JARDINS SERVICES: 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.
JARDINS SERVICES
Largest movements
- Receivables within one year -€35,512
down €35,512 (-77.8%), from €45,643 to €10,131
of which Trade receivables: -€35,415
- Cash +€21,010
up €21,010 (+76.7%), from €27,398 to €48,408
mainly Receivables within one year (+€35,512) and Depreciation (+€5,848)
- Tangible fixed assets -€5,848
down €5,848 (-37.2%), from €15,704 to €9,856
of which Plant, machinery and equipment: -€5,589
- Trade debts -€21,022
down €21,022 (-91.8%), from €22,895 to €1,872
- Other debts +€3,813
up €3,813 (+9.7%), from €39,158 to €42,971
- Profit (loss) carried forward -€2,903
down €2,903 (-41.9%), from €6,931 to €4,028
- Gross operating margin -€3,224
down €3,224 (-40.0%), from €8,059 to €4,835
- Other operating charges +€112
up €112 (+29.0%), from €387 to €500
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 | €89,444 | €69,331 | -€20,113 | -22.5% |
| Fixed assets | 21/28 | €16,084 | €10,236 | -€5,848 | -36.4% |
| Tangible fixed assets | 22/27 | €15,704 | €9,856 | -€5,848 | -37.2% |
| Plant, machinery and equipment | 23 | €15,238 | €9,649 | -€5,589 | -36.7% |
| Furniture and vehicles | 24 | €466 | €207 | -€259 | -55.6% |
| Financial fixed assets | 28 | €380 | €380 | = | 0.0% |
| Current assets | 29/58 | €73,360 | €59,095 | -€14,265 | -19.4% |
| Amounts receivable within one year | 40/41 | €45,643 | €10,131 | -€35,512 | -77.8% |
| Trade receivables | 40 | €44,004 | €8,589 | -€35,415 | -80.5% |
| Other amounts receivable | 41 | €1,639 | €1,542 | -€97 | -5.9% |
| Cash at bank and in hand | 54/58 | €27,398 | €48,408 | +€21,010 | +76.7% |
| Deferred charges and accrued income | 490/1 | €319 | €556 | +€237 | +74.4% |
| Total equity and liabilities | 10/49 | €89,444 | €69,331 | -€20,113 | -22.5% |
| Equity | 10/15 | €27,391 | €24,488 | -€2,903 | -10.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,931 | €4,028 | -€2,903 | -41.9% |
| Amounts payable | 17/49 | €62,053 | €44,843 | -€17,209 | -27.7% |
| Amounts payable within one year | 42/48 | €62,053 | €44,843 | -€17,209 | -27.7% |
| Trade debts | 44 | €22,895 | €1,872 | -€21,022 | -91.8% |
| Suppliers | 440/4 | €22,895 | €1,872 | -€21,022 | -91.8% |
| Other amounts payable | 47/48 | €39,158 | €42,971 | +€3,813 | +9.7% |
| Non-recurring operating income | 76A | - | €51 | +€51 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,885 | €5,848 | -€38 | -0.6% |
| Other operating charges | 640/8 | €387 | €500 | +€112 | +29.0% |
| Non-recurring operating charges | 66A | - | €1,336 | +€1,336 | |
| Gross operating margin | 9900 | €8,059 | €4,835 | -€3,224 | -40.0% |
| Operating profit (loss) | 9901 | €1,786 | -€2,849 | -€4,636 | |
| Financial charges | 65/66B | €81 | €54 | -€27 | -33.5% |
| Recurring financial charges | 65 | €81 | €54 | -€27 | -33.5% |
| Profit (loss) for the period before taxes | 9903 | €1,705 | -€2,903 | -€4,608 | |
| Profit (loss) for the period | 9904 | €1,705 | -€2,903 | -€4,608 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,705 | -€2,903 | -€4,608 |
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 18 October 2026 via checked.be.