710 | +€23,220 | +9.8% |
| Equity | 10/15 | €221,599 | €245,829 | +€24,231 | +10.9% |
| Contributions | 10/11 | €34,379 | €34,379 | = | 0.0% |
| Reserves | 13 | €50,000 | €50,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €137,219 | €161,450 | +€24,231 | +17.7% |
| Amounts payable | 17/49 | €15,892 | €14,881 | -€1,011 | -6.4% |
| Amounts payable within one year | 42/48 | €15,892 | €14,881 | -€1,011 | -6.4% |
| Trade debts | 44 | €6,296 | €7,660 | +€1,364 | +21.7% |
| Suppliers | 440/4 | €6,296 | €7,660 | +€1,364 | +21.7% |
| Taxes, remuneration and social security | 45 | €9,081 | €7,199 | -€1,882 | -20.7% |
| Taxes | 450/3 | €4,398 | €4,962 | +€564 | +12.8% |
| Remuneration and social security | 454/9 | €4,683 | €2,237 | -€2,446 | -52.2% |
| Other amounts payable | 47/48 | €515 | €22 | -€493 | -95.8% |
| Turnover | 70 | €321,108 | €350,073 | +€28,964 | +9.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €271,957 | €283,154 | +€11,197 | +4.1% |
| Remuneration, social security and pensions | 62 | €18,692 | €22,939 | +€4,247 | +22.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,121 | €7,217 | -€904 | -11.1% |
| Other operating charges | 640/8 | €7,417 | €7,990 | +€573 | +7.7% |
| Gross operating margin | 9900 | €52,228 | €66,918 | +€14,690 | +28.1% |
| Operating profit (loss) | 9901 | €17,999 | €28,773 | +€10,774 | +59.9% |
| Financial income | 75/76B | €2,207 | €2,844 | +€638 | +28.9% |
| Recurring financial income | 75 | €2,207 | €2,844 | +€638 | +28.9% |
| Financial charges | 65/66B | €4,076 | €1,034 | -€3,042 | -74.6% |
| Recurring financial charges | 65 | €4,076 | €1,034 | -€3,042 | -74.6% |
| Profit (loss) for the period before taxes | 9903 | €16,130 | €30,583 | +€14,453 | +89.6% |
| Income taxes | 67/77 | -€10,534 | €6,353 | +€16,887 | |
| Profit (loss) for the period | 9904 | €26,664 | €24,231 | -€2,434 | -9.1% |
| Profit (loss) for the period to be appropriated | 9905 | €26,664 | €24,231 | -€2,434 | -9.1% |
Next steps
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.