Jardideco: what changed
Two fiscal 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.
Jardideco
Largest movements
- Cash +€31,095
up €31,095 (+75.1%), from €41,397 to €72,492
mainly Depreciation (+€23,816) and Tax, wage and social debts (+€19,786)
- Tangible fixed assets -€18,294
down €18,294 (-30.9%), from €59,184 to €40,890
of which Plant, machinery and equipment: -€14,757
- Receivables within one year +€6,808
up €6,808 (+18.4%), from €36,989 to €43,798
of which Trade receivables: +€5,512
- Tax, wage and social debts +€19,786
up €19,786 (+98.4%), from €20,099 to €39,885
of which Remuneration and social security: +€10,652
- Debts after one year -€8,458
down €8,458 (-31.0%), from €27,245 to €18,787
- Trade debts +€6,060
up €6,060 (+77.0%), from €7,868 to €13,928
- Reserves +€4,384
up €4,384 (+31.7%), from €13,842 to €18,226
- Gross operating margin +€73,356
up €73,356 (+37.2%), from €197,413 to €270,768
- Staff costs +€57,835
up €57,835 (+33.5%), from €172,554 to €230,389
- Depreciation +€6,830
up €6,830 (+40.2%), from €16,986 to €23,816
- Other operating charges +€3,671
up €3,671 (+109.3%), from €3,358 to €7,029
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.
Cash bridge derived
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 | €142,268 | €163,096 | +€20,828 | +14.6% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €59,184 | €40,890 | -€18,294 | -30.9% |
| Tangible fixed assets | 22/27 | €59,184 | €40,890 | -€18,294 | -30.9% |
| Plant, machinery and equipment | 23 | €51,013 | €36,256 | -€14,757 | -28.9% |
| Furniture and vehicles | 24 | €8,171 | €4,634 | -€3,537 | -43.3% |
| Current assets | 29/58 | €83,084 | €122,205 | +€39,122 | +47.1% |
| Amounts receivable within one year | 40/41 | €36,989 | €43,798 | +€6,808 | +18.4% |
| Trade receivables | 40 | €32,673 | €38,185 | +€5,512 | +16.9% |
| Other amounts receivable | 41 | €4,316 | €5,613 | +€1,296 | +30.0% |
| Cash at bank and in hand | 54/58 | €41,397 | €72,492 | +€31,095 | +75.1% |
| Deferred charges and accrued income | 490/1 | €4,697 | €5,915 | +€1,218 | +25.9% |
| Total equity and liabilities | 10/49 | €142,268 | €163,096 | +€20,828 | +14.6% |
| Equity | 10/15 | €18,842 | €23,226 | +€4,384 | +23.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €13,842 | €18,226 | +€4,384 | +31.7% |
| Distributable reserves | 133 | €13,842 | €18,226 | +€4,384 | +31.7% |
| Amounts payable | 17/49 | €123,427 | €139,870 | +€16,443 | +13.3% |
| Amounts payable after more than one year | 17 | €27,245 | €18,787 | -€8,458 | -31.0% |
| Financial debts | 170/4 | €27,245 | €18,787 | -€8,458 | -31.0% |
| Amounts payable within one year | 42/48 | €96,181 | €121,083 | +€24,901 | +25.9% |
| Current portion of amounts payable after more than one year | 42 | €8,218 | €8,458 | +€240 | +2.9% |
| Trade debts | 44 | €7,868 | €13,928 | +€6,060 | +77.0% |
| Suppliers | 440/4 | €7,868 | €13,928 | +€6,060 | +77.0% |
| Taxes, remuneration and social security | 45 | €20,099 | €39,885 | +€19,786 | +98.4% |
| Taxes | 450/3 | €2,669 | €11,803 | +€9,133 | +342.2% |
| Remuneration and social security | 454/9 | €17,430 | €28,082 | +€10,652 | +61.1% |
| Other amounts payable | 47/48 | €59,996 | €58,812 | -€1,184 | -2.0% |
| Non-recurring operating income | 76A | - | €23,917 | +€23,917 | |
| Remuneration, social security and pensions | 62 | €172,554 | €230,389 | +€57,835 | +33.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,986 | €23,816 | +€6,830 | +40.2% |
| Other operating charges | 640/8 | €3,358 | €7,029 | +€3,671 | +109.3% |
| Non-recurring operating charges | 66A | - | €94 | +€94 | |
| Gross operating margin | 9900 | €197,413 | €270,768 | +€73,356 | +37.2% |
| Operating profit (loss) | 9901 | €4,514 | €9,440 | +€4,926 | +109.1% |
| Financial income | 75/76B | €2 | €34 | +€32 | +1585.6% |
| Recurring financial income | 75 | €2 | €34 | +€32 | +1585.6% |
| Financial charges | 65/66B | €1,047 | €2,702 | +€1,655 | +158.1% |
| Recurring financial charges | 65 | €1,047 | €2,702 | +€1,655 | +158.1% |
| Profit (loss) for the period before taxes | 9903 | €3,469 | €6,772 | +€3,302 | +95.2% |
| Income taxes | 67/77 | €2,209 | €2,387 | +€178 | +8.1% |
| Profit (loss) for the period | 9904 | €1,260 | €4,384 | +€3,124 | +247.9% |
| Profit (loss) for the period to be appropriated | 9905 | €1,260 | €4,384 | +€3,124 | +247.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.