JARDIMAT: 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.
JARDIMAT
Largest movements
- Cash +€146,782
up €146,782 (+198%), from €74,183 to €220,964
mainly Other debts (+€127,417) and Net result for the year (+€125,454)
- Tangible fixed assets -€87,997
down €87,997 (-36.6%), from €240,556 to €152,559
- Receivables within one year +€69,306
up €69,306 (+71.2%), from €97,336 to €166,641
of which Trade receivables: +€89,243
- Stocks and contracts +€17,327
up €17,327 (+27.5%), from €63,056 to €80,383
- Other debts +€127,417
up €127,417 (+13,407%), from €950 to €128,367
- Trade debts +€32,754
up €32,754 (+147%), from €22,335 to €55,089
- Debts after one year -€20,872
down €20,872 (-17.6%), from €118,614 to €97,742
- Tax, wage and social debts +€12,544
up €12,544 (+33.3%), from €37,613 to €50,157
of which Taxes: +€12,862
- Current portion of long-term debt -€7,448
down €7,448 (-7.4%), from €100,280 to €92,832
- Gross operating margin +€139,310
up €139,310 (+34.2%), from €406,876 to €546,185
- Taxes +€16,844
up €16,844 (+3,359%), from €502 to €17,346
- Staff costs -€11,104
down €11,104 (-3.6%), from €305,123 to €294,019
- Depreciation -€9,827
down €9,827 (-9.6%), from €102,528 to €92,701
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 | €485,838 | €629,929 | +€144,091 | +29.7% |
| Fixed assets | 21/28 | €244,456 | €159,158 | -€85,298 | -34.9% |
| Intangible fixed assets | 21 | €3,900 | €6,599 | +€2,698 | +69.2% |
| Tangible fixed assets | 22/27 | €240,556 | €152,559 | -€87,997 | -36.6% |
| Plant, machinery and equipment | 23 | €81,042 | €52,769 | -€28,273 | -34.9% |
| Furniture and vehicles | 24 | €103,031 | €66,860 | -€36,170 | -35.1% |
| Leasing and similar rights | 25 | €56,483 | €32,930 | -€23,553 | -41.7% |
| Current assets | 29/58 | €241,382 | €470,771 | +€229,389 | +95.0% |
| Stocks and contracts in progress | 3 | €63,056 | €80,383 | +€17,327 | +27.5% |
| Stocks | 30/36 | €63,056 | €80,383 | +€17,327 | +27.5% |
| Amounts receivable within one year | 40/41 | €97,336 | €166,641 | +€69,306 | +71.2% |
| Trade receivables | 40 | €56,626 | €145,869 | +€89,243 | +158% |
| Other amounts receivable | 41 | €40,709 | €20,772 | -€19,937 | -49.0% |
| Cash at bank and in hand | 54/58 | €74,183 | €220,964 | +€146,782 | +198% |
| Deferred charges and accrued income | 490/1 | €6,808 | €2,783 | -€4,025 | -59.1% |
| Total equity and liabilities | 10/49 | €485,838 | €629,929 | +€144,091 | +29.7% |
| Equity | 10/15 | €206,045 | €205,741 | -€304 | -0.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €185,700 | €185,700 | = | 0.0% |
| Distributable reserves | 133 | €185,700 | €185,700 | = | 0.0% |
| Profit (loss) carried forward | 14 | €987 | €1,441 | +€454 | +46.1% |
| Investment grants | 15 | €758 | - | -€758 | |
| Amounts payable | 17/49 | €279,793 | €424,187 | +€144,394 | +51.6% |
| Amounts payable after more than one year | 17 | €118,614 | €97,742 | -€20,872 | -17.6% |
| Financial debts | 170/4 | €118,614 | €97,742 | -€20,872 | -17.6% |
| Amounts payable within one year | 42/48 | €161,179 | €326,445 | +€165,266 | +103% |
| Current portion of amounts payable after more than one year | 42 | €100,280 | €92,832 | -€7,448 | -7.4% |
| Trade debts | 44 | €22,335 | €55,089 | +€32,754 | +147% |
| Suppliers | 440/4 | €22,335 | €55,089 | +€32,754 | +147% |
| Taxes, remuneration and social security | 45 | €37,613 | €50,157 | +€12,544 | +33.3% |
| Taxes | 450/3 | €12,566 | €25,428 | +€12,862 | +102% |
| Remuneration and social security | 454/9 | €25,047 | €24,729 | -€319 | -1.3% |
| Other amounts payable | 47/48 | €950 | €128,367 | +€127,417 | +13,407% |
| Non-recurring operating income | 76A | €6,028 | €7,408 | +€1,380 | +22.9% |
| Remuneration, social security and pensions | 62 | €305,123 | €294,019 | -€11,104 | -3.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €102,528 | €92,701 | -€9,827 | -9.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€4,443 | -€4,443 | |
| Other operating charges | 640/8 | €2,431 | €6,530 | +€4,099 | +169% |
| Non-recurring operating charges | 66A | - | €5,810 | +€5,810 | |
| Gross operating margin | 9900 | €406,876 | €546,185 | +€139,310 | +34.2% |
| Operating profit (loss) | 9901 | -€3,207 | €151,568 | +€154,775 | |
| Financial income | 75/76B | €1,338 | €2,311 | +€973 | +72.7% |
| Recurring financial income | 75 | €1,338 | €2,311 | +€973 | +72.7% |
| Financial charges | 65/66B | €14,255 | €11,078 | -€3,177 | -22.3% |
| Recurring financial charges | 65 | €14,255 | €11,078 | -€3,177 | -22.3% |
| Profit (loss) for the period before taxes | 9903 | -€16,124 | €142,800 | +€158,924 | |
| Income taxes | 67/77 | €502 | €17,346 | +€16,844 | +3,359% |
| Profit (loss) for the period | 9904 | -€16,626 | €125,454 | +€142,080 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,626 | €125,454 | +€142,080 |
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 18 October 2026 via checked.be.