JARDIDEES: 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.
JARDIDEES
Largest movements
- Cash +€4,694
up €4,694 (+18.5%), from €25,319 to €30,013
mainly Receivables within one year (+€4,573) and Net result for the year (+€406)
- Receivables within one year -€4,573
down €4,573 (-59.8%), from €7,652 to €3,079
of which Trade receivables: -€4,127
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin -€326
down €326 (-158.6%), from -€206 to -€532
- Taxes -€67
down €67 (-19.6%), from €340 to €274
- Depreciation +€47
up €47 (+35.0%), from €133 to €180
- Financial charges +€14
up €14 (+12.1%), from €117 to €131
- Other operating charges +€14
up €14 (+2.5%), from €564 to €578
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 | €94,509 | €95,208 | +€699 | +0.7% |
| Fixed assets | 21/28 | €30 | €396 | +€366 | +1214.9% |
| Tangible fixed assets | 22/27 | €30 | €396 | +€366 | +1214.9% |
| Plant, machinery and equipment | 23 | €30 | €396 | +€366 | +1214.9% |
| Current assets | 29/58 | €94,479 | €94,812 | +€333 | +0.4% |
| Amounts receivable within one year | 40/41 | €7,652 | €3,079 | -€4,573 | -59.8% |
| Trade receivables | 40 | €6,523 | €2,397 | -€4,127 | -63.3% |
| Other amounts receivable | 41 | €1,128 | €682 | -€446 | -39.5% |
| Current investments | 50/53 | €60,000 | €60,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €25,319 | €30,013 | +€4,694 | +18.5% |
| Deferred charges and accrued income | 490/1 | €1,508 | €1,720 | +€211 | +14.0% |
| Total equity and liabilities | 10/49 | €94,509 | €95,208 | +€699 | +0.7% |
| Equity | 10/15 | €70,904 | €71,310 | +€406 | +0.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €50,444 | €50,850 | +€406 | +0.8% |
| Amounts payable | 17/49 | €23,605 | €23,898 | +€293 | +1.2% |
| Amounts payable within one year | 42/48 | €23,605 | €23,898 | +€293 | +1.2% |
| Trade debts | 44 | €216 | €330 | +€114 | +52.8% |
| Suppliers | 440/4 | €216 | €330 | +€114 | +52.8% |
| Taxes, remuneration and social security | 45 | €130 | - | -€130 | |
| Taxes | 450/3 | €130 | - | -€130 | |
| Other amounts payable | 47/48 | €23,259 | €23,568 | +€309 | +1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €133 | €180 | +€47 | +35.0% |
| Other operating charges | 640/8 | €564 | €578 | +€14 | +2.5% |
| Gross operating margin | 9900 | -€206 | -€532 | -€326 | -158.6% |
| Operating profit (loss) | 9901 | -€903 | -€1,289 | -€387 | -42.8% |
| Financial income | 75/76B | €2,100 | €2,100 | +€0 | 0.0% |
| Recurring financial income | 75 | €2,100 | €2,100 | +€0 | 0.0% |
| Financial charges | 65/66B | €117 | €131 | +€14 | +12.1% |
| Recurring financial charges | 65 | €117 | €131 | +€14 | +12.1% |
| Profit (loss) for the period before taxes | 9903 | €1,080 | €680 | -€401 | -37.1% |
| Income taxes | 67/77 | €340 | €274 | -€67 | -19.6% |
| Profit (loss) for the period | 9904 | €740 | €406 | -€334 | -45.1% |
| Profit (loss) for the period to be appropriated | 9905 | €740 | €406 | -€334 | -45.1% |
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 10 October 2026 via checked.be.