I.D. JARDINS: what changed
I.D. JARDINS
Largest movements
- Cash +€17,731
up €17,731 (+79.1%), from €22,421 to €40,152
mainly Receivables within one year (+€12,189) and Tax, wage and social debts (+€7,251)
- Receivables within one year -€12,189
down €12,189 (-29.6%), from €41,163 to €28,974
of which Trade receivables: -€7,876
- Tangible fixed assets -€1,353
down €1,353 (-30.1%), from €4,491 to €3,138
of which Plant, machinery and equipment: -€1,001
- Tax, wage and social debts +€7,251
up €7,251 (+53.3%), from €13,591 to €20,842
of which Remuneration and social security: +€4,478
- Profit (loss) carried forward -€6,925
down €6,925 (-20.5%), from €33,697 to €26,772
- Advances received +€2,455
up €2,455, from €0 to €2,455
- Trade debts +€1,134
up €1,134 (+43.3%), from €2,621 to €3,755
- Turnover +€49,771
up €49,771 (+20.6%), from €241,816 to €291,587
- Purchases and services +€31,612
up €31,612 (+27.8%), from €113,511 to €145,123
- Gross operating margin +€18,766
up €18,766 (+13.3%), from €140,763 to €159,529
- Staff costs +€18,193
up €18,193 (+12.7%), from €143,186 to €161,378
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 | €83,124 | €87,149 | +€4,025 | +4.8% |
| Fixed assets | 21/28 | €5,943 | €4,590 | -€1,353 | -22.8% |
| Tangible fixed assets | 22/27 | €4,491 | €3,138 | -€1,353 | -30.1% |
| Plant, machinery and equipment | 23 | €3,508 | €2,507 | -€1,001 | -28.5% |
| Furniture and vehicles | 24 | €983 | €631 | -€352 | -35.8% |
| Financial fixed assets | 28 | €1,452 | €1,452 | = | 0.0% |
| Current assets | 29/58 | €77,181 | €82,559 | +€5,378 | +7.0% |
| Stocks and contracts in progress | 3 | €12,321 | €12,217 | -€104 | -0.8% |
| Stocks | 30/36 | €12,321 | €12,217 | -€104 | -0.8% |
| Amounts receivable within one year | 40/41 | €41,163 | €28,974 | -€12,189 | -29.6% |
| Trade receivables | 40 | €31,656 | €23,780 | -€7,876 | -24.9% |
| Other amounts receivable | 41 | €9,507 | €5,194 | -€4,313 | -45.4% |
| Cash at bank and in hand | 54/58 | €22,421 | €40,152 | +€17,731 | +79.1% |
| Deferred charges and accrued income | 490/1 | €1,277 | €1,216 | -€61 | -4.8% |
| Total equity and liabilities | 10/49 | €83,124 | €87,149 | +€4,025 | +4.8% |
| Equity | 10/15 | €63,692 | €56,767 | -€6,925 | -10.9% |
| Contributions | 10/11 | €27,268 | €27,268 | = | 0.0% |
| Reserves | 13 | €2,727 | €2,727 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,727 | €2,727 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,727 | €2,727 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,697 | €26,772 | -€6,925 | -20.5% |
| Amounts payable | 17/49 | €19,433 | €30,382 | +€10,949 | +56.3% |
| Amounts payable after more than one year | 17 | €0 | €0 | = | |
| Financial debts | 170/4 | €0 | €0 | = | |
| Amounts payable within one year | 42/48 | €19,433 | €30,382 | +€10,949 | +56.3% |
| Current portion of amounts payable after more than one year | 42 | €3,220 | €3,330 | +€109 | +3.4% |
| Trade debts | 44 | €2,621 | €3,755 | +€1,134 | +43.3% |
| Suppliers | 440/4 | €2,621 | €3,755 | +€1,134 | +43.3% |
| Advances received on contracts in progress | 46 | €0 | €2,455 | +€2,455 | |
| Taxes, remuneration and social security | 45 | €13,591 | €20,842 | +€7,251 | +53.3% |
| Taxes | 450/3 | €135 | €2,909 | +€2,773 | +2,047% |
| Remuneration and social security | 454/9 | €13,456 | €17,933 | +€4,478 | +33.3% |
| Turnover | 70 | €241,816 | €291,587 | +€49,771 | +20.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €113,511 | €145,123 | +€31,612 | +27.8% |
| Remuneration, social security and pensions | 62 | €143,186 | €161,378 | +€18,193 | +12.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,626 | €2,608 | -€18 | -0.7% |
| Other operating charges | 640/8 | €1,978 | €2,003 | +€25 | +1.3% |
| Non-recurring operating charges | 66A | €620 | - | -€620 | |
| Gross operating margin | 9900 | €140,763 | €159,529 | +€18,766 | +13.3% |
| Operating profit (loss) | 9901 | -€7,647 | -€6,460 | +€1,187 | +15.5% |
| Financial income | 75/76B | €31 | €74 | +€43 | +138% |
| Recurring financial income | 75 | €31 | €74 | +€43 | +138% |
| Financial charges | 65/66B | €536 | €538 | +€3 | +0.5% |
| Recurring financial charges | 65 | €536 | €538 | +€3 | +0.5% |
| Profit (loss) for the period before taxes | 9903 | -€8,151 | -€6,925 | +€1,227 | +15.1% |
| Profit (loss) for the period | 9904 | -€8,151 | -€6,925 | +€1,227 | +15.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,151 | -€6,925 | +€1,227 | +15.1% |
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 3 November 2026 via checked.be.