Immo Jardinico: 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.
Immo Jardinico
Largest movements
- Current investments +€650,000
up €650,000 (+433%), from €150,000 to €800,000
- Financial fixed assets -€550,000
down €550,000 (-60.2%), from €913,715 to €363,715
- Receivables within one year +€102,696
up €102,696 (+68.9%), from €149,066 to €251,763
of which Trade receivables: +€102,375
- Tangible fixed assets -€61,753
down €61,753 (-12.6%), from €490,447 to €428,694
- Reserves +€228,302
up €228,302 (+17.9%), from €1.3m to €1.5m
of which Distributable reserves: +€241,089
- Other debts -€49,554
down €49,554 (-14.1%), from €352,574 to €303,020
- Debts after one year -€35,424
down €35,424 (-34.3%), from €103,340 to €67,916
- Financial income -€12,966
down €12,966 (-60.5%), from €21,434 to €8,469
- Financial charges -€8,759
down €8,759 (-22.0%), from €39,784 to €31,024
- Depreciation -€8,676
down €8,676 (-12.3%), from €70,429 to €61,753
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,908,624 | €2,052,061 | +€143,437 | +7.5% |
| Fixed assets | 21/28 | €1,404,162 | €792,409 | -€611,753 | -43.6% |
| Tangible fixed assets | 22/27 | €490,447 | €428,694 | -€61,753 | -12.6% |
| Land and buildings | 22 | €490,447 | €428,694 | -€61,753 | -12.6% |
| Financial fixed assets | 28 | €913,715 | €363,715 | -€550,000 | -60.2% |
| Current assets | 29/58 | €504,462 | €1,259,652 | +€755,190 | +150% |
| Amounts receivable within one year | 40/41 | €149,066 | €251,763 | +€102,696 | +68.9% |
| Trade receivables | 40 | €130,068 | €232,443 | +€102,375 | +78.7% |
| Other amounts receivable | 41 | €18,998 | €19,320 | +€322 | +1.7% |
| Current investments | 50/53 | €150,000 | €800,000 | +€650,000 | +433% |
| Cash at bank and in hand | 54/58 | €203,618 | €203,562 | -€56 | 0.0% |
| Deferred charges and accrued income | 490/1 | €1,778 | €4,328 | +€2,550 | +143% |
| Total equity and liabilities | 10/49 | €1,908,624 | €2,052,061 | +€143,437 | +7.5% |
| Equity | 10/15 | €1,339,550 | €1,567,852 | +€228,302 | +17.0% |
| Contributions | 10/11 | €62,462 | €62,462 | = | 0.0% |
| Capital | 10 | €62,462 | €62,462 | = | 0.0% |
| Issued capital | 100 | €62,462 | €62,462 | = | 0.0% |
| Reserves | 13 | €1,277,088 | €1,505,391 | +€228,302 | +17.9% |
| Non-distributable reserves | 130/1 | €6,246 | €6,246 | = | 0.0% |
| Legal reserve | 130 | €6,246 | €6,246 | = | 0.0% |
| Tax-exempt reserves | 132 | €51,147 | €38,360 | -€12,787 | -25.0% |
| Distributable reserves | 133 | €1,219,695 | €1,460,785 | +€241,089 | +19.8% |
| Provisions and deferred taxes | 16 | €26,337 | €19,752 | -€6,584 | -25.0% |
| Deferred taxes | 168 | €26,337 | €19,752 | -€6,584 | -25.0% |
| Amounts payable | 17/49 | €542,737 | €464,456 | -€78,281 | -14.4% |
| Amounts payable after more than one year | 17 | €103,340 | €67,916 | -€35,424 | -34.3% |
| Financial debts | 170/4 | €103,340 | €67,916 | -€35,424 | -34.3% |
| Amounts payable within one year | 42/48 | €438,168 | €387,658 | -€50,510 | -11.5% |
| Current portion of amounts payable after more than one year | 42 | €35,424 | €35,424 | = | 0.0% |
| Trade debts | 44 | €34,485 | €34,719 | +€234 | +0.7% |
| Suppliers | 440/4 | €34,485 | €34,719 | +€234 | +0.7% |
| Taxes, remuneration and social security | 45 | €15,685 | €14,494 | -€1,191 | -7.6% |
| Taxes | 450/3 | €15,685 | €14,494 | -€1,191 | -7.6% |
| Other amounts payable | 47/48 | €352,574 | €303,020 | -€49,554 | -14.1% |
| Accrued charges and deferred income | 492/3 | €1,229 | €8,882 | +€7,653 | +623% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €70,429 | €61,753 | -€8,676 | -12.3% |
| Other operating charges | 640/8 | €18,649 | €19,181 | +€532 | +2.9% |
| Gross operating margin | 9900 | €408,576 | €405,571 | -€3,005 | -0.7% |
| Operating profit (loss) | 9901 | €319,498 | €324,637 | +€5,139 | +1.6% |
| Financial income | 75/76B | €21,434 | €8,469 | -€12,966 | -60.5% |
| Recurring financial income | 75 | €21,434 | €8,469 | -€12,966 | -60.5% |
| Financial charges | 65/66B | €39,784 | €31,024 | -€8,759 | -22.0% |
| Recurring financial charges | 65 | €39,784 | €31,024 | -€8,759 | -22.0% |
| Profit (loss) for the period before taxes | 9903 | €301,149 | €302,081 | +€932 | +0.3% |
| Transfer from deferred taxes | 780 | €6,584 | €6,584 | = | 0.0% |
| Income taxes | 67/77 | €80,130 | €80,363 | +€233 | +0.3% |
| Profit (loss) for the period | 9904 | €227,603 | €228,302 | +€699 | +0.3% |
| Transfer from tax-exempt reserves | 789 | €12,787 | €12,787 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €240,390 | €241,089 | +€699 | +0.3% |
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 25 October 2026 via checked.be.