JARDIN SCHMIDT: 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 SCHMIDT
Largest movements
- Stocks and contracts -€16,649
down €16,649 (-25.5%), from €65,417 to €48,768
- Cash +€10,487
up €10,487 (+70.7%), from €14,840 to €25,328
mainly Stocks and contracts (+€16,649) and Net result for the year (+€10,275)
- Tangible fixed assets +€1,515
up €1,515 (+4.5%), from €33,733 to €35,248
of which Plant, machinery and equipment: +€5,021
- Receivables within one year -€1,302
down €1,302 (-16.0%), from €8,129 to €6,827
of which Trade receivables: -€1,397
- Other debts -€11,003
down €11,003 (-18.0%), from €61,142 to €50,139
- Profit (loss) carried forward +€10,275
up €10,275 (+33.2%), from €30,920 to €41,195
- Tax, wage and social debts -€3,726
down €3,726 (-33.5%), from €11,134 to €7,408
of which Remuneration and social security: -€4,159
- Current portion of long-term debt -€3,490
no longer reported in 2025 (was €3,490)
- Depreciation -€6,222
down €6,222 (-54.5%), from €11,425 to €5,204
- Gross operating margin -€3,446
down €3,446 (-16.2%), from €21,331 to €17,885
- Staff costs +€464
new in 2025: €464
- Financial charges +€317
up €317 (+34.6%), from €918 to €1,235
- Other operating charges -€303
down €303 (-32.8%), from €923 to €620
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 | €123,261 | €117,377 | -€5,885 | -4.8% |
| Fixed assets | 21/28 | €34,377 | €35,892 | +€1,515 | +4.4% |
| Tangible fixed assets | 22/27 | €33,733 | €35,248 | +€1,515 | +4.5% |
| Land and buildings | 22 | €24,121 | €23,713 | -€409 | -1.7% |
| Plant, machinery and equipment | 23 | €3,155 | €8,175 | +€5,021 | +159% |
| Furniture and vehicles | 24 | €3,825 | €2,277 | -€1,548 | -40.5% |
| Other tangible fixed assets | 26 | €2,632 | €1,083 | -€1,549 | -58.9% |
| Financial fixed assets | 28 | €644 | €644 | = | 0.0% |
| Current assets | 29/58 | €88,884 | €81,485 | -€7,399 | -8.3% |
| Stocks and contracts in progress | 3 | €65,417 | €48,768 | -€16,649 | -25.5% |
| Stocks | 30/36 | €65,417 | €48,768 | -€16,649 | -25.5% |
| Amounts receivable within one year | 40/41 | €8,129 | €6,827 | -€1,302 | -16.0% |
| Trade receivables | 40 | €5,269 | €3,872 | -€1,397 | -26.5% |
| Other amounts receivable | 41 | €2,860 | €2,956 | +€96 | +3.3% |
| Cash at bank and in hand | 54/58 | €14,840 | €25,328 | +€10,487 | +70.7% |
| Deferred charges and accrued income | 490/1 | €498 | €562 | +€64 | +12.8% |
| Total equity and liabilities | 10/49 | €123,261 | €117,377 | -€5,885 | -4.8% |
| Equity | 10/15 | €45,277 | €55,551 | +€10,275 | +22.7% |
| Contributions | 10/11 | €12,497 | €12,497 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,920 | €41,195 | +€10,275 | +33.2% |
| Amounts payable | 17/49 | €77,985 | €61,825 | -€16,159 | -20.7% |
| Amounts payable within one year | 42/48 | €77,917 | €60,655 | -€17,261 | -22.2% |
| Current portion of amounts payable after more than one year | 42 | €3,490 | - | -€3,490 | |
| Financial debts | 43 | €1,000 | €1,000 | = | 0.0% |
| Credit institutions | 430/8 | €1,000 | €1,000 | = | 0.0% |
| Trade debts | 44 | €1,151 | €2,109 | +€957 | +83.1% |
| Suppliers | 440/4 | €1,151 | €2,109 | +€957 | +83.1% |
| Taxes, remuneration and social security | 45 | €11,134 | €7,408 | -€3,726 | -33.5% |
| Taxes | 450/3 | €1,458 | €1,891 | +€433 | +29.7% |
| Remuneration and social security | 454/9 | €9,676 | €5,517 | -€4,159 | -43.0% |
| Other amounts payable | 47/48 | €61,142 | €50,139 | -€11,003 | -18.0% |
| Accrued charges and deferred income | 492/3 | €68 | €1,170 | +€1,102 | +1,622% |
| Remuneration, social security and pensions | 62 | - | €464 | +€464 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,425 | €5,204 | -€6,222 | -54.5% |
| Other operating charges | 640/8 | €923 | €620 | -€303 | -32.8% |
| Gross operating margin | 9900 | €21,331 | €17,885 | -€3,446 | -16.2% |
| Operating profit (loss) | 9901 | €8,983 | €11,597 | +€2,614 | +29.1% |
| Financial income | 75/76B | €2 | €1 | -€2 | -75.1% |
| Recurring financial income | 75 | €2 | €1 | -€2 | -75.1% |
| Financial charges | 65/66B | €918 | €1,235 | +€317 | +34.6% |
| Recurring financial charges | 65 | €918 | €1,235 | +€317 | +34.6% |
| Profit (loss) for the period before taxes | 9903 | €8,067 | €10,363 | +€2,295 | +28.5% |
| Income taxes | 67/77 | €146 | €88 | -€59 | -40.1% |
| Profit (loss) for the period | 9904 | €7,921 | €10,275 | +€2,354 | +29.7% |
| Profit (loss) for the period to be appropriated | 9905 | €7,921 | €10,275 | +€2,354 | +29.7% |
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 22 October 2026 via checked.be.