JARDILAK: 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.
JARDILAK
Largest movements
- Tangible fixed assets -€16,457
down €16,457 (-18.4%), from €89,654 to €73,197
- Cash -€12,690
no longer reported in 2025 (was €12,690)
mainly Net result for the year (-€43,392) and Debts after one year (-€11,317)
- Stocks and contracts -€3,813
down €3,813 (-15.5%), from €24,553 to €20,740
- Profit (loss) carried forward -€43,392
down €43,392, from €62 to -€43,330
- Debts after one year -€11,317
down €11,317 (-16.2%), from €70,021 to €58,704
- Other debts +€11,184
new in 2025: €11,184
- Short-term financial debts +€7,690
new in 2025: €7,690
- Tax, wage and social debts +€2,978
up €2,978 (+23.2%), from €12,819 to €15,796
of which Remuneration and social security: +€3,786
- Gross operating margin -€43,474
down €43,474 (-52.5%), from €82,804 to €39,331
- Staff costs +€8,774
up €8,774 (+17.6%), from €49,780 to €58,555
- Taxes -€2,316
down €2,316, from €2,086 to -€229
- Depreciation -€1,082
down €1,082 (-5.5%), from €19,505 to €18,422
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.
Derived cash bridge
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 | €140,724 | €106,583 | -€34,141 | -24.3% |
| Fixed assets | 21/28 | €89,704 | €73,247 | -€16,457 | -18.3% |
| Tangible fixed assets | 22/27 | €89,654 | €73,197 | -€16,457 | -18.4% |
| Land and buildings | 22 | €53,774 | €48,461 | -€5,313 | -9.9% |
| Plant, machinery and equipment | 23 | €10,280 | €7,009 | -€3,271 | -31.8% |
| Furniture and vehicles | 24 | €14,035 | €11,089 | -€2,946 | -21.0% |
| Other tangible fixed assets | 26 | €11,566 | €6,638 | -€4,928 | -42.6% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €51,019 | €33,336 | -€17,684 | -34.7% |
| Stocks and contracts in progress | 3 | €24,553 | €20,740 | -€3,813 | -15.5% |
| Stocks | 30/36 | €24,553 | €20,740 | -€3,813 | -15.5% |
| Amounts receivable within one year | 40/41 | €9,507 | €8,197 | -€1,310 | -13.8% |
| Trade receivables | 40 | €8,889 | €8,197 | -€692 | -7.8% |
| Other amounts receivable | 41 | €617 | - | -€617 | |
| Cash at bank and in hand | 54/58 | €12,690 | - | -€12,690 | |
| Deferred charges and accrued income | 490/1 | €4,269 | €4,398 | +€129 | +3.0% |
| Total equity and liabilities | 10/49 | €140,724 | €106,583 | -€34,141 | -24.3% |
| Equity | 10/15 | €31,999 | -€12,137 | -€44,136 | |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €12,840 | €12,840 | = | 0.0% |
| Distributable reserves | 133 | €12,840 | €12,840 | = | 0.0% |
| Profit (loss) carried forward | 14 | €62 | -€43,330 | -€43,392 | |
| Investment grants | 15 | €6,697 | €5,953 | -€744 | -11.1% |
| Amounts payable | 17/49 | €108,725 | €118,720 | +€9,995 | +9.2% |
| Amounts payable after more than one year | 17 | €70,021 | €58,704 | -€11,317 | -16.2% |
| Financial debts | 170/4 | €70,021 | €58,704 | -€11,317 | -16.2% |
| Amounts payable within one year | 42/48 | €38,204 | €59,016 | +€20,812 | +54.5% |
| Current portion of amounts payable after more than one year | 42 | €10,747 | €11,738 | +€990 | +9.2% |
| Financial debts | 43 | - | €7,690 | +€7,690 | |
| Credit institutions | 430/8 | - | €7,690 | +€7,690 | |
| Trade debts | 44 | €14,638 | €12,607 | -€2,031 | -13.9% |
| Suppliers | 440/4 | €14,638 | €12,607 | -€2,031 | -13.9% |
| Taxes, remuneration and social security | 45 | €12,819 | €15,796 | +€2,978 | +23.2% |
| Taxes | 450/3 | €5,167 | €4,359 | -€808 | -15.6% |
| Remuneration and social security | 454/9 | €7,652 | €11,438 | +€3,786 | +49.5% |
| Other amounts payable | 47/48 | - | €11,184 | +€11,184 | |
| Accrued charges and deferred income | 492/3 | €500 | €1,000 | +€500 | +100% |
| Remuneration, social security and pensions | 62 | €49,780 | €58,555 | +€8,774 | +17.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,505 | €18,422 | -€1,082 | -5.5% |
| Other operating charges | 640/8 | €1,777 | €1,837 | +€60 | +3.4% |
| Gross operating margin | 9900 | €82,804 | €39,331 | -€43,474 | -52.5% |
| Operating profit (loss) | 9901 | €11,742 | -€39,484 | -€51,226 | |
| Financial income | 75/76B | €748 | €782 | +€33 | +4.4% |
| Recurring financial income | 75 | €748 | €782 | +€33 | +4.4% |
| Financial charges | 65/66B | €5,008 | €4,919 | -€88 | -1.8% |
| Recurring financial charges | 65 | €5,008 | €4,919 | -€88 | -1.8% |
| Profit (loss) for the period before taxes | 9903 | €7,483 | -€43,621 | -€51,104 | |
| Income taxes | 67/77 | €2,086 | -€229 | -€2,316 | |
| Profit (loss) for the period | 9904 | €5,396 | -€43,392 | -€48,789 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,396 | -€43,392 | -€48,789 |
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 23 October 2026 via checked.be.