JARDI - GRAINS: 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.
JARDI - GRAINS
Largest movements
- Receivables within one year +€7,287
up €7,287 (+4.2%), from €175,134 to €182,420
of which Other amounts receivable: +€7,287
- Other debts +€12,707
up €12,707 (+33.0%), from €38,515 to €51,222
- Profit (loss) carried forward -€4,604
down €4,604 (-4.1%), from €112,287 to €107,683
- Other operating charges +€5,463
up €5,463 (+491%), from €1,112 to €6,576
- Financial charges +€4,963
up €4,963 (+171%), from €2,904 to €7,867
- Gross operating margin +€2,279
up €2,279 (+26.0%), from €8,773 to €11,051
- Taxes -€915
down €915 (-92.1%), from €994 to €79
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €215,340 | €221,170 | +€5,830 | +2.7% |
| Fixed assets | 21/28 | €36,517 | €35,384 | -€1,133 | -3.1% |
| Tangible fixed assets | 22/27 | €36,517 | €35,384 | -€1,133 | -3.1% |
| Land and buildings | 22 | €23,047 | €21,914 | -€1,133 | -4.9% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | 0.0% |
| Other tangible fixed assets | 26 | €13,470 | €13,470 | = | 0.0% |
| Current assets | 29/58 | €178,823 | €185,786 | +€6,963 | +3.9% |
| Amounts receivable within one year | 40/41 | €175,134 | €182,420 | +€7,287 | +4.2% |
| Trade receivables | 40 | €3,001 | €3,001 | = | 0.0% |
| Other amounts receivable | 41 | €172,132 | €179,419 | +€7,287 | +4.2% |
| Cash at bank and in hand | 54/58 | €424 | €391 | -€33 | -7.9% |
| Deferred charges and accrued income | 490/1 | €3,265 | €2,974 | -€291 | -8.9% |
| Total equity and liabilities | 10/49 | €215,340 | €221,170 | +€5,830 | +2.7% |
| Equity | 10/15 | €132,739 | €128,135 | -€4,604 | -3.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €112,287 | €107,683 | -€4,604 | -4.1% |
| Amounts payable | 17/49 | €82,601 | €93,035 | +€10,434 | +12.6% |
| Amounts payable after more than one year | 17 | €40,000 | €40,000 | = | 0.0% |
| Other amounts payable | 178/9 | €40,000 | €40,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €42,601 | €53,035 | +€10,434 | +24.5% |
| Trade debts | 44 | €806 | €449 | -€356 | -44.2% |
| Suppliers | 440/4 | €806 | €449 | -€356 | -44.2% |
| Taxes, remuneration and social security | 45 | €3,281 | €1,364 | -€1,917 | -58.4% |
| Taxes | 450/3 | €3,281 | €1,364 | -€1,917 | -58.4% |
| Other amounts payable | 47/48 | €38,515 | €51,222 | +€12,707 | +33.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,133 | €1,133 | = | 0.0% |
| Other operating charges | 640/8 | €1,112 | €6,576 | +€5,463 | +491% |
| Gross operating margin | 9900 | €8,773 | €11,051 | +€2,279 | +26.0% |
| Operating profit (loss) | 9901 | €6,527 | €3,342 | -€3,185 | -48.8% |
| Financial charges | 65/66B | €2,904 | €7,867 | +€4,963 | +171% |
| Recurring financial charges | 65 | €2,904 | €7,867 | +€4,963 | +171% |
| Profit (loss) for the period before taxes | 9903 | €3,623 | -€4,525 | -€8,148 | |
| Income taxes | 67/77 | €994 | €79 | -€915 | -92.1% |
| Profit (loss) for the period | 9904 | €2,629 | -€4,604 | -€7,233 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,629 | -€4,604 | -€7,233 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.