JARDIN PLUS: what changed
What changed
JARDIN PLUS
NACE 81.300, Landscape service activities
filed annual accounts (NBB)
Net result for the year
€731,790
2025 · €837,332-€105,542
Equity
€3.4m
2025 · €4.3m-€920,715
Cash
€1.3m
2025 · €662,303+€672,613
Balance sheet total
€6.9m
2025 · €9.4m-€2.5m
Largest movements
Assets
- Tangible fixed assets -€1.5m
down €1.5m (-40.5%), from €3.8m to €2.3m
of which Plant, machinery and equipment: -€875,830
- Receivables within one year -€1.5m
down €1.5m (-31.5%), from €4.7m to €3.2m
of which Trade receivables: -€1.3m
- Cash +€672,613
up €672,613 (+102%), from €662,303 to €1.3m
mainly Receivables within one year (+€1.5m) and Investment in fixed assets (net) (+€1.2m)
- Stocks and contracts -€149,711
down €149,711 (-71.1%), from €210,612 to €60,901
Equity and liabilities
- Profit (loss) carried forward -€782,413
down €782,413 (-20.7%), from €3.8m to €3.0m
- Debts after one year -€662,314
down €662,314 (-34.1%), from €1.9m to €1.3m
- Trade debts -€344,792
down €344,792 (-28.9%), from €1.2m to €848,882
- Current portion of long-term debt -€339,674
down €339,674 (-45.3%), from €750,225 to €410,552
- Advances received -€170,000
no longer reported in 2026 (was €170,000)
Income statement
- Gross operating margin -€519,364
down €519,364 (-16.3%), from €3.2m to €2.7m
- Depreciation -€255,224
down €255,224 (-42.7%), from €597,322 to €342,098
- Staff costs -€61,511
down €61,511 (-4.6%), from €1.3m to €1.3m
- Financial income +€35,412
up €35,412 (+1,206%), from €2,936 to €38,348
of which Non-recurring financial income: +€34,699
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2025
€837,332
Gross operating margin
-€519,364
Staff costs
+€61,511
Depreciation
+€255,224
Write-downs
-€1,502
Other operating charges
+€23,777
Other operating items
-€11,734
Financial income
+€35,412
Financial charges
+€26,063
Taxes
-€18,777
Deferred taxes and other
+€43,848
Result 2026
€731,790
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€2.2m
Investment
+€1.2m
Financing
-€2.7m
Cash 2025
€662,303
From operations (derived)
+€2.2m
Net result for the year
+€731,790
Depreciation
+€342,098
Stocks and contracts
+€149,711
Receivables within one year
+€1.5m
Smaller working-capital items
-€1,819
Provisions
-€49,594
Trade debts
-€344,792
Tax, wage and social debts
+€11,271
Advances received
-€170,000
Other debts
+€60,966
Investment (derived)
+€1.2m
Investment in fixed assets (net)
+€1.2m
Financing
-€2.7m
Debts after one year
-€662,314
Current portion of long-term debt
-€339,674
Short-term financial debts
-€42,550
Contributions, distributions and other
-€1.7m
Cash 2026
€1.3m
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €9,393,579 | €6,935,344 | -€2.5m | -26.2% |
| Fixed assets | 21/28 | €3,799,120 | €2,289,124 | -€1.5m | -39.7% |
| Intangible fixed assets | 21 | €7,017 | €3,464 | -€3,553 | -50.6% |
| Tangible fixed assets | 22/27 | €3,785,046 | €2,250,592 | -€1.5m | -40.5% |
| Land and buildings | 22 | €859,134 | €312,260 | -€546,874 | -63.7% |
| Plant, machinery and equipment | 23 | €1,341,540 | €465,710 | -€875,830 | -65.3% |
| Furniture and vehicles | 24 | €1,338,887 | €1,467,771 | +€128,884 | +9.6% |
| Other tangible fixed assets | 26 | €245,485 | €2,362 | -€243,123 | -99.0% |
| Assets under construction and advance payments | 27 | - | €2,489 | +€2,489 | |
| Financial fixed assets | 28 | €7,057 | €35,067 | +€28,010 | +397% |
| Current assets | 29/58 | €5,594,459 | €4,646,221 | -€948,238 | -16.9% |
| Stocks and contracts in progress | 3 | €210,612 | €60,901 | -€149,711 | -71.1% |
| Stocks | 30/36 | €210,612 | €60,901 | -€149,711 | -71.1% |
| Amounts receivable within one year | 40/41 | €4,670,952 | €3,198,826 | -€1.5m | -31.5% |
| Trade receivables | 40 | €2,117,613 | €866,603 | -€1.3m | -59.1% |
| Other amounts receivable | 41 | €2,553,339 | €2,332,223 | -€221,116 | -8.7% |
| Cash at bank and in hand | 54/58 | €662,303 | €1,334,916 | +€672,613 | +102% |
| Deferred charges and accrued income | 490/1 | €50,592 | €51,578 | +€986 | +1.9% |
| Total equity and liabilities | 10/49 | €9,393,579 | €6,935,344 | -€2.5m | -26.2% |
| Equity | 10/15 | €4,321,301 | €3,400,586 | -€920,715 | -21.3% |
| Contributions | 10/11 | €262,000 | €190,297 | -€71,703 | -27.4% |
| Capital | 10 | €262,000 | €190,297 | -€71,703 | -27.4% |
| Issued capital | 100 | €262,000 | €190,297 | -€71,703 | -27.4% |
| Reserves | 13 | €278,470 | €211,871 | -€66,600 | -23.9% |
| Non-distributable reserves | 130/1 | €26,200 | €19,030 | -€7,170 | -27.4% |
| Legal reserve | 130 | €26,200 | €19,030 | -€7,170 | -27.4% |
| Tax-exempt reserves | 132 | €252,270 | €192,841 | -€59,429 | -23.6% |
| Profit (loss) carried forward | 14 | €3,780,831 | €2,998,418 | -€782,413 | -20.7% |
| Provisions and deferred taxes | 16 | €50,146 | €552 | -€49,594 | -98.9% |
| Deferred taxes | 168 | €50,146 | €552 | -€49,594 | -98.9% |
| Amounts payable | 17/49 | €5,022,132 | €3,534,207 | -€1.5m | -29.6% |
| Amounts payable after more than one year | 17 | €1,942,788 | €1,280,474 | -€662,314 | -34.1% |
| Financial debts | 170/4 | €1,942,788 | €1,280,474 | -€662,314 | -34.1% |
| Amounts payable within one year | 42/48 | €3,072,838 | €2,248,060 | -€824,779 | -26.8% |
| Current portion of amounts payable after more than one year | 42 | €750,225 | €410,552 | -€339,674 | -45.3% |
| Financial debts | 43 | €193,177 | €150,626 | -€42,550 | -22.0% |
| Credit institutions | 430/8 | €193,177 | €150,626 | -€42,550 | -22.0% |
| Trade debts | 44 | €1,193,674 | €848,882 | -€344,792 | -28.9% |
| Suppliers | 440/4 | €1,193,674 | €848,882 | -€344,792 | -28.9% |
| Advances received on contracts in progress | 46 | €170,000 | - | -€170,000 | |
| Taxes, remuneration and social security | 45 | €92,533 | €103,803 | +€11,271 | +12.2% |
| Taxes | 450/3 | €25,621 | €45,885 | +€20,264 | +79.1% |
| Remuneration and social security | 454/9 | €66,911 | €57,919 | -€8,993 | -13.4% |
| Other amounts payable | 47/48 | €673,230 | €734,196 | +€60,966 | +9.1% |
| Accrued charges and deferred income | 492/3 | €6,505 | €5,673 | -€833 | -12.8% |
| Remuneration, social security and pensions | 62 | €1,325,318 | €1,263,808 | -€61,511 | -4.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €597,322 | €342,098 | -€255,224 | -42.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€1,502 | - | +€1,502 | |
| Other operating charges | 640/8 | €69,881 | €46,103 | -€23,777 | -34.0% |
| Non-recurring operating charges | 66A | €1,502 | €13,236 | +€11,734 | +781% |
| Gross operating margin | 9900 | €3,181,520 | €2,662,156 | -€519,364 | -16.3% |
| Operating profit (loss) | 9901 | €1,188,998 | €996,911 | -€192,088 | -16.2% |
| Financial income | 75/76B | €2,936 | €38,348 | +€35,412 | +1,206% |
| Recurring financial income | 75 | €2,936 | €3,649 | +€713 | +24.3% |
| Non-recurring financial income | 76B | - | €34,699 | +€34,699 | |
| Financial charges | 65/66B | €90,837 | €64,774 | -€26,063 | -28.7% |
| Recurring financial charges | 65 | €90,837 | €64,774 | -€26,063 | -28.7% |
| Profit (loss) for the period before taxes | 9903 | €1,101,098 | €970,485 | -€130,613 | -11.9% |
| Transfer from deferred taxes | 780 | €6,182 | €5,746 | -€436 | -7.1% |
| Transfer to deferred taxes | 680 | €44,285 | - | -€44,285 | |
| Income taxes | 67/77 | €225,664 | €244,441 | +€18,777 | +8.3% |
| Profit (loss) for the period | 9904 | €837,332 | €731,790 | -€105,542 | -12.6% |
| Transfer from tax-exempt reserves | 789 | €12,468 | €20,514 | +€8,046 | +64.5% |
| Transfer to tax-exempt reserves | 689 | €132,854 | - | -€132,854 | |
| Profit (loss) for the period to be appropriated | 9905 | €716,946 | €752,304 | +€35,359 | +4.9% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.