JARDINA: 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.
JARDINA
Largest movements
- Tangible fixed assets -€7,170
down €7,170 (-87.1%), from €8,232 to €1,062
of which Plant, machinery and equipment: -€6,870
- Receivables within one year +€5,015
up €5,015 (+65.1%), from €7,703 to €12,719
of which Trade receivables: +€8,015
- Stocks and contracts +€1,953
up €1,953 (+54.8%), from €3,564 to €5,517
- Cash -€1,334
down €1,334 (-3.2%), from €42,230 to €40,895
mainly Receivables within one year (-€5,015) and Tax, wage and social debts (-€2,262)
- Tax, wage and social debts -€2,262
down €2,262 (-93.5%), from €2,420 to €158
- Reserves +€706
up €706 (+1.8%), from €39,862 to €40,568
- Gross operating margin +€20,328
up €20,328, from -€11,365 to €8,963
- Depreciation -€995
down €995 (-12.2%), from €8,165 to €7,170
- Other operating charges -€523
down €523 (-39.6%), from €1,321 to €799
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 | €61,820 | €60,284 | -€1,536 | -2.5% |
| Fixed assets | 21/28 | €8,263 | €1,093 | -€7,170 | -86.8% |
| Tangible fixed assets | 22/27 | €8,232 | €1,062 | -€7,170 | -87.1% |
| Plant, machinery and equipment | 23 | €7,932 | €1,062 | -€6,870 | -86.6% |
| Furniture and vehicles | 24 | €300 | - | -€300 | |
| Financial fixed assets | 28 | €31 | €31 | = | 0.0% |
| Current assets | 29/58 | €53,557 | €59,191 | +€5,634 | +10.5% |
| Stocks and contracts in progress | 3 | €3,564 | €5,517 | +€1,953 | +54.8% |
| Stocks | 30/36 | €3,564 | €5,517 | +€1,953 | +54.8% |
| Amounts receivable within one year | 40/41 | €7,703 | €12,719 | +€5,015 | +65.1% |
| Trade receivables | 40 | €4,703 | €12,719 | +€8,015 | +170% |
| Other amounts receivable | 41 | €3,000 | - | -€3,000 | |
| Cash at bank and in hand | 54/58 | €42,230 | €40,895 | -€1,334 | -3.2% |
| Deferred charges and accrued income | 490/1 | €60 | €60 | = | 0.0% |
| Total equity and liabilities | 10/49 | €61,820 | €60,284 | -€1,536 | -2.5% |
| Equity | 10/15 | €58,206 | €59,160 | +€954 | +1.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €39,862 | €40,568 | +€706 | +1.8% |
| Distributable reserves | 133 | €39,862 | €40,568 | +€706 | +1.8% |
| Profit (loss) carried forward | 14 | -€248 | - | +€248 | |
| Amounts payable | 17/49 | €3,614 | €1,124 | -€2,490 | -68.9% |
| Amounts payable within one year | 42/48 | €3,614 | €1,124 | -€2,490 | -68.9% |
| Trade debts | 44 | €1,194 | €966 | -€228 | -19.1% |
| Suppliers | 440/4 | €1,194 | €966 | -€228 | -19.1% |
| Taxes, remuneration and social security | 45 | €2,420 | €158 | -€2,262 | -93.5% |
| Taxes | 450/3 | €2,420 | €158 | -€2,262 | -93.5% |
| Non-recurring operating income | 76A | - | €10,000 | +€10,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,165 | €7,170 | -€995 | -12.2% |
| Other operating charges | 640/8 | €1,321 | €799 | -€523 | -39.6% |
| Non-recurring operating charges | 66A | €3,841 | - | -€3,841 | |
| Gross operating margin | 9900 | -€11,365 | €8,963 | +€20,328 | |
| Operating profit (loss) | 9901 | -€24,691 | €995 | +€25,686 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €52 | €40 | -€12 | -22.2% |
| Recurring financial charges | 65 | €52 | €40 | -€12 | -22.2% |
| Profit (loss) for the period before taxes | 9903 | -€24,743 | €954 | +€25,697 | |
| Profit (loss) for the period | 9904 | -€24,743 | €954 | +€25,697 | |
| Profit (loss) for the period to be appropriated | 9905 | -€24,743 | €954 | +€25,697 |
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 15 October 2026 via checked.be.