JARDIN BEHEER: 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 BEHEER
Largest movements
- Cash -€21
down €21 (-42.4%), from €49 to €28
mainly Trade debts (-€1,679) and Net result for the year (-€1,642)
- Other debts +€3,449
up €3,449 (+2.0%), from €170,679 to €174,127
- Trade debts -€1,679
down €1,679 (-70.4%), from €2,387 to €708
- Profit (loss) carried forward -€1,642
down €1,642 (-0.7%), from -€241,879 to -€243,521
- Tax, wage and social debts -€148
no longer reported in 2025 (was €148)
- Gross operating margin +€1,114
up €1,114 (+52.0%), from -€2,141 to -€1,027
- Other operating charges +€74
up €74 (+19.2%), from €387 to €462
- Financial charges -€26
down €26 (-14.4%), from €179 to €153
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 | €50 | €29 | -€21 | -42.0% |
| Fixed assets | 21/28 | €0 | €0 | = | 0.0% |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Land and buildings | 22 | €0 | - | = | |
| Financial fixed assets | 28 | €0 | €0 | = | 0.0% |
| Current assets | 29/58 | €49 | €28 | -€21 | -42.4% |
| Cash at bank and in hand | 54/58 | €49 | €28 | -€21 | -42.4% |
| Total equity and liabilities | 10/49 | €50 | €29 | -€21 | -42.0% |
| Equity | 10/15 | -€173,165 | -€174,806 | -€1,642 | -0.9% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €43,715 | €43,715 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,263 | €2,263 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,263 | €2,263 | = | 0.0% |
| Distributable reserves | 133 | €41,451 | €41,451 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€241,879 | -€243,521 | -€1,642 | -0.7% |
| Amounts payable | 17/49 | €173,214 | €174,835 | +€1,621 | +0.9% |
| Amounts payable within one year | 42/48 | €173,214 | €174,835 | +€1,621 | +0.9% |
| Trade debts | 44 | €2,387 | €708 | -€1,679 | -70.4% |
| Suppliers | 440/4 | €2,387 | €708 | -€1,679 | -70.4% |
| Taxes, remuneration and social security | 45 | €148 | - | -€148 | |
| Taxes | 450/3 | €148 | - | -€148 | |
| Other amounts payable | 47/48 | €170,679 | €174,127 | +€3,449 | +2.0% |
| Other operating charges | 640/8 | €387 | €462 | +€74 | +19.2% |
| Gross operating margin | 9900 | -€2,141 | -€1,027 | +€1,114 | +52.0% |
| Operating profit (loss) | 9901 | -€2,528 | -€1,489 | +€1,040 | +41.1% |
| Financial charges | 65/66B | €179 | €153 | -€26 | -14.4% |
| Recurring financial charges | 65 | €179 | €153 | -€26 | -14.4% |
| Profit (loss) for the period before taxes | 9903 | -€2,707 | -€1,642 | +€1,065 | +39.4% |
| Profit (loss) for the period | 9904 | -€2,707 | -€1,642 | +€1,065 | +39.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,707 | -€1,642 | +€1,065 | +39.4% |
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 30 October 2026 via checked.be.