JARDICOACH: 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.
JARDICOACH
Largest movements
- Cash -€2,557
down €2,557 (-51.3%), from €4,981 to €2,424
mainly Net result for the year (-€2,602) and Receivables within one year (-€295)
- Receivables within one year +€295
up €295 (+28.8%), from €1,023 to €1,318
of which Trade receivables: +€446
- Deferred charges and accrued income +€260
new in 2025: €260
- Profit (loss) carried forward -€2,602
down €2,602 (-35.4%), from -€7,342 to -€9,945
- Trade debts +€378
up €378 (+260%), from €145 to €523
- Advances received +€223
new in 2025: €223
- Gross operating margin +€127
up €127 (+6.2%), from -€2,044 to -€1,917
- Financial charges +€47
up €47 (+30.9%), from €153 to €201
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 | €6,004 | €4,003 | -€2,001 | -33.3% |
| Current assets | 29/58 | €6,004 | €4,003 | -€2,001 | -33.3% |
| Amounts receivable within one year | 40/41 | €1,023 | €1,318 | +€295 | +28.8% |
| Trade receivables | 40 | €844 | €1,290 | +€446 | +52.9% |
| Other amounts receivable | 41 | €180 | €29 | -€151 | -84.1% |
| Cash at bank and in hand | 54/58 | €4,981 | €2,424 | -€2,557 | -51.3% |
| Deferred charges and accrued income | 490/1 | - | €260 | +€260 | |
| Total equity and liabilities | 10/49 | €6,004 | €4,003 | -€2,001 | -33.3% |
| Equity | 10/15 | -€1,142 | -€3,745 | -€2,602 | -228% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,342 | -€9,945 | -€2,602 | -35.4% |
| Amounts payable | 17/49 | €7,146 | €7,747 | +€601 | +8.4% |
| Amounts payable within one year | 42/48 | €7,146 | €7,747 | +€601 | +8.4% |
| Trade debts | 44 | €145 | €523 | +€378 | +260% |
| Suppliers | 440/4 | €145 | €523 | +€378 | +260% |
| Advances received on contracts in progress | 46 | - | €223 | +€223 | |
| Other amounts payable | 47/48 | €7,001 | €7,001 | = | 0.0% |
| Other operating charges | 640/8 | €472 | €485 | +€12 | +2.6% |
| Gross operating margin | 9900 | -€2,044 | -€1,917 | +€127 | +6.2% |
| Operating profit (loss) | 9901 | -€2,517 | -€2,402 | +€115 | +4.6% |
| Financial charges | 65/66B | €153 | €201 | +€47 | +30.9% |
| Recurring financial charges | 65 | €153 | €201 | +€47 | +30.9% |
| Profit (loss) for the period before taxes | 9903 | -€2,670 | -€2,602 | +€67 | +2.5% |
| Profit (loss) for the period | 9904 | -€2,670 | -€2,602 | +€67 | +2.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,670 | -€2,602 | +€67 | +2.5% |
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 18 October 2026 via checked.be.