JARDIN DIVERS: 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 DIVERS
Largest movements
- Cash +€20,784
up €20,784 (+25.3%), from €82,251 to €103,035
mainly Receivables within one year (+€11,316) and Net result for the year (+€8,058)
- Receivables within one year -€11,316
down €11,316 (-74.7%), from €15,154 to €3,838
of which Trade receivables: -€10,075
- Deferred charges and accrued income -€4,112
down €4,112 (-71.1%), from €5,781 to €1,669
- Tangible fixed assets -€1,233
down €1,233 (-40.9%), from €3,013 to €1,780
of which Plant, machinery and equipment: -€948
- Profit (loss) carried forward +€8,058
up €8,058 (+13.8%), from €58,531 to €66,589
- Trade debts -€4,235
down €4,235 (-50.6%), from €8,372 to €4,137
- Other debts +€2,546
up €2,546 (+239%), from €1,066 to €3,612
- Tax, wage and social debts -€2,246
down €2,246 (-34.9%), from €6,429 to €4,183
of which Remuneration and social security: -€1,500
- Depreciation -€5,357
down €5,357 (-81.3%), from €6,590 to €1,233
- Staff costs -€4,090
down €4,090 (-56.3%), from €7,259 to €3,169
- Taxes +€2,204
up €2,204 (+88.9%), from €2,479 to €4,683
- Write-downs +€1,103
new in 2025: €1,103
- Gross operating margin -€615
down €615 (-3.2%), from €19,168 to €18,553
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 | €106,199 | €110,322 | +€4,123 | +3.9% |
| Fixed assets | 21/28 | €3,013 | €1,780 | -€1,233 | -40.9% |
| Tangible fixed assets | 22/27 | €3,013 | €1,780 | -€1,233 | -40.9% |
| Plant, machinery and equipment | 23 | €2,728 | €1,780 | -€948 | -34.8% |
| Furniture and vehicles | 24 | €285 | - | -€285 | |
| Current assets | 29/58 | €103,186 | €108,542 | +€5,356 | +5.2% |
| Amounts receivable within one year | 40/41 | €15,154 | €3,838 | -€11,316 | -74.7% |
| Trade receivables | 40 | €10,075 | - | -€10,075 | |
| Other amounts receivable | 41 | €5,079 | €3,838 | -€1,241 | -24.4% |
| Cash at bank and in hand | 54/58 | €82,251 | €103,035 | +€20,784 | +25.3% |
| Deferred charges and accrued income | 490/1 | €5,781 | €1,669 | -€4,112 | -71.1% |
| Total equity and liabilities | 10/49 | €106,199 | €110,322 | +€4,123 | +3.9% |
| Equity | 10/15 | €90,332 | €98,390 | +€8,058 | +8.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €13,201 | €13,201 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,201 | €5,201 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €3,341 | €3,341 | = | 0.0% |
| Distributable reserves | 133 | €8,000 | €8,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €58,531 | €66,589 | +€8,058 | +13.8% |
| Amounts payable | 17/49 | €15,867 | €11,932 | -€3,935 | -24.8% |
| Amounts payable within one year | 42/48 | €15,867 | €11,932 | -€3,935 | -24.8% |
| Trade debts | 44 | €8,372 | €4,137 | -€4,235 | -50.6% |
| Suppliers | 440/4 | €8,372 | €4,137 | -€4,235 | -50.6% |
| Taxes, remuneration and social security | 45 | €6,429 | €4,183 | -€2,246 | -34.9% |
| Taxes | 450/3 | €4,929 | €4,183 | -€746 | -15.1% |
| Remuneration and social security | 454/9 | €1,500 | - | -€1,500 | |
| Other amounts payable | 47/48 | €1,066 | €3,612 | +€2,546 | +239% |
| Remuneration, social security and pensions | 62 | €7,259 | €3,169 | -€4,090 | -56.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,590 | €1,233 | -€5,357 | -81.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,103 | +€1,103 | |
| Other operating charges | 640/8 | €1,029 | €877 | -€152 | -14.8% |
| Gross operating margin | 9900 | €19,168 | €18,553 | -€615 | -3.2% |
| Operating profit (loss) | 9901 | €4,290 | €12,171 | +€7,881 | +184% |
| Financial income | 75/76B | €609 | €616 | +€7 | +1.1% |
| Recurring financial income | 75 | €609 | €616 | +€7 | +1.1% |
| Financial charges | 65/66B | €396 | €46 | -€350 | -88.4% |
| Recurring financial charges | 65 | €396 | €46 | -€350 | -88.4% |
| Profit (loss) for the period before taxes | 9903 | €4,503 | €12,741 | +€8,238 | +183% |
| Income taxes | 67/77 | €2,479 | €4,683 | +€2,204 | +88.9% |
| Profit (loss) for the period | 9904 | €2,024 | €8,058 | +€6,034 | +298% |
| Profit (loss) for the period to be appropriated | 9905 | €2,024 | €8,058 | +€6,034 | +298% |
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 19 October 2026 via checked.be.