JARDIMOTOR: 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.
JARDIMOTOR
Largest movements
- Stocks and contracts -€21,138
down €21,138 (-11.4%), from €184,887 to €163,749
- Receivables within one year +€17,384
up €17,384 (+194%), from €8,945 to €26,329
of which Trade receivables: +€17,384
- Tangible fixed assets +€12,017
up €12,017 (+42.0%), from €28,610 to €40,627
of which Furniture and vehicles: +€18,179
- Other debts +€28,398
up €28,398 (+34.6%), from €82,146 to €110,544
- Profit (loss) carried forward -€21,711
down €21,711 (-67.3%), from -€32,260 to -€53,970
- Trade debts -€13,208
down €13,208 (-45.3%), from €29,134 to €15,926
- Debts after one year +€8,135
up €8,135 (+14.8%), from €55,047 to €63,182
- Current portion of long-term debt +€7,793
up €7,793 (+29.2%), from €26,729 to €34,522
- Gross operating margin -€21,023
down €21,023 (-72.7%), from €28,911 to €7,888
- Staff costs +€2,820
up €2,820 (+86.3%), from €3,270 to €6,090
- Other operating charges -€563
down €563 (-21.9%), from €2,575 to €2,012
- Depreciation -€360
down €360 (-3.2%), from €11,089 to €10,729
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 | €226,159 | €234,111 | +€7,953 | +3.5% |
| Fixed assets | 21/28 | €28,870 | €40,887 | +€12,017 | +41.6% |
| Tangible fixed assets | 22/27 | €28,610 | €40,627 | +€12,017 | +42.0% |
| Plant, machinery and equipment | 23 | €573 | €294 | -€279 | -48.7% |
| Furniture and vehicles | 24 | €3,790 | €21,969 | +€18,179 | +480% |
| Other tangible fixed assets | 26 | €24,247 | €18,364 | -€5,883 | -24.3% |
| Financial fixed assets | 28 | €260 | €260 | = | 0.0% |
| Current assets | 29/58 | €197,289 | €193,224 | -€4,064 | -2.1% |
| Stocks and contracts in progress | 3 | €184,887 | €163,749 | -€21,138 | -11.4% |
| Stocks | 30/36 | €184,887 | €163,749 | -€21,138 | -11.4% |
| Amounts receivable within one year | 40/41 | €8,945 | €26,329 | +€17,384 | +194% |
| Trade receivables | 40 | €8,945 | €26,329 | +€17,384 | +194% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €1,433 | €1,190 | -€243 | -16.9% |
| Deferred charges and accrued income | 490/1 | €2,023 | €1,957 | -€67 | -3.3% |
| Total equity and liabilities | 10/49 | €226,159 | €234,111 | +€7,953 | +3.5% |
| Equity | 10/15 | €200 | -€21,510 | -€21,711 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €13,860 | €13,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €12,000 | €12,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€32,260 | -€53,970 | -€21,711 | -67.3% |
| Amounts payable | 17/49 | €225,958 | €255,622 | +€29,663 | +13.1% |
| Amounts payable after more than one year | 17 | €55,047 | €63,182 | +€8,135 | +14.8% |
| Financial debts | 170/4 | €55,047 | €63,182 | +€8,135 | +14.8% |
| Amounts payable within one year | 42/48 | €169,724 | €191,814 | +€22,090 | +13.0% |
| Current portion of amounts payable after more than one year | 42 | €26,729 | €34,522 | +€7,793 | +29.2% |
| Financial debts | 43 | €22,836 | €19,176 | -€3,660 | -16.0% |
| Credit institutions | 430/8 | €22,836 | €19,176 | -€3,660 | -16.0% |
| Trade debts | 44 | €29,134 | €15,926 | -€13,208 | -45.3% |
| Suppliers | 440/4 | €29,134 | €15,926 | -€13,208 | -45.3% |
| Advances received on contracts in progress | 46 | €0 | €1,649 | +€1,649 | |
| Taxes, remuneration and social security | 45 | €8,879 | €9,996 | +€1,118 | +12.6% |
| Taxes | 450/3 | €8,874 | €9,012 | +€138 | +1.6% |
| Remuneration and social security | 454/9 | €5 | €984 | +€979 | +20,358% |
| Other amounts payable | 47/48 | €82,146 | €110,544 | +€28,398 | +34.6% |
| Accrued charges and deferred income | 492/3 | €1,188 | €626 | -€561 | -47.3% |
| Non-recurring operating income | 76A | - | €4,149 | +€4,149 | |
| Remuneration, social security and pensions | 62 | €3,270 | €6,090 | +€2,820 | +86.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,089 | €10,729 | -€360 | -3.2% |
| Other operating charges | 640/8 | €2,575 | €2,012 | -€563 | -21.9% |
| Gross operating margin | 9900 | €28,911 | €7,888 | -€21,023 | -72.7% |
| Operating profit (loss) | 9901 | €11,977 | -€10,943 | -€22,920 | |
| Financial income | 75/76B | €165 | €128 | -€37 | -22.5% |
| Recurring financial income | 75 | €165 | €128 | -€37 | -22.5% |
| Financial charges | 65/66B | €11,044 | €10,895 | -€149 | -1.3% |
| Recurring financial charges | 65 | €11,044 | €10,895 | -€149 | -1.3% |
| Profit (loss) for the period before taxes | 9903 | €1,098 | -€21,711 | -€22,809 | |
| Profit (loss) for the period | 9904 | €1,098 | -€21,711 | -€22,809 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,098 | -€21,711 | -€22,809 |
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 26 October 2026 via checked.be.