JARDI NATH: what changed
JARDI NATH
Largest movements
- Receivables within one year +€5,670
up €5,670 (+67.9%), from €8,351 to €14,021
of which Other amounts receivable: +€10,130
- Cash +€5,019
up €5,019 (+10.9%), from €45,892 to €50,910
mainly Depreciation (+€28,369) and Net result for the year (+€18,094)
- Tangible fixed assets +€2,371
up €2,371 (+2.6%), from €90,634 to €93,005
of which Plant, machinery and equipment: +€20,286
- Profit (loss) carried forward +€18,094
up €18,094 (+22.5%), from €80,359 to €98,454
- Tax, wage and social debts -€4,197
down €4,197 (-60.2%), from €6,971 to €2,774
of which Taxes: -€5,664
- Other debts -€2,044
down €2,044 (-3.8%), from €53,328 to €51,284
- Staff costs +€5,621
up €5,621 (+47.0%), from €11,959 to €17,581
- Gross operating margin +€2,027
up €2,027 (+3.0%), from €68,192 to €70,218
- Depreciation +€1,989
up €1,989 (+7.5%), from €26,381 to €28,369
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 | €145,695 | €157,936 | +€12,241 | +8.4% |
| Fixed assets | 21/28 | €90,634 | €93,005 | +€2,371 | +2.6% |
| Tangible fixed assets | 22/27 | €90,634 | €93,005 | +€2,371 | +2.6% |
| Plant, machinery and equipment | 23 | €32,903 | €53,189 | +€20,286 | +61.7% |
| Furniture and vehicles | 24 | €57,730 | €39,816 | -€17,915 | -31.0% |
| Current assets | 29/58 | €55,062 | €64,932 | +€9,870 | +17.9% |
| Amounts receivable within one year | 40/41 | €8,351 | €14,021 | +€5,670 | +67.9% |
| Trade receivables | 40 | €5,006 | €546 | -€4,460 | -89.1% |
| Other amounts receivable | 41 | €3,345 | €13,475 | +€10,130 | +303% |
| Cash at bank and in hand | 54/58 | €45,892 | €50,910 | +€5,019 | +10.9% |
| Deferred charges and accrued income | 490/1 | €819 | - | -€819 | |
| Total equity and liabilities | 10/49 | €145,695 | €157,936 | +€12,241 | +8.4% |
| Equity | 10/15 | €85,359 | €103,454 | +€18,094 | +21.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €80,359 | €98,454 | +€18,094 | +22.5% |
| Amounts payable | 17/49 | €60,336 | €54,483 | -€5,853 | -9.7% |
| Amounts payable within one year | 42/48 | €60,336 | €54,483 | -€5,853 | -9.7% |
| Trade debts | 44 | €37 | €425 | +€388 | +1,048% |
| Suppliers | 440/4 | €37 | €425 | +€388 | +1,048% |
| Taxes, remuneration and social security | 45 | €6,971 | €2,774 | -€4,197 | -60.2% |
| Taxes | 450/3 | €5,875 | €211 | -€5,664 | -96.4% |
| Remuneration and social security | 454/9 | €1,096 | €2,563 | +€1,467 | +134% |
| Other amounts payable | 47/48 | €53,328 | €51,284 | -€2,044 | -3.8% |
| Remuneration, social security and pensions | 62 | €11,959 | €17,581 | +€5,621 | +47.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,381 | €28,369 | +€1,989 | +7.5% |
| Other operating charges | 640/8 | €1,189 | €1,197 | +€8 | +0.6% |
| Gross operating margin | 9900 | €68,192 | €70,218 | +€2,027 | +3.0% |
| Operating profit (loss) | 9901 | €28,663 | €23,072 | -€5,591 | -19.5% |
| Financial income | 75/76B | €3 | €51 | +€48 | +1,527% |
| Recurring financial income | 75 | €3 | €51 | +€48 | +1,527% |
| Financial charges | 65/66B | €130 | €185 | +€56 | +42.8% |
| Recurring financial charges | 65 | €130 | €185 | +€56 | +42.8% |
| Profit (loss) for the period before taxes | 9903 | €28,536 | €22,937 | -€5,599 | -19.6% |
| Income taxes | 67/77 | €5,325 | €4,843 | -€482 | -9.1% |
| Profit (loss) for the period | 9904 | €23,211 | €18,094 | -€5,116 | -22.0% |
| Profit (loss) for the period to be appropriated | 9905 | €23,211 | €18,094 | -€5,116 | -22.0% |
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 8 November 2026 via checked.be.