JARDIFLOR: 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.
JARDIFLOR
Largest movements
- Cash -€21,161
down €21,161 (-44.6%), from €47,498 to €26,336
mainly Net result for the year (-€22,588) and Other debts (-€7,770)
- Receivables within one year +€5,543
up €5,543 (+6.6%), from €84,555 to €90,098
of which Other amounts receivable: +€15,763
- Tangible fixed assets -€3,463
down €3,463 (-45.8%), from €7,561 to €4,098
of which Furniture and vehicles: -€2,816
- Profit (loss) carried forward -€22,386
down €22,386 (-128.4%), from -€17,436 to -€39,822
- Trade debts +€11,582
up €11,582 (+1332.6%), from €869 to €12,451
- Other debts -€7,770
down €7,770 (-19.8%), from €39,325 to €31,555
- Gross operating margin -€12,827
down €12,827, from €11,438 to -€1,390
- Staff costs +€10,358
up €10,358 (+102.9%), from €10,063 to €20,421
- Financial income +€4,534
up €4,534 (+509460.7%), from €1 to €4,535
- Other operating charges -€2,821
down €2,821 (-69.1%), from €4,081 to €1,260
- Depreciation -€482
down €482 (-12.2%), from €3,946 to €3,463
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 | €141,105 | €122,023 | -€19,082 | -13.5% |
| Fixed assets | 21/28 | €9,052 | €5,588 | -€3,463 | -38.3% |
| Tangible fixed assets | 22/27 | €7,561 | €4,098 | -€3,463 | -45.8% |
| Plant, machinery and equipment | 23 | €4,011 | €3,364 | -€647 | -16.1% |
| Furniture and vehicles | 24 | €3,550 | €734 | -€2,816 | -79.3% |
| Financial fixed assets | 28 | €1,490 | €1,490 | = | 0.0% |
| Current assets | 29/58 | €132,053 | €116,434 | -€15,619 | -11.8% |
| Amounts receivable within one year | 40/41 | €84,555 | €90,098 | +€5,543 | +6.6% |
| Trade receivables | 40 | €12,852 | €2,631 | -€10,220 | -79.5% |
| Other amounts receivable | 41 | €71,704 | €87,467 | +€15,763 | +22.0% |
| Cash at bank and in hand | 54/58 | €47,498 | €26,336 | -€21,161 | -44.6% |
| Total equity and liabilities | 10/49 | €141,105 | €122,023 | -€19,082 | -13.5% |
| Equity | 10/15 | €98,546 | €76,160 | -€22,386 | -22.7% |
| Contributions | 10/11 | €32,000 | €32,000 | = | 0.0% |
| Reserves | 13 | €83,982 | €83,982 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,200 | €3,200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,200 | €3,200 | = | 0.0% |
| Distributable reserves | 133 | €80,782 | €80,782 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,436 | -€39,822 | -€22,386 | -128.4% |
| Amounts payable | 17/49 | €42,559 | €45,863 | +€3,304 | +7.8% |
| Amounts payable within one year | 42/48 | €41,559 | €44,863 | +€3,304 | +7.9% |
| Trade debts | 44 | €869 | €12,451 | +€11,582 | +1332.6% |
| Suppliers | 440/4 | €869 | €12,451 | +€11,582 | +1332.6% |
| Taxes, remuneration and social security | 45 | €1,365 | €856 | -€509 | -37.3% |
| Taxes | 450/3 | €1,365 | €856 | -€509 | -37.3% |
| Other amounts payable | 47/48 | €39,325 | €31,555 | -€7,770 | -19.8% |
| Accrued charges and deferred income | 492/3 | €1,000 | €1,000 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €10,063 | €20,421 | +€10,358 | +102.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,946 | €3,463 | -€482 | -12.2% |
| Other operating charges | 640/8 | €4,081 | €1,260 | -€2,821 | -69.1% |
| Gross operating margin | 9900 | €11,438 | -€1,390 | -€12,827 | |
| Operating profit (loss) | 9901 | -€6,652 | -€26,534 | -€19,882 | -298.9% |
| Financial income | 75/76B | €1 | €4,535 | +€4,534 | +509460.7% |
| Recurring financial income | 75 | €1 | €4,535 | +€4,534 | +509460.7% |
| Financial charges | 65/66B | €267 | €589 | +€322 | +120.7% |
| Recurring financial charges | 65 | €267 | €589 | +€322 | +120.7% |
| Profit (loss) for the period before taxes | 9903 | -€6,918 | -€22,588 | -€15,670 | -226.5% |
| Income taxes | 67/77 | €202 | - | -€202 | |
| Profit (loss) for the period | 9904 | -€7,119 | -€22,588 | -€15,468 | -217.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,119 | -€22,588 | -€15,468 | -217.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.