JARDIBEN: 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.
JARDIBEN
Largest movements
- Receivables within one year +€41,684
up €41,684 (+72.3%), from €57,635 to €99,319
of which Other amounts receivable: +€37,040
- Cash -€13,843
down €13,843 (-33.7%), from €41,125 to €27,282
mainly Receivables within one year (-€41,684) and Investment in fixed assets (net) (-€23,453)
- Tangible fixed assets +€4,769
up €4,769 (+11.6%), from €41,030 to €45,799
of which Plant, machinery and equipment: +€5,605
- Deferred charges and accrued income +€4,043
up €4,043 (+132%), from €3,057 to €7,100
- Reserves +€10,527
up €10,527 (+17.9%), from €58,817 to €69,345
- Current portion of long-term debt +€9,250
up €9,250 (+133%), from €6,972 to €16,222
- Debts after one year +€8,683
up €8,683 (+41.7%), from €20,835 to €29,517
- Tax, wage and social debts +€5,685
up €5,685 (+16.0%), from €35,539 to €41,224
of which Taxes: +€5,669
- Trade debts +€2,508
up €2,508 (+12.6%), from €19,869 to €22,377
- Gross operating margin -€26,258
down €26,258 (-35.1%), from €74,787 to €48,529
- Taxes -€10,645
down €10,645 (-57.7%), from €18,459 to €7,814
- Financial charges +€6,431
up €6,431 (+348%), from €1,848 to €8,279
- Depreciation +€6,160
up €6,160 (+49.2%), from €12,524 to €18,684
- Financial income +€1,837
up €1,837 (+342%), from €537 to €2,373
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 | €145,032 | €181,685 | +€36,653 | +25.3% |
| Fixed assets | 21/28 | €43,215 | €47,984 | +€4,769 | +11.0% |
| Tangible fixed assets | 22/27 | €41,030 | €45,799 | +€4,769 | +11.6% |
| Plant, machinery and equipment | 23 | €25,712 | €31,318 | +€5,605 | +21.8% |
| Furniture and vehicles | 24 | €15,318 | €11,306 | -€4,012 | -26.2% |
| Leasing and similar rights | 25 | - | €3,176 | +€3,176 | |
| Financial fixed assets | 28 | €2,185 | €2,185 | = | 0.0% |
| Current assets | 29/58 | €101,817 | €133,700 | +€31,884 | +31.3% |
| Amounts receivable within one year | 40/41 | €57,635 | €99,319 | +€41,684 | +72.3% |
| Trade receivables | 40 | €29,450 | €34,094 | +€4,644 | +15.8% |
| Other amounts receivable | 41 | €28,185 | €65,225 | +€37,040 | +131% |
| Cash at bank and in hand | 54/58 | €41,125 | €27,282 | -€13,843 | -33.7% |
| Deferred charges and accrued income | 490/1 | €3,057 | €7,100 | +€4,043 | +132% |
| Total equity and liabilities | 10/49 | €145,032 | €181,685 | +€36,653 | +25.3% |
| Equity | 10/15 | €61,817 | €72,345 | +€10,527 | +17.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €58,817 | €69,345 | +€10,527 | +17.9% |
| Distributable reserves | 133 | €58,817 | €69,345 | +€10,527 | +17.9% |
| Amounts payable | 17/49 | €83,215 | €109,340 | +€26,125 | +31.4% |
| Amounts payable after more than one year | 17 | €20,835 | €29,517 | +€8,683 | +41.7% |
| Financial debts | 170/4 | €20,835 | €29,517 | +€8,683 | +41.7% |
| Amounts payable within one year | 42/48 | €62,380 | €79,823 | +€17,443 | +28.0% |
| Current portion of amounts payable after more than one year | 42 | €6,972 | €16,222 | +€9,250 | +133% |
| Trade debts | 44 | €19,869 | €22,377 | +€2,508 | +12.6% |
| Suppliers | 440/4 | €19,869 | €22,377 | +€2,508 | +12.6% |
| Taxes, remuneration and social security | 45 | €35,539 | €41,224 | +€5,685 | +16.0% |
| Taxes | 450/3 | €35,539 | €41,208 | +€5,669 | +16.0% |
| Remuneration and social security | 454/9 | - | €16 | +€16 | |
| Remuneration, social security and pensions | 62 | €3,025 | €3,765 | +€740 | +24.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,524 | €18,684 | +€6,160 | +49.2% |
| Other operating charges | 640/8 | €1,552 | €1,832 | +€280 | +18.0% |
| Gross operating margin | 9900 | €74,787 | €48,529 | -€26,258 | -35.1% |
| Operating profit (loss) | 9901 | €57,685 | €24,247 | -€33,438 | -58.0% |
| Financial income | 75/76B | €537 | €2,373 | +€1,837 | +342% |
| Recurring financial income | 75 | €537 | €2,373 | +€1,837 | +342% |
| Financial charges | 65/66B | €1,848 | €8,279 | +€6,431 | +348% |
| Recurring financial charges | 65 | €1,848 | €8,279 | +€6,431 | +348% |
| Profit (loss) for the period before taxes | 9903 | €56,374 | €18,341 | -€38,033 | -67.5% |
| Income taxes | 67/77 | €18,459 | €7,814 | -€10,645 | -57.7% |
| Profit (loss) for the period | 9904 | €37,915 | €10,527 | -€27,388 | -72.2% |
| Profit (loss) for the period to be appropriated | 9905 | €37,915 | €10,527 | -€27,388 | -72.2% |
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 16 October 2026 via checked.be.