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
- Tangible fixed assets +€155,248
up €155,248 (+113%), from €136,806 to €292,054
of which Land and buildings: +€147,373
- Cash -€126,904
down €126,904 (-92.4%), from €137,401 to €10,497
mainly Investment in fixed assets (net) (-€185,279) and Receivables within one year (-€15,918)
- Receivables within one year +€15,918
up €15,918 (+250%), from €6,376 to €22,294
of which Trade receivables: +€15,845
- Other debts +€53,331
up €53,331 (+894%), from €5,967 to €59,297
- Profit (loss) carried forward -€4,628
down €4,628 (-2.5%), from €183,015 to €178,386
- Other operating charges +€20,553
up €20,553 (+268%), from €7,657 to €28,211
- Gross operating margin +€13,001
up €13,001 (+30.7%), from €42,365 to €55,366
- Depreciation +€6,809
up €6,809 (+29.3%), from €23,223 to €30,031
- Taxes -€2,473
down €2,473 (-93.3%), from €2,652 to €179
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 | €283,180 | €327,388 | +€44,208 | +15.6% |
| Fixed assets | 21/28 | €137,720 | €292,968 | +€155,248 | +113% |
| Tangible fixed assets | 22/27 | €136,806 | €292,054 | +€155,248 | +113% |
| Land and buildings | 22 | €104,732 | €252,105 | +€147,373 | +141% |
| Plant, machinery and equipment | 23 | €28,221 | €35,950 | +€7,729 | +27.4% |
| Furniture and vehicles | 24 | €3,853 | €3,999 | +€146 | +3.8% |
| Financial fixed assets | 28 | €914 | €914 | = | 0.0% |
| Current assets | 29/58 | €145,460 | €34,420 | -€111,041 | -76.3% |
| Amounts receivable within one year | 40/41 | €6,376 | €22,294 | +€15,918 | +250% |
| Trade receivables | 40 | €6,318 | €22,163 | +€15,845 | +251% |
| Other amounts receivable | 41 | €58 | €131 | +€73 | +127% |
| Current investments | 50/53 | €149 | €149 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €137,401 | €10,497 | -€126,904 | -92.4% |
| Deferred charges and accrued income | 490/1 | €1,535 | €1,480 | -€55 | -3.6% |
| Total equity and liabilities | 10/49 | €283,180 | €327,388 | +€44,208 | +15.6% |
| Equity | 10/15 | €271,852 | €267,224 | -€4,628 | -1.7% |
| Contributions | 10/11 | €17,017 | €17,017 | = | 0.0% |
| Reserves | 13 | €71,820 | €71,820 | = | 0.0% |
| Distributable reserves | 133 | €71,820 | €71,820 | = | 0.0% |
| Profit (loss) carried forward | 14 | €183,015 | €178,386 | -€4,628 | -2.5% |
| Amounts payable | 17/49 | €11,328 | €60,165 | +€48,836 | +431% |
| Amounts payable within one year | 42/48 | €11,328 | €60,165 | +€48,836 | +431% |
| Trade debts | 44 | €2,710 | €689 | -€2,021 | -74.6% |
| Suppliers | 440/4 | €2,710 | €689 | -€2,021 | -74.6% |
| Taxes, remuneration and social security | 45 | €2,652 | €179 | -€2,473 | -93.3% |
| Taxes | 450/3 | €2,652 | €179 | -€2,473 | -93.3% |
| Other amounts payable | 47/48 | €5,967 | €59,297 | +€53,331 | +894% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,223 | €30,031 | +€6,809 | +29.3% |
| Other operating charges | 640/8 | €7,657 | €28,211 | +€20,553 | +268% |
| Gross operating margin | 9900 | €42,365 | €55,366 | +€13,001 | +30.7% |
| Operating profit (loss) | 9901 | €11,485 | -€2,876 | -€14,361 | |
| Financial charges | 65/66B | €1,031 | €1,574 | +€544 | +52.7% |
| Recurring financial charges | 65 | €1,031 | €1,574 | +€544 | +52.7% |
| Profit (loss) for the period before taxes | 9903 | €10,455 | -€4,450 | -€14,904 | |
| Income taxes | 67/77 | €2,652 | €179 | -€2,473 | -93.3% |
| Profit (loss) for the period | 9904 | €7,803 | -€4,628 | -€12,431 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,803 | -€4,628 | -€12,431 |
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 24 October 2026 via checked.be.