Jardi.Pratique: what changed
Jardi.Pratique
Largest movements
- Cash +€10,772
up €10,772 (+81.0%), from €13,293 to €24,065
mainly Accrued charges and deferred income (+€12,700) and Net result for the year (+€12,381)
- Receivables within one year -€6,610
down €6,610 (-61.6%), from €10,723 to €4,113
of which Trade receivables: -€7,114
- Tangible fixed assets -€1,915
down €1,915 (-9.9%), from €19,325 to €17,410
of which Plant, machinery and equipment: -€4,196
- Deferred charges and accrued income -€1,045
down €1,045 (-56.2%), from €1,858 to €813
- Other debts -€14,366
down €14,366 (-44.1%), from €32,590 to €18,224
- Accrued charges and deferred income +€12,700
new in 2025: €12,700
- Profit (loss) carried forward +€12,381
up €12,381, from -€8,962 to €3,419
- Trade debts -€9,677
down €9,677 (-52.8%), from €18,311 to €8,634
- Gross operating margin +€25,165
up €25,165 (+211%), from €11,900 to €37,065
- Taxes +€4,400
up €4,400, from -€600 to €3,800
- Staff costs +€1,564
up €1,564 (+24.0%), from €6,530 to €8,094
- Other operating charges +€993
up €993 (+113%), from €881 to €1,874
- Depreciation +€383
up €383 (+3.7%), from €10,290 to €10,673
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 | €45,199 | €46,401 | +€1,202 | +2.7% |
| Fixed assets | 21/28 | €19,325 | €17,410 | -€1,915 | -9.9% |
| Tangible fixed assets | 22/27 | €19,325 | €17,410 | -€1,915 | -9.9% |
| Plant, machinery and equipment | 23 | €11,067 | €6,871 | -€4,196 | -37.9% |
| Furniture and vehicles | 24 | €8,258 | €10,539 | +€2,281 | +27.6% |
| Current assets | 29/58 | €25,874 | €28,991 | +€3,117 | +12.0% |
| Amounts receivable within one year | 40/41 | €10,723 | €4,113 | -€6,610 | -61.6% |
| Trade receivables | 40 | €8,397 | €1,283 | -€7,114 | -84.7% |
| Other amounts receivable | 41 | €2,326 | €2,830 | +€504 | +21.7% |
| Cash at bank and in hand | 54/58 | €13,293 | €24,065 | +€10,772 | +81.0% |
| Deferred charges and accrued income | 490/1 | €1,858 | €813 | -€1,045 | -56.2% |
| Total equity and liabilities | 10/49 | €45,199 | €46,401 | +€1,202 | +2.7% |
| Equity | 10/15 | -€6,962 | €5,419 | +€12,381 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,962 | €3,419 | +€12,381 | |
| Amounts payable | 17/49 | €52,161 | €40,982 | -€11,179 | -21.4% |
| Amounts payable within one year | 42/48 | €52,161 | €28,282 | -€23,879 | -45.8% |
| Trade debts | 44 | €18,311 | €8,634 | -€9,677 | -52.8% |
| Suppliers | 440/4 | €18,311 | €8,634 | -€9,677 | -52.8% |
| Taxes, remuneration and social security | 45 | €1,260 | €1,424 | +€164 | +13.0% |
| Remuneration and social security | 454/9 | €1,260 | €1,424 | +€164 | +13.0% |
| Other amounts payable | 47/48 | €32,590 | €18,224 | -€14,366 | -44.1% |
| Accrued charges and deferred income | 492/3 | - | €12,700 | +€12,700 | |
| Remuneration, social security and pensions | 62 | €6,530 | €8,094 | +€1,564 | +24.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,290 | €10,673 | +€383 | +3.7% |
| Other operating charges | 640/8 | €881 | €1,874 | +€993 | +113% |
| Gross operating margin | 9900 | €11,900 | €37,065 | +€25,165 | +211% |
| Operating profit (loss) | 9901 | -€5,801 | €16,424 | +€22,225 | |
| Financial income | 75/76B | - | €59 | +€59 | |
| Recurring financial income | 75 | - | €59 | +€59 | |
| Financial charges | 65/66B | €236 | €302 | +€66 | +28.0% |
| Recurring financial charges | 65 | €236 | €302 | +€66 | +28.0% |
| Profit (loss) for the period before taxes | 9903 | -€6,037 | €16,181 | +€22,218 | |
| Income taxes | 67/77 | -€600 | €3,800 | +€4,400 | |
| Profit (loss) for the period | 9904 | -€5,437 | €12,381 | +€17,818 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,437 | €12,381 | +€17,818 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.