JARDIFOR: what changed
JARDIFOR
Largest movements
- Receivables within one year +€9,009
up €9,009 (+21.4%), from €42,079 to €51,088
of which Trade receivables: +€14,219
- Cash +€3,098
up €3,098 (+41.0%), from €7,552 to €10,650
mainly Net result for the year (+€5,831) and Depreciation (+€3,697)
- Tangible fixed assets -€1,322
down €1,322 (-22.7%), from €5,830 to €4,509
of which Furniture and vehicles: -€3,500
- Profit (loss) carried forward +€5,831
up €5,831 (+55.3%), from €10,544 to €16,374
- Tax, wage and social debts +€3,634
up €3,634 (+31.4%), from €11,555 to €15,188
- Trade debts +€1,204
up €1,204 (+92.6%), from €1,300 to €2,504
- Gross operating margin -€1,526
down €1,526 (-8.6%), from €17,702 to €16,176
- Taxes -€1,113
down €1,113 (-15.3%), from €7,289 to €6,177
- Staff costs -€435
down €435 (-100%), from €435 to €0
- Other operating charges +€425
new in 2025: €425
- Depreciation +€197
up €197 (+5.6%), from €3,500 to €3,697
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €55,984 | €66,652 | +€10,668 | +19.1% |
| Fixed assets | 21/28 | €5,830 | €4,509 | -€1,322 | -22.7% |
| Tangible fixed assets | 22/27 | €5,830 | €4,509 | -€1,322 | -22.7% |
| Plant, machinery and equipment | 23 | - | €2,178 | +€2,178 | |
| Furniture and vehicles | 24 | €5,830 | €2,330 | -€3,500 | -60.0% |
| Current assets | 29/58 | €50,154 | €62,143 | +€11,989 | +23.9% |
| Amounts receivable within one year | 40/41 | €42,079 | €51,088 | +€9,009 | +21.4% |
| Trade receivables | 40 | €29,852 | €44,071 | +€14,219 | +47.6% |
| Other amounts receivable | 41 | €12,227 | €7,017 | -€5,210 | -42.6% |
| Cash at bank and in hand | 54/58 | €7,552 | €10,650 | +€3,098 | +41.0% |
| Deferred charges and accrued income | 490/1 | €523 | €406 | -€118 | -22.5% |
| Total equity and liabilities | 10/49 | €55,984 | €66,652 | +€10,668 | +19.1% |
| Equity | 10/15 | €43,130 | €48,960 | +€5,831 | +13.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €26,386 | €26,386 | = | 0.0% |
| Non-distributable reserves | 130/1 | €303 | €303 | = | 0.0% |
| Reserves not available under the articles | 1311 | €303 | €303 | = | 0.0% |
| Distributable reserves | 133 | €26,083 | €26,083 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,544 | €16,374 | +€5,831 | +55.3% |
| Amounts payable | 17/49 | €12,855 | €17,692 | +€4,837 | +37.6% |
| Amounts payable within one year | 42/48 | €12,855 | €17,692 | +€4,837 | +37.6% |
| Trade debts | 44 | €1,300 | €2,504 | +€1,204 | +92.6% |
| Suppliers | 440/4 | €1,300 | €2,504 | +€1,204 | +92.6% |
| Taxes, remuneration and social security | 45 | €11,555 | €15,188 | +€3,634 | +31.4% |
| Taxes | 450/3 | €11,555 | €15,188 | +€3,634 | +31.4% |
| Remuneration, social security and pensions | 62 | €435 | €0 | -€435 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,500 | €3,697 | +€197 | +5.6% |
| Other operating charges | 640/8 | - | €425 | +€425 | |
| Gross operating margin | 9900 | €17,702 | €16,176 | -€1,526 | -8.6% |
| Operating profit (loss) | 9901 | €13,767 | €12,054 | -€1,713 | -12.4% |
| Financial income | 75/76B | €524 | €406 | -€118 | -22.6% |
| Recurring financial income | 75 | €524 | €406 | -€118 | -22.6% |
| Financial charges | 65/66B | €557 | €453 | -€105 | -18.8% |
| Recurring financial charges | 65 | €557 | €453 | -€105 | -18.8% |
| Profit (loss) for the period before taxes | 9903 | €13,734 | €12,007 | -€1,727 | -12.6% |
| Income taxes | 67/77 | €7,289 | €6,177 | -€1,113 | -15.3% |
| Profit (loss) for the period | 9904 | €6,445 | €5,831 | -€614 | -9.5% |
| Profit (loss) for the period to be appropriated | 9905 | €6,445 | €5,831 | -€614 | -9.5% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.