JARDIMEL: 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.
JARDIMEL
Largest movements
- Cash +€139,222
up €139,222 (+137.8%), from €100,997 to €240,219
mainly Other debts (+€196,600) and Stocks and contracts (+€110,056)
- Stocks and contracts -€110,056
down €110,056 (-54.0%), from €203,983 to €93,927
- Other debts +€196,600
new in 2025: €196,600
- Profit (loss) carried forward -€196,346
down €196,346 (-100.0%), from €196,379 to €33
- Reserves +€34,000
up €34,000 (+42.5%), from €80,000 to €114,000
- Tax, wage and social debts -€5,088
down €5,088 (-77.1%), from €6,601 to €1,513
- Gross operating margin -€67,982
down €67,982 (-57.0%), from €119,234 to €51,252
- Taxes -€21,406
down €21,406 (-56.9%), from €37,602 to €16,196
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 | €304,980 | €334,146 | +€29,166 | +9.6% |
| Current assets | 29/58 | €304,980 | €334,146 | +€29,166 | +9.6% |
| Stocks and contracts in progress | 3 | €203,983 | €93,927 | -€110,056 | -54.0% |
| Stocks | 30/36 | €203,983 | €93,927 | -€110,056 | -54.0% |
| Cash at bank and in hand | 54/58 | €100,997 | €240,219 | +€139,222 | +137.8% |
| Total equity and liabilities | 10/49 | €304,980 | €334,146 | +€29,166 | +9.6% |
| Equity | 10/15 | €298,379 | €136,033 | -€162,346 | -54.4% |
| Contributions | 10/11 | €22,000 | €22,000 | = | 0.0% |
| Capital | 10 | €22,000 | €22,000 | = | 0.0% |
| Issued capital | 100 | €22,000 | €22,000 | = | 0.0% |
| Reserves | 13 | €80,000 | €114,000 | +€34,000 | +42.5% |
| Distributable reserves | 133 | €80,000 | €114,000 | +€34,000 | +42.5% |
| Profit (loss) carried forward | 14 | €196,379 | €33 | -€196,346 | -100.0% |
| Amounts payable | 17/49 | €6,601 | €198,113 | +€191,512 | +2901.3% |
| Amounts payable within one year | 42/48 | €6,601 | €198,113 | +€191,512 | +2901.3% |
| Taxes, remuneration and social security | 45 | €6,601 | €1,513 | -€5,088 | -77.1% |
| Taxes | 450/3 | €6,601 | €1,513 | -€5,088 | -77.1% |
| Other amounts payable | 47/48 | - | €196,600 | +€196,600 | |
| Other operating charges | 640/8 | €24 | €24 | = | 0.0% |
| Gross operating margin | 9900 | €119,234 | €51,252 | -€67,982 | -57.0% |
| Operating profit (loss) | 9901 | €119,210 | €51,228 | -€67,982 | -57.0% |
| Financial charges | 65/66B | €802 | €777 | -€25 | -3.1% |
| Recurring financial charges | 65 | €802 | €777 | -€25 | -3.1% |
| Profit (loss) for the period before taxes | 9903 | €118,408 | €50,451 | -€67,957 | -57.4% |
| Income taxes | 67/77 | €37,602 | €16,196 | -€21,406 | -56.9% |
| Profit (loss) for the period | 9904 | €80,806 | €34,255 | -€46,551 | -57.6% |
| Profit (loss) for the period to be appropriated | 9905 | €80,806 | €34,255 | -€46,551 | -57.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.