JARDIBOIS: 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.
JARDIBOIS
Largest movements
- Cash -€159,503
down €159,503 (-98.7%), from €161,678 to €2,175
mainly Net result for the year (-€84,677) and Tax, wage and social debts (-€76,096)
- Tangible fixed assets -€32,323
down €32,323 (-8.5%), from €378,231 to €345,908
- Profit (loss) carried forward -€84,677
down €84,677 (-31.4%), from €269,465 to €184,788
- Tax, wage and social debts -€76,096
down €76,096 (-96.9%), from €78,510 to €2,414
- Debts after one year -€25,101
down €25,101 (-14.8%), from €169,195 to €144,094
- Financial income -€33,045
no longer reported in 2025 (was €33,045)
of which Non-recurring financial income: -€32,797
- Gross operating margin -€16,913
down €16,913 (-64.0%), from -€26,441 to -€43,354
- Staff costs -€847
no longer reported in 2025 (was €847)
- Taxes -€768
no longer reported in 2025 (was €768)
- Other operating charges -€643
down €643 (-49.7%), from €1,294 to €651
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 | €567,883 | €379,553 | -€188,330 | -33.2% |
| Fixed assets | 21/28 | €378,472 | €345,908 | -€32,564 | -8.6% |
| Tangible fixed assets | 22/27 | €378,231 | €345,908 | -€32,323 | -8.5% |
| Land and buildings | 22 | €378,231 | €345,908 | -€32,323 | -8.5% |
| Financial fixed assets | 28 | €241 | - | -€241 | |
| Current assets | 29/58 | €189,411 | €33,645 | -€155,766 | -82.2% |
| Amounts receivable within one year | 40/41 | €27,733 | €26,758 | -€975 | -3.5% |
| Other amounts receivable | 41 | €27,733 | €26,758 | -€975 | -3.5% |
| Cash at bank and in hand | 54/58 | €161,678 | €2,175 | -€159,503 | -98.7% |
| Deferred charges and accrued income | 490/1 | - | €4,712 | +€4,712 | |
| Total equity and liabilities | 10/49 | €567,883 | €379,553 | -€188,330 | -33.2% |
| Equity | 10/15 | €292,489 | €207,812 | -€84,677 | -29.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €4,432 | €4,432 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,432 | €4,432 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,432 | €4,432 | = | 0.0% |
| Profit (loss) carried forward | 14 | €269,465 | €184,788 | -€84,677 | -31.4% |
| Amounts payable | 17/49 | €275,394 | €171,741 | -€103,653 | -37.6% |
| Amounts payable after more than one year | 17 | €169,195 | €144,094 | -€25,101 | -14.8% |
| Financial debts | 170/4 | €169,195 | €144,094 | -€25,101 | -14.8% |
| Amounts payable within one year | 42/48 | €106,199 | €27,247 | -€78,952 | -74.3% |
| Current portion of amounts payable after more than one year | 42 | €24,577 | €24,577 | = | 0.0% |
| Trade debts | 44 | €3,112 | €256 | -€2,856 | -91.8% |
| Suppliers | 440/4 | €3,112 | €256 | -€2,856 | -91.8% |
| Taxes, remuneration and social security | 45 | €78,510 | €2,414 | -€76,096 | -96.9% |
| Taxes | 450/3 | €78,510 | €2,414 | -€76,096 | -96.9% |
| Accrued charges and deferred income | 492/3 | - | €400 | +€400 | |
| Remuneration, social security and pensions | 62 | €847 | - | -€847 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,323 | €32,323 | = | 0.0% |
| Other operating charges | 640/8 | €1,294 | €651 | -€643 | -49.7% |
| Gross operating margin | 9900 | -€26,441 | -€43,354 | -€16,913 | -64.0% |
| Operating profit (loss) | 9901 | -€60,905 | -€76,328 | -€15,423 | -25.3% |
| Financial income | 75/76B | €33,045 | - | -€33,045 | |
| Recurring financial income | 75 | €248 | - | -€248 | |
| Non-recurring financial income | 76B | €32,797 | - | -€32,797 | |
| Financial charges | 65/66B | €8,130 | €8,349 | +€219 | +2.7% |
| Recurring financial charges | 65 | €7,825 | €8,349 | +€524 | +6.7% |
| Non-recurring financial charges | 66B | €305 | - | -€305 | |
| Profit (loss) for the period before taxes | 9903 | -€35,990 | -€84,677 | -€48,687 | -135% |
| Income taxes | 67/77 | €768 | - | -€768 | |
| Profit (loss) for the period | 9904 | -€36,758 | -€84,677 | -€47,919 | -130% |
| Profit (loss) for the period to be appropriated | 9905 | -€36,758 | -€84,677 | -€47,919 | -130% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.