JARDIN 2000: 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.
JARDIN 2000
Largest movements
- Receivables within one year -€44,467
down €44,467 (-18.1%), from €245,594 to €201,127
of which Trade receivables: -€33,031
- Tangible fixed assets -€8,950
down €8,950 (-9.5%), from €94,087 to €85,137
of which Leasing and similar rights: -€8,950
- Tax, wage and social debts -€39,254
no longer reported in 2024 (was €39,254)
- Trade debts +€32,877
up €32,877 (+33.8%), from €97,292 to €130,168
- Debts after one year -€32,586
down €32,586 (-54.6%), from €59,687 to €27,102
- Other debts +€18,220
up €18,220 (+28.2%), from €64,520 to €82,741
- Profit (loss) carried forward -€17,238
down €17,238 (-48.5%), from €35,520 to €18,282
- Staff costs -€29,877
down €29,877 (-81.9%), from €36,483 to €6,606
- Gross operating margin -€17,723
down €17,723 (-79.3%), from €22,341 to €4,619
- Taxes +€5,575
up €5,575 (+370%), from €1,506 to €7,081
- Other operating charges -€3,266
down €3,266 (-58.1%), from €5,622 to €2,356
- Financial charges -€587
down €587 (-21.6%), from €2,715 to €2,128
From the 2022 result to the 2024 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €349,789 | €297,809 | -€51,980 | -14.9% |
| Fixed assets | 21/28 | €94,223 | €85,993 | -€8,230 | -8.7% |
| Tangible fixed assets | 22/27 | €94,087 | €85,137 | -€8,950 | -9.5% |
| Land and buildings | 22 | €53,322 | €53,322 | = | 0.0% |
| Leasing and similar rights | 25 | €40,765 | €31,815 | -€8,950 | -22.0% |
| Financial fixed assets | 28 | €136 | €856 | +€720 | +529% |
| Current assets | 29/58 | €255,566 | €211,815 | -€43,750 | -17.1% |
| Amounts receivable within one year | 40/41 | €245,594 | €201,127 | -€44,467 | -18.1% |
| Trade receivables | 40 | €214,398 | €181,367 | -€33,031 | -15.4% |
| Other amounts receivable | 41 | €31,197 | €19,760 | -€11,437 | -36.7% |
| Current investments | 50/53 | €60 | - | -€60 | |
| Cash at bank and in hand | 54/58 | €8,316 | €10,688 | +€2,372 | +28.5% |
| Deferred charges and accrued income | 490/1 | €1,595 | - | -€1,595 | |
| Total equity and liabilities | 10/49 | €349,789 | €297,809 | -€51,980 | -14.9% |
| Equity | 10/15 | €58,744 | €41,505 | -€17,238 | -29.3% |
| Contributions | 10/11 | €9,296 | €9,296 | = | 0.0% |
| Reserves | 13 | €13,928 | €13,928 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €10,934 | €10,934 | = | 0.0% |
| Distributable reserves | 133 | €1,135 | €1,135 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,520 | €18,282 | -€17,238 | -48.5% |
| Amounts payable | 17/49 | €291,045 | €256,303 | -€34,742 | -11.9% |
| Amounts payable after more than one year | 17 | €59,687 | €27,102 | -€32,586 | -54.6% |
| Financial debts | 170/4 | €59,687 | €27,102 | -€32,586 | -54.6% |
| Amounts payable within one year | 42/48 | €231,358 | €229,202 | -€2,156 | -0.9% |
| Current portion of amounts payable after more than one year | 42 | €13,162 | €16,293 | +€3,130 | +23.8% |
| Financial debts | 43 | €17,130 | - | -€17,130 | |
| Credit institutions | 430/8 | €17,130 | - | -€17,130 | |
| Trade debts | 44 | €97,292 | €130,168 | +€32,877 | +33.8% |
| Suppliers | 440/4 | €97,292 | €130,168 | +€32,877 | +33.8% |
| Taxes, remuneration and social security | 45 | €39,254 | - | -€39,254 | |
| Remuneration and social security | 454/9 | €39,254 | - | -€39,254 | |
| Other amounts payable | 47/48 | €64,520 | €82,741 | +€18,220 | +28.2% |
| Remuneration, social security and pensions | 62 | €36,483 | €6,606 | -€29,877 | -81.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,039 | €4,475 | +€436 | +10.8% |
| Other operating charges | 640/8 | €5,622 | €2,356 | -€3,266 | -58.1% |
| Gross operating margin | 9900 | €22,341 | €4,619 | -€17,723 | -79.3% |
| Operating profit (loss) | 9901 | -€23,802 | -€8,818 | +€14,984 | +63.0% |
| Financial income | 75/76B | - | €28 | +€28 | |
| Recurring financial income | 75 | - | €28 | +€28 | |
| Financial charges | 65/66B | €2,715 | €2,128 | -€587 | -21.6% |
| Recurring financial charges | 65 | €2,715 | €2,128 | -€587 | -21.6% |
| Profit (loss) for the period before taxes | 9903 | -€26,517 | -€10,918 | +€15,599 | +58.8% |
| Income taxes | 67/77 | €1,506 | €7,081 | +€5,575 | +370% |
| Profit (loss) for the period | 9904 | -€28,023 | -€17,999 | +€10,024 | +35.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€28,023 | -€17,999 | +€10,024 | +35.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.