JARDIN DUEZ: 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 DUEZ
Largest movements
- Receivables within one year -€4,825
down €4,825 (-24.3%), from €19,873 to €15,048
of which Trade receivables: -€4,829
- Tangible fixed assets -€3,067
down €3,067 (-28.3%), from €10,852 to €7,785
of which Plant, machinery and equipment: -€4,073
- Tax, wage and social debts -€7,183
down €7,183 (-68.8%), from €10,446 to €3,263
of which Taxes: -€4,163
- Trade debts -€4,817
down €4,817 (-41.7%), from €11,558 to €6,741
- Other debts +€1,954
up €1,954 (+7.7%), from €25,335 to €27,289
- Profit (loss) carried forward +€1,804
up €1,804 (+52.9%), from €3,412 to €5,216
- Gross operating margin +€11,153
up €11,153 (+56.8%), from €19,642 to €30,795
- Staff costs +€3,308
up €3,308 (+20.0%), from €16,560 to €19,868
- Other operating charges +€2,690
up €2,690 (+171%), from €1,575 to €4,265
- Depreciation +€2,058
up €2,058 (+86.1%), from €2,390 to €4,448
- Financial charges -€308
down €308 (-65.1%), from €473 to €165
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 | €52,851 | €44,509 | -€8,342 | -15.8% |
| Fixed assets | 21/28 | €10,852 | €7,785 | -€3,067 | -28.3% |
| Tangible fixed assets | 22/27 | €10,852 | €7,785 | -€3,067 | -28.3% |
| Plant, machinery and equipment | 23 | €10,852 | €6,779 | -€4,073 | -37.5% |
| Furniture and vehicles | 24 | - | €1,006 | +€1,006 | |
| Current assets | 29/58 | €41,999 | €36,724 | -€5,275 | -12.6% |
| Amounts receivable within one year | 40/41 | €19,873 | €15,048 | -€4,825 | -24.3% |
| Trade receivables | 40 | €19,729 | €14,900 | -€4,829 | -24.5% |
| Other amounts receivable | 41 | €144 | €148 | +€4 | +2.8% |
| Cash at bank and in hand | 54/58 | €19,081 | €18,941 | -€140 | -0.7% |
| Deferred charges and accrued income | 490/1 | €3,045 | €2,735 | -€310 | -10.2% |
| Total equity and liabilities | 10/49 | €52,851 | €44,509 | -€8,342 | -15.8% |
| Equity | 10/15 | €5,412 | €7,216 | +€1,804 | +33.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,412 | €5,216 | +€1,804 | +52.9% |
| Amounts payable | 17/49 | €47,439 | €37,293 | -€10,146 | -21.4% |
| Amounts payable within one year | 42/48 | €47,339 | €37,293 | -€10,046 | -21.2% |
| Trade debts | 44 | €11,558 | €6,741 | -€4,817 | -41.7% |
| Suppliers | 440/4 | €11,558 | €6,741 | -€4,817 | -41.7% |
| Taxes, remuneration and social security | 45 | €10,446 | €3,263 | -€7,183 | -68.8% |
| Taxes | 450/3 | €4,630 | €467 | -€4,163 | -89.9% |
| Remuneration and social security | 454/9 | €5,816 | €2,796 | -€3,020 | -51.9% |
| Other amounts payable | 47/48 | €25,335 | €27,289 | +€1,954 | +7.7% |
| Accrued charges and deferred income | 492/3 | €100 | - | -€100 | |
| Remuneration, social security and pensions | 62 | €16,560 | €19,868 | +€3,308 | +20.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,390 | €4,448 | +€2,058 | +86.1% |
| Other operating charges | 640/8 | €1,575 | €4,265 | +€2,690 | +171% |
| Gross operating margin | 9900 | €19,642 | €30,795 | +€11,153 | +56.8% |
| Operating profit (loss) | 9901 | -€883 | €2,214 | +€3,097 | |
| Financial income | 75/76B | €4 | - | -€4 | |
| Recurring financial income | 75 | €4 | - | -€4 | |
| Financial charges | 65/66B | €473 | €165 | -€308 | -65.1% |
| Recurring financial charges | 65 | €473 | €165 | -€308 | -65.1% |
| Profit (loss) for the period before taxes | 9903 | -€1,352 | €2,049 | +€3,401 | |
| Income taxes | 67/77 | - | €245 | +€245 | |
| Profit (loss) for the period | 9904 | -€1,352 | €1,804 | +€3,156 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,352 | €1,804 | +€3,156 |
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.