JARDIBEL: 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.
JARDIBEL
Largest movements
- Tangible fixed assets -€10,814
down €10,814 (-4.0%), from €269,162 to €258,348
of which Land and buildings: -€7,200
- Other debts -€30,578
down €30,578 (-38.1%), from €80,303 to €49,725
- Debts after one year +€17,697
up €17,697 (+10.7%), from €165,541 to €183,238
- Current portion of long-term debt +€6,879
new in 2025: €6,879
- Gross operating margin +€2,389
up €2,389 (+22.8%), from €10,471 to €12,859
- Financial charges +€991
up €991 (+56.2%), from €1,764 to €2,755
- Other operating charges -€436
down €436 (-18.9%), from €2,304 to €1,868
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 | €272,898 | €264,370 | -€8,528 | -3.1% |
| Fixed assets | 21/28 | €269,162 | €258,348 | -€10,814 | -4.0% |
| Tangible fixed assets | 22/27 | €269,162 | €258,348 | -€10,814 | -4.0% |
| Land and buildings | 22 | €241,026 | €233,826 | -€7,200 | -3.0% |
| Plant, machinery and equipment | 23 | €27,436 | €24,074 | -€3,362 | -12.3% |
| Furniture and vehicles | 24 | €700 | €448 | -€252 | -36.0% |
| Current assets | 29/58 | €3,736 | €6,021 | +€2,286 | +61.2% |
| Cash at bank and in hand | 54/58 | €3,153 | €4,708 | +€1,554 | +49.3% |
| Deferred charges and accrued income | 490/1 | €583 | €1,314 | +€731 | +125% |
| Total equity and liabilities | 10/49 | €272,898 | €264,370 | -€8,528 | -3.1% |
| Equity | 10/15 | €26,059 | €23,482 | -€2,577 | -9.9% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€35,941 | -€38,518 | -€2,577 | -7.2% |
| Amounts payable | 17/49 | €246,839 | €240,888 | -€5,951 | -2.4% |
| Amounts payable after more than one year | 17 | €165,541 | €183,238 | +€17,697 | +10.7% |
| Financial debts | 170/4 | €165,541 | €183,238 | +€17,697 | +10.7% |
| Amounts payable within one year | 42/48 | €81,298 | €57,650 | -€23,648 | -29.1% |
| Current portion of amounts payable after more than one year | 42 | - | €6,879 | +€6,879 | |
| Trade debts | 44 | €995 | €1,046 | +€51 | +5.1% |
| Suppliers | 440/4 | €995 | €1,046 | +€51 | +5.1% |
| Other amounts payable | 47/48 | €80,303 | €49,725 | -€30,578 | -38.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,814 | €10,814 | = | 0.0% |
| Other operating charges | 640/8 | €2,304 | €1,868 | -€436 | -18.9% |
| Gross operating margin | 9900 | €10,471 | €12,859 | +€2,389 | +22.8% |
| Operating profit (loss) | 9901 | -€2,647 | €178 | +€2,825 | |
| Financial charges | 65/66B | €1,764 | €2,755 | +€991 | +56.2% |
| Recurring financial charges | 65 | €1,764 | €2,755 | +€991 | +56.2% |
| Profit (loss) for the period before taxes | 9903 | -€4,411 | -€2,577 | +€1,834 | +41.6% |
| Profit (loss) for the period | 9904 | -€4,411 | -€2,577 | +€1,834 | +41.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,411 | -€2,577 | +€1,834 | +41.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.