JARDILAND: 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.
JARDILAND
Largest movements
- Tangible fixed assets -€11,001
down €11,001 (-18.2%), from €60,300 to €49,299
of which Plant, machinery and equipment: -€7,203
- Receivables within one year +€4,582
up €4,582 (+99.1%), from €4,622 to €9,203
- Cash +€4,567
up €4,567 (+38.8%), from €11,771 to €16,337
mainly Depreciation (+€11,963) and Net result for the year (+€7,444)
- Current portion of long-term debt -€9,287
no longer reported in 2025 (was €9,287)
- Reserves +€5,000
up €5,000 (+35.7%), from €14,000 to €19,000
- Profit (loss) carried forward +€2,444
up €2,444 (+9.7%), from €25,087 to €27,531
- Tax, wage and social debts -€1,188
down €1,188 (-11.9%), from €10,017 to €8,829
- Other debts +€942
up €942 (+7.3%), from €12,983 to €13,925
- Gross operating margin -€14,957
down €14,957 (-19.2%), from €77,771 to €62,815
- Turnover -€11,921
down €11,921 (-7.8%), from €152,228 to €140,307
- Staff costs -€7,622
down €7,622 (-16.4%), from €46,500 to €38,878
- Purchases and services +€3,186
up €3,186 (+4.3%), from €74,480 to €77,666
- Taxes -€1,605
down €1,605 (-31.2%), from €5,138 to €3,534
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 | €76,867 | €75,015 | -€1,852 | -2.4% |
| Fixed assets | 21/28 | €60,475 | €49,474 | -€11,001 | -18.2% |
| Tangible fixed assets | 22/27 | €60,300 | €49,299 | -€11,001 | -18.2% |
| Plant, machinery and equipment | 23 | €51,708 | €44,505 | -€7,203 | -13.9% |
| Furniture and vehicles | 24 | €8,592 | €4,794 | -€3,798 | -44.2% |
| Financial fixed assets | 28 | €175 | €175 | = | 0.0% |
| Current assets | 29/58 | €16,392 | €25,540 | +€9,148 | +55.8% |
| Amounts receivable within one year | 40/41 | €4,622 | €9,203 | +€4,582 | +99.1% |
| Trade receivables | 40 | €4,622 | €9,203 | +€4,582 | +99.1% |
| Cash at bank and in hand | 54/58 | €11,771 | €16,337 | +€4,567 | +38.8% |
| Total equity and liabilities | 10/49 | €76,867 | €75,015 | -€1,852 | -2.4% |
| Equity | 10/15 | €43,087 | €50,531 | +€7,444 | +17.3% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €14,000 | €19,000 | +€5,000 | +35.7% |
| Non-distributable reserves | 130/1 | €14,000 | €19,000 | +€5,000 | +35.7% |
| Reserves not available under the articles | 1311 | €14,000 | €19,000 | +€5,000 | +35.7% |
| Profit (loss) carried forward | 14 | €25,087 | €27,531 | +€2,444 | +9.7% |
| Amounts payable | 17/49 | €33,780 | €24,484 | -€9,297 | -27.5% |
| Amounts payable within one year | 42/48 | €33,780 | €24,484 | -€9,297 | -27.5% |
| Current portion of amounts payable after more than one year | 42 | €9,287 | - | -€9,287 | |
| Trade debts | 44 | €1,493 | €1,730 | +€236 | +15.8% |
| Suppliers | 440/4 | €1,493 | €1,730 | +€236 | +15.8% |
| Taxes, remuneration and social security | 45 | €10,017 | €8,829 | -€1,188 | -11.9% |
| Taxes | 450/3 | €10,017 | €8,829 | -€1,188 | -11.9% |
| Other amounts payable | 47/48 | €12,983 | €13,925 | +€942 | +7.3% |
| Turnover | 70 | €152,228 | €140,307 | -€11,921 | -7.8% |
| Non-recurring operating income | 76A | €24 | €174 | +€150 | +625% |
| Goods, raw materials, services and sundry goods | 60/61 | €74,480 | €77,666 | +€3,186 | +4.3% |
| Remuneration, social security and pensions | 62 | €46,500 | €38,878 | -€7,622 | -16.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,905 | €11,963 | +€1,059 | +9.7% |
| Other operating charges | 640/8 | €828 | €658 | -€171 | -20.6% |
| Gross operating margin | 9900 | €77,771 | €62,815 | -€14,957 | -19.2% |
| Operating profit (loss) | 9901 | €19,538 | €11,315 | -€8,223 | -42.1% |
| Financial income | 75/76B | - | €28 | +€28 | |
| Recurring financial income | 75 | - | €28 | +€28 | |
| Financial charges | 65/66B | €178 | €365 | +€188 | +106% |
| Recurring financial charges | 65 | €178 | €365 | +€188 | +106% |
| Profit (loss) for the period before taxes | 9903 | €19,360 | €10,978 | -€8,382 | -43.3% |
| Income taxes | 67/77 | €5,138 | €3,534 | -€1,605 | -31.2% |
| Profit (loss) for the period | 9904 | €14,222 | €7,444 | -€6,778 | -47.7% |
| Profit (loss) for the period to be appropriated | 9905 | €14,222 | €7,444 | -€6,778 | -47.7% |
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 16 October 2026 via checked.be.