Jardin Beyaert: 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 Beyaert
Largest movements
- Cash +€85,972
up €85,972 (+2,242%), from €3,835 to €89,807
mainly Debts after one year (+€159,250) and Trade debts (+€9,881)
- Stocks and contracts +€62,377
up €62,377 (+20.1%), from €310,907 to €373,284
- Debts after one year +€159,250
up €159,250 (+171%), from €93,250 to €252,500
of which Other amounts payable: +€159,250
- Tax, wage and social debts -€17,112
down €17,112 (-100%), from €17,112 to €0
- Trade debts +€9,881
up €9,881 (+26.2%), from €37,737 to €47,619
- Gross operating margin +€3,286
up €3,286 (+55.0%), from -€5,979 to -€2,693
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 | €391,529 | €540,812 | +€149,283 | +38.1% |
| Current assets | 29/58 | €391,529 | €540,812 | +€149,283 | +38.1% |
| Stocks and contracts in progress | 3 | €310,907 | €373,284 | +€62,377 | +20.1% |
| Stocks | 30/36 | €310,907 | €373,284 | +€62,377 | +20.1% |
| Amounts receivable within one year | 40/41 | €76,787 | €77,720 | +€933 | +1.2% |
| Other amounts receivable | 41 | €76,787 | €77,720 | +€933 | +1.2% |
| Cash at bank and in hand | 54/58 | €3,835 | €89,807 | +€85,972 | +2,242% |
| Total equity and liabilities | 10/49 | €391,529 | €540,812 | +€149,283 | +38.1% |
| Equity | 10/15 | €243,429 | €240,168 | -€3,261 | -1.3% |
| Contributions | 10/11 | €250,000 | €250,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,571 | -€9,832 | -€3,261 | -49.6% |
| Amounts payable | 17/49 | €148,099 | €300,643 | +€152,544 | +103% |
| Amounts payable after more than one year | 17 | €93,250 | €252,500 | +€159,250 | +171% |
| Financial debts | 170/4 | €93,250 | €93,250 | = | 0.0% |
| Other amounts payable | 178/9 | - | €159,250 | +€159,250 | |
| Amounts payable within one year | 42/48 | €54,849 | €47,619 | -€7,231 | -13.2% |
| Trade debts | 44 | €37,737 | €47,619 | +€9,881 | +26.2% |
| Suppliers | 440/4 | €37,737 | €47,619 | +€9,881 | +26.2% |
| Taxes, remuneration and social security | 45 | €17,112 | €0 | -€17,112 | -100% |
| Taxes | 450/3 | €17,112 | €0 | -€17,112 | -100% |
| Accrued charges and deferred income | 492/3 | - | €525 | +€525 | |
| Other operating charges | 640/8 | €526 | €528 | +€2 | +0.4% |
| Gross operating margin | 9900 | -€5,979 | -€2,693 | +€3,286 | +55.0% |
| Operating profit (loss) | 9901 | -€6,504 | -€3,220 | +€3,284 | +50.5% |
| Financial charges | 65/66B | €66 | €40 | -€26 | -39.0% |
| Recurring financial charges | 65 | €66 | €40 | -€26 | -39.0% |
| Profit (loss) for the period before taxes | 9903 | -€6,571 | -€3,261 | +€3,310 | +50.4% |
| Profit (loss) for the period | 9904 | -€6,571 | -€3,261 | +€3,310 | +50.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,571 | -€3,261 | +€3,310 | +50.4% |
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 24 October 2026 via checked.be.