JARDIFLORE: 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.
JARDIFLORE
Largest movements
- Tangible fixed assets +€94,878
up €94,878 (+694.0%), from €13,672 to €108,550
of which Leasing and similar rights: +€95,422
- Cash -€79,018
down €79,018 (-47.9%), from €165,030 to €86,011
mainly Investment in fixed assets (net) (-€112,536) and Other debts (-€73,929)
- Receivables within one year +€59,385
up €59,385 (+50.2%), from €118,360 to €177,745
of which Trade receivables: +€104,386
- Stocks and contracts +€9,469
up €9,469 (+18.7%), from €50,504 to €59,973
- Other debts -€73,929
down €73,929 (-82.1%), from €90,003 to €16,073
- Debts after one year +€70,586
up €70,586 (+1882.2%), from €3,750 to €74,336
- Profit (loss) carried forward +€31,901
up €31,901 (+115.0%), from €27,743 to €59,644
- Trade debts +€21,417
up €21,417 (+63.8%), from €33,549 to €54,967
- Current portion of long-term debt +€20,640
up €20,640 (+670.1%), from €3,080 to €23,720
- Staff costs +€92,798
up €92,798 (+41.1%), from €225,610 to €318,408
- Gross operating margin +€61,633
up €61,633 (+19.8%), from €311,427 to €373,060
- Depreciation +€11,836
up €11,836 (+203.3%), from €5,821 to €17,657
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 | €359,154 | €440,159 | +€81,006 | +22.6% |
| Fixed assets | 21/28 | €13,672 | €108,550 | +€94,878 | +694.0% |
| Tangible fixed assets | 22/27 | €13,672 | €108,550 | +€94,878 | +694.0% |
| Plant, machinery and equipment | 23 | €13,160 | €10,809 | -€2,351 | -17.9% |
| Furniture and vehicles | 24 | €512 | €2,319 | +€1,808 | +353.1% |
| Leasing and similar rights | 25 | - | €95,422 | +€95,422 | |
| Current assets | 29/58 | €345,482 | €331,609 | -€13,872 | -4.0% |
| Stocks and contracts in progress | 3 | €50,504 | €59,973 | +€9,469 | +18.7% |
| Stocks | 30/36 | €50,504 | €59,973 | +€9,469 | +18.7% |
| Amounts receivable within one year | 40/41 | €118,360 | €177,745 | +€59,385 | +50.2% |
| Trade receivables | 40 | €66,798 | €171,185 | +€104,386 | +156.3% |
| Other amounts receivable | 41 | €51,561 | €6,560 | -€45,001 | -87.3% |
| Cash at bank and in hand | 54/58 | €165,030 | €86,011 | -€79,018 | -47.9% |
| Deferred charges and accrued income | 490/1 | €11,588 | €7,879 | -€3,709 | -32.0% |
| Total equity and liabilities | 10/49 | €359,154 | €440,159 | +€81,006 | +22.6% |
| Equity | 10/15 | €180,681 | €212,581 | +€31,901 | +17.7% |
| Contributions | 10/11 | €118,592 | €118,592 | = | 0.0% |
| Reserves | 13 | €34,346 | €34,346 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €32,487 | €32,487 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,743 | €59,644 | +€31,901 | +115.0% |
| Amounts payable | 17/49 | €178,473 | €227,578 | +€49,105 | +27.5% |
| Amounts payable after more than one year | 17 | €3,750 | €74,336 | +€70,586 | +1882.2% |
| Financial debts | 170/4 | €3,750 | €74,336 | +€70,586 | +1882.2% |
| Amounts payable within one year | 42/48 | €172,389 | €146,867 | -€25,523 | -14.8% |
| Current portion of amounts payable after more than one year | 42 | €3,080 | €23,720 | +€20,640 | +670.1% |
| Trade debts | 44 | €33,549 | €54,967 | +€21,417 | +63.8% |
| Suppliers | 440/4 | €33,549 | €54,967 | +€21,417 | +63.8% |
| Taxes, remuneration and social security | 45 | €45,757 | €52,107 | +€6,349 | +13.9% |
| Taxes | 450/3 | €12,996 | €6,533 | -€6,464 | -49.7% |
| Remuneration and social security | 454/9 | €32,761 | €45,574 | +€12,813 | +39.1% |
| Other amounts payable | 47/48 | €90,003 | €16,073 | -€73,929 | -82.1% |
| Accrued charges and deferred income | 492/3 | €2,333 | €6,375 | +€4,042 | +173.2% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €225,610 | €318,408 | +€92,798 | +41.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,821 | €17,657 | +€11,836 | +203.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €595 | €863 | +€268 | +45.1% |
| Gross operating margin | 9900 | €311,427 | €373,060 | +€61,633 | +19.8% |
| Operating profit (loss) | 9901 | €79,401 | €36,132 | -€43,269 | -54.5% |
| Financial income | 75/76B | €1 | €2 | +€1 | +181.0% |
| Recurring financial income | 75 | €1 | €2 | +€1 | +181.0% |
| Financial charges | 65/66B | €1,634 | €4,234 | +€2,600 | +159.1% |
| Recurring financial charges | 65 | €1,634 | €4,234 | +€2,600 | +159.1% |
| Profit (loss) for the period before taxes | 9903 | €77,768 | €31,901 | -€45,867 | -59.0% |
| Profit (loss) for the period | 9904 | €77,768 | €31,901 | -€45,867 | -59.0% |
| Profit (loss) for the period to be appropriated | 9905 | €77,768 | €31,901 | -€45,867 | -59.0% |
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 28 September 2026 via checked.be.