JARDIGREEN: 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.
JARDIGREEN
Largest movements
- Tangible fixed assets -€11,189
down €11,189 (-28.8%), from €38,826 to €27,638
of which Furniture and vehicles: -€6,939
- Receivables within one year -€7,690
down €7,690 (-42.2%), from €18,223 to €10,534
of which Trade receivables: -€5,275
- Cash +€1,594
up €1,594 (+1.8%), from €86,253 to €87,848
mainly Net result for the year (+€22,348) and Depreciation (+€15,230)
- Profit (loss) carried forward -€27,652
down €27,652 (-60.4%), from €45,781 to €18,129
- Accrued charges and deferred income +€14,846
new in 2025: €14,846
- Tax, wage and social debts +€11,151
up €11,151 (+98.5%), from €11,319 to €22,470
of which Taxes: +€9,450
- Trade debts -€9,248
down €9,248 (-85.6%), from €10,799 to €1,550
- Debts after one year -€7,748
down €7,748 (-85.6%), from €9,049 to €1,300
- Gross operating margin +€22,573
up €22,573 (+60.1%), from €37,554 to €60,128
- Staff costs +€9,625
up €9,625 (+310.7%), from €3,098 to €12,723
- Taxes +€4,142
up €4,142 (+101.4%), from €4,085 to €8,227
- Depreciation -€1,404
down €1,404 (-8.4%), from €16,634 to €15,230
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 | €148,088 | €130,645 | -€17,442 | -11.8% |
| Fixed assets | 21/28 | €39,426 | €28,238 | -€11,189 | -28.4% |
| Tangible fixed assets | 22/27 | €38,826 | €27,638 | -€11,189 | -28.8% |
| Plant, machinery and equipment | 23 | €14,335 | €10,086 | -€4,249 | -29.6% |
| Furniture and vehicles | 24 | €24,491 | €17,552 | -€6,939 | -28.3% |
| Financial fixed assets | 28 | €600 | €600 | = | 0.0% |
| Current assets | 29/58 | €108,661 | €102,408 | -€6,254 | -5.8% |
| Stocks and contracts in progress | 3 | €2,063 | €1,851 | -€212 | -10.3% |
| Stocks | 30/36 | €2,063 | €1,851 | -€212 | -10.3% |
| Amounts receivable within one year | 40/41 | €18,223 | €10,534 | -€7,690 | -42.2% |
| Trade receivables | 40 | €15,808 | €10,534 | -€5,275 | -33.4% |
| Other amounts receivable | 41 | €2,415 | - | -€2,415 | |
| Cash at bank and in hand | 54/58 | €86,253 | €87,848 | +€1,594 | +1.8% |
| Deferred charges and accrued income | 490/1 | €2,122 | €2,175 | +€54 | +2.5% |
| Total equity and liabilities | 10/49 | €148,088 | €130,645 | -€17,442 | -11.8% |
| Equity | 10/15 | €66,241 | €38,589 | -€27,652 | -41.7% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | €45,781 | €18,129 | -€27,652 | -60.4% |
| Amounts payable | 17/49 | €81,846 | €92,056 | +€10,210 | +12.5% |
| Amounts payable after more than one year | 17 | €9,049 | €1,300 | -€7,748 | -85.6% |
| Financial debts | 170/4 | €9,049 | €1,300 | -€7,748 | -85.6% |
| Amounts payable within one year | 42/48 | €72,798 | €75,910 | +€3,112 | +4.3% |
| Current portion of amounts payable after more than one year | 42 | €7,656 | €7,748 | +€92 | +1.2% |
| Trade debts | 44 | €10,799 | €1,550 | -€9,248 | -85.6% |
| Suppliers | 440/4 | €10,799 | €1,550 | -€9,248 | -85.6% |
| Advances received on contracts in progress | 46 | €350 | - | -€350 | |
| Taxes, remuneration and social security | 45 | €11,319 | €22,470 | +€11,151 | +98.5% |
| Taxes | 450/3 | €11,035 | €20,485 | +€9,450 | +85.6% |
| Remuneration and social security | 454/9 | €283 | €1,985 | +€1,701 | +600.4% |
| Other amounts payable | 47/48 | €42,675 | €44,142 | +€1,468 | +3.4% |
| Accrued charges and deferred income | 492/3 | - | €14,846 | +€14,846 | |
| Remuneration, social security and pensions | 62 | €3,098 | €12,723 | +€9,625 | +310.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,634 | €15,230 | -€1,404 | -8.4% |
| Other operating charges | 640/8 | €905 | €908 | +€4 | +0.4% |
| Gross operating margin | 9900 | €37,554 | €60,128 | +€22,573 | +60.1% |
| Operating profit (loss) | 9901 | €16,918 | €31,266 | +€14,348 | +84.8% |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €940 | €691 | -€249 | -26.5% |
| Recurring financial charges | 65 | €940 | €691 | -€249 | -26.5% |
| Profit (loss) for the period before taxes | 9903 | €15,980 | €30,575 | +€14,595 | +91.3% |
| Income taxes | 67/77 | €4,085 | €8,227 | +€4,142 | +101.4% |
| Profit (loss) for the period | 9904 | €11,895 | €22,348 | +€10,453 | +87.9% |
| Profit (loss) for the period to be appropriated | 9905 | €11,895 | €22,348 | +€10,453 | +87.9% |
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 9 October 2026 via checked.be.