Jardinet | Avocat: 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.
Jardinet | Avocat
Largest movements
- Receivables after one year -€68,794
no longer reported in 2025 (was €68,794)
- Receivables within one year +€4,892
up €4,892 (+13.3%), from €36,716 to €41,607
of which Other amounts receivable: +€8,292
- Tangible fixed assets -€2,409
down €2,409 (-6.9%), from €35,138 to €32,730
of which Furniture and vehicles: -€4,536
- Other debts -€84,080
down €84,080 (-97.9%), from €85,897 to €1,816
- Profit (loss) carried forward +€34,942
up €34,942 (+39.4%), from €88,769 to €123,712
- Debts after one year -€8,071
down €8,071 (-70.0%), from €11,527 to €3,456
- Tax, wage and social debts -€4,942
down €4,942 (-42.0%), from €11,763 to €6,820
- Trade debts -€3,486
down €3,486 (-87.6%), from €3,982 to €495
- Gross operating margin -€20,142
down €20,142 (-26.3%), from €76,445 to €56,302
- Taxes -€4,604
down €4,604 (-32.3%), from €14,270 to €9,666
- Depreciation +€1,983
up €1,983 (+23.6%), from €8,394 to €10,376
- Financial income -€1,409
down €1,409 (-68.8%), from €2,048 to €638
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 | €213,298 | €148,337 | -€64,960 | -30.5% |
| Fixed assets | 21/28 | €35,138 | €32,730 | -€2,409 | -6.9% |
| Tangible fixed assets | 22/27 | €35,138 | €32,730 | -€2,409 | -6.9% |
| Plant, machinery and equipment | 23 | €1,527 | €3,654 | +€2,127 | +139% |
| Furniture and vehicles | 24 | €33,611 | €29,076 | -€4,536 | -13.5% |
| Current assets | 29/58 | €178,159 | €115,608 | -€62,552 | -35.1% |
| Amounts receivable after more than one year | 29 | €68,794 | - | -€68,794 | |
| Other amounts receivable | 291 | €68,794 | - | -€68,794 | |
| Amounts receivable within one year | 40/41 | €36,716 | €41,607 | +€4,892 | +13.3% |
| Trade receivables | 40 | €30,643 | €27,243 | -€3,400 | -11.1% |
| Other amounts receivable | 41 | €6,072 | €14,364 | +€8,292 | +137% |
| Cash at bank and in hand | 54/58 | €71,895 | €72,454 | +€559 | +0.8% |
| Deferred charges and accrued income | 490/1 | €755 | €1,546 | +€791 | +105% |
| Total equity and liabilities | 10/49 | €213,298 | €148,337 | -€64,960 | -30.5% |
| Equity | 10/15 | €92,269 | €127,212 | +€34,942 | +37.9% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €88,769 | €123,712 | +€34,942 | +39.4% |
| Amounts payable | 17/49 | €121,028 | €21,126 | -€99,902 | -82.5% |
| Amounts payable after more than one year | 17 | €11,527 | €3,456 | -€8,071 | -70.0% |
| Financial debts | 170/4 | €11,527 | €3,456 | -€8,071 | -70.0% |
| Amounts payable within one year | 42/48 | €109,405 | €17,203 | -€92,202 | -84.3% |
| Current portion of amounts payable after more than one year | 42 | €7,764 | €8,071 | +€307 | +3.9% |
| Trade debts | 44 | €3,982 | €495 | -€3,486 | -87.6% |
| Suppliers | 440/4 | €3,982 | €495 | -€3,486 | -87.6% |
| Taxes, remuneration and social security | 45 | €11,763 | €6,820 | -€4,942 | -42.0% |
| Taxes | 450/3 | €11,763 | €6,820 | -€4,942 | -42.0% |
| Other amounts payable | 47/48 | €85,897 | €1,816 | -€84,080 | -97.9% |
| Accrued charges and deferred income | 492/3 | €96 | €467 | +€371 | +387% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,394 | €10,376 | +€1,983 | +23.6% |
| Other operating charges | 640/8 | €395 | €871 | +€477 | +121% |
| Gross operating margin | 9900 | €76,445 | €56,302 | -€20,142 | -26.3% |
| Operating profit (loss) | 9901 | €67,656 | €45,055 | -€22,602 | -33.4% |
| Financial income | 75/76B | €2,048 | €638 | -€1,409 | -68.8% |
| Recurring financial income | 75 | €2,048 | €638 | -€1,409 | -68.8% |
| Financial charges | 65/66B | €1,281 | €1,085 | -€196 | -15.3% |
| Recurring financial charges | 65 | €1,281 | €1,085 | -€196 | -15.3% |
| Profit (loss) for the period before taxes | 9903 | €68,423 | €44,608 | -€23,815 | -34.8% |
| Income taxes | 67/77 | €14,270 | €9,666 | -€4,604 | -32.3% |
| Profit (loss) for the period | 9904 | €54,154 | €34,942 | -€19,212 | -35.5% |
| Profit (loss) for the period to be appropriated | 9905 | €54,154 | €34,942 | -€19,212 | -35.5% |
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 27 October 2026 via checked.be.