Jardinex: 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.
Jardinex
Largest movements
- Tangible fixed assets +€215,201
up €215,201 (+16.8%), from €1.3m to €1.5m
of which Land and buildings: +€228,604
- Receivables within one year -€69,001
down €69,001 (-71.5%), from €96,469 to €27,468
of which Other amounts receivable: -€73,804
- Cash +€61,631
up €61,631 (+101%), from €60,755 to €122,386
mainly Debts after one year (+€201,078) and Net result for the year (+€149,337)
- Debts after one year +€201,078
up €201,078 (+47.3%), from €424,931 to €626,009
- Other debts +€89,890
up €89,890 (+108,944%), from €83 to €89,972
- Reserves -€78,131
down €78,131 (-5.2%), from €1.5m to €1.4m
of which Distributable reserves: -€78,131
- Tax, wage and social debts -€29,262
down €29,262 (-100%), from €29,262 to €0
- Other operating charges +€43,178
up €43,178 (+210%), from €20,522 to €63,700
- Taxes -€16,168
down €16,168 (-41.2%), from €39,262 to €23,094
- Financial income -€13,531
down €13,531 (-8.7%), from €155,000 to €141,469
- Gross operating margin -€8,617
down €8,617 (-4.6%), from €188,270 to €179,652
- Financial charges -€7,091
down €7,091 (-37.4%), from €18,947 to €11,856
From the 31-12-2024 result to the 31-12-2025 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 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,073,203 | €2,278,560 | +€205,357 | +9.9% |
| Fixed assets | 21/28 | €1,911,584 | €2,126,785 | +€215,201 | +11.3% |
| Tangible fixed assets | 22/27 | €1,279,752 | €1,494,953 | +€215,201 | +16.8% |
| Land and buildings | 22 | €1,252,104 | €1,480,708 | +€228,604 | +18.3% |
| Plant, machinery and equipment | 23 | €27,648 | €14,245 | -€13,403 | -48.5% |
| Financial fixed assets | 28 | €631,832 | €631,832 | = | 0.0% |
| Current assets | 29/58 | €161,619 | €151,775 | -€9,844 | -6.1% |
| Amounts receivable within one year | 40/41 | €96,469 | €27,468 | -€69,001 | -71.5% |
| Trade receivables | 40 | - | €4,802 | +€4,802 | |
| Other amounts receivable | 41 | €96,469 | €22,665 | -€73,804 | -76.5% |
| Cash at bank and in hand | 54/58 | €60,755 | €122,386 | +€61,631 | +101% |
| Deferred charges and accrued income | 490/1 | €4,395 | €1,921 | -€2,474 | -56.3% |
| Total equity and liabilities | 10/49 | €2,073,203 | €2,278,560 | +€205,357 | +9.9% |
| Equity | 10/15 | €1,525,043 | €1,446,912 | -€78,131 | -5.1% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €1,500,043 | €1,421,912 | -€78,131 | -5.2% |
| Non-distributable reserves | 130/1 | €2,500 | €2,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,500 | €2,500 | = | 0.0% |
| Distributable reserves | 133 | €1,497,543 | €1,419,412 | -€78,131 | -5.2% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €548,160 | €831,649 | +€283,488 | +51.7% |
| Amounts payable after more than one year | 17 | €424,931 | €626,009 | +€201,078 | +47.3% |
| Financial debts | 170/4 | €424,931 | €626,009 | +€201,078 | +47.3% |
| Amounts payable within one year | 42/48 | €122,479 | €203,326 | +€80,847 | +66.0% |
| Current portion of amounts payable after more than one year | 42 | €72,764 | €83,105 | +€10,341 | +14.2% |
| Trade debts | 44 | €4,360 | €12,838 | +€8,478 | +194% |
| Suppliers | 440/4 | €4,360 | €12,838 | +€8,478 | +194% |
| Advances received on contracts in progress | 46 | €16,010 | €17,410 | +€1,400 | +8.7% |
| Taxes, remuneration and social security | 45 | €29,262 | €0 | -€29,262 | -100% |
| Taxes | 450/3 | €29,262 | €0 | -€29,262 | -100% |
| Other amounts payable | 47/48 | €83 | €89,972 | +€89,890 | +108,944% |
| Accrued charges and deferred income | 492/3 | €750 | €2,314 | +€1,564 | +209% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €71,247 | €73,134 | +€1,887 | +2.6% |
| Other operating charges | 640/8 | €20,522 | €63,700 | +€43,178 | +210% |
| Gross operating margin | 9900 | €188,270 | €179,652 | -€8,617 | -4.6% |
| Operating profit (loss) | 9901 | €96,501 | €42,818 | -€53,682 | -55.6% |
| Financial income | 75/76B | €155,000 | €141,469 | -€13,531 | -8.7% |
| Recurring financial income | 75 | €155,000 | €141,469 | -€13,531 | -8.7% |
| Financial charges | 65/66B | €18,947 | €11,856 | -€7,091 | -37.4% |
| Recurring financial charges | 65 | €18,947 | €11,856 | -€7,091 | -37.4% |
| Profit (loss) for the period before taxes | 9903 | €232,553 | €172,431 | -€60,122 | -25.9% |
| Income taxes | 67/77 | €39,262 | €23,094 | -€16,168 | -41.2% |
| Profit (loss) for the period | 9904 | €193,291 | €149,337 | -€43,954 | -22.7% |
| Profit (loss) for the period to be appropriated | 9905 | €193,291 | €149,337 | -€43,954 | -22.7% |
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 19 October 2026 via checked.be.