JARDIPLUS Concept & Design: what changed
Two fiscal 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.
JARDIPLUS Concept & Design
Largest movements
- Cash +€53,003
up €53,003 (+21.9%), from €242,548 to €295,552
mainly Depreciation (+€69,726) and Net result for the year (+€69,338)
- Receivables within one year +€33,932
up €33,932 (+39.0%), from €87,011 to €120,944
of which Trade receivables: +€29,680
- Tangible fixed assets -€20,899
down €20,899 (-14.2%), from €147,403 to €126,504
of which Furniture and vehicles: -€23,316
- Reserves +€50,000
up €50,000 (+421.6%), from €11,860 to €61,860
of which Distributable reserves: +€51,860
- Debts after one year -€12,230
down €12,230 (-18.7%), from €65,231 to €53,001
- Tax, wage and social debts +€10,718
up €10,718 (+58.9%), from €18,210 to €28,927
of which Taxes: +€16,014
- Trade debts +€10,670
up €10,670 (+27.6%), from €38,646 to €49,315
- Gross operating margin +€93,600
up €93,600 (+47.3%), from €197,710 to €291,310
- Staff costs +€61,397
up €61,397 (+104.0%), from €59,062 to €120,459
- Taxes +€21,340
up €21,340 (+355.2%), from €6,008 to €27,348
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.
Cash bridge derived
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 | €488,445 | €556,259 | +€67,814 | +13.9% |
| Fixed assets | 21/28 | €147,708 | €126,809 | -€20,899 | -14.1% |
| Tangible fixed assets | 22/27 | €147,403 | €126,504 | -€20,899 | -14.2% |
| Plant, machinery and equipment | 23 | €59,061 | €61,478 | +€2,417 | +4.1% |
| Furniture and vehicles | 24 | €88,342 | €65,026 | -€23,316 | -26.4% |
| Financial fixed assets | 28 | €305 | €305 | = | 0.0% |
| Current assets | 29/58 | €340,736 | €429,449 | +€88,713 | +26.0% |
| Stocks and contracts in progress | 3 | €2,910 | €2,960 | +€50 | +1.7% |
| Stocks | 30/36 | €2,910 | €2,960 | +€50 | +1.7% |
| Amounts receivable within one year | 40/41 | €87,011 | €120,944 | +€33,932 | +39.0% |
| Trade receivables | 40 | €87,011 | €116,692 | +€29,680 | +34.1% |
| Other amounts receivable | 41 | - | €4,252 | +€4,252 | |
| Cash at bank and in hand | 54/58 | €242,548 | €295,552 | +€53,003 | +21.9% |
| Deferred charges and accrued income | 490/1 | €8,267 | €9,994 | +€1,727 | +20.9% |
| Total equity and liabilities | 10/49 | €488,445 | €556,259 | +€67,814 | +13.9% |
| Equity | 10/15 | €207,152 | €261,490 | +€54,338 | +26.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €11,860 | €61,860 | +€50,000 | +421.6% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €10,000 | €61,860 | +€51,860 | +518.6% |
| Profit (loss) carried forward | 14 | €189,092 | €193,430 | +€4,338 | +2.3% |
| Amounts payable | 17/49 | €281,292 | €294,769 | +€13,476 | +4.8% |
| Amounts payable after more than one year | 17 | €65,231 | €53,001 | -€12,230 | -18.7% |
| Financial debts | 170/4 | €65,231 | €53,001 | -€12,230 | -18.7% |
| Amounts payable within one year | 42/48 | €215,871 | €241,576 | +€25,705 | +11.9% |
| Current portion of amounts payable after more than one year | 42 | €35,275 | €36,724 | +€1,449 | +4.1% |
| Trade debts | 44 | €38,646 | €49,315 | +€10,670 | +27.6% |
| Suppliers | 440/4 | €38,646 | €49,315 | +€10,670 | +27.6% |
| Taxes, remuneration and social security | 45 | €18,210 | €28,927 | +€10,718 | +58.9% |
| Taxes | 450/3 | €12,304 | €28,318 | +€16,014 | +130.2% |
| Remuneration and social security | 454/9 | €5,906 | €610 | -€5,296 | -89.7% |
| Other amounts payable | 47/48 | €123,741 | €126,610 | +€2,869 | +2.3% |
| Accrued charges and deferred income | 492/3 | €190 | €191 | +€1 | +0.6% |
| Remuneration, social security and pensions | 62 | €59,062 | €120,459 | +€61,397 | +104.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €68,874 | €69,726 | +€852 | +1.2% |
| Other operating charges | 640/8 | €2,876 | €1,091 | -€1,785 | -62.1% |
| Gross operating margin | 9900 | €197,710 | €291,310 | +€93,600 | +47.3% |
| Operating profit (loss) | 9901 | €66,898 | €100,034 | +€33,135 | +49.5% |
| Financial income | 75/76B | €222 | €2,811 | +€2,588 | +1165.5% |
| Recurring financial income | 75 | €222 | €2,811 | +€2,588 | +1165.5% |
| Financial charges | 65/66B | €5,050 | €6,159 | +€1,108 | +21.9% |
| Recurring financial charges | 65 | €5,050 | €6,159 | +€1,108 | +21.9% |
| Profit (loss) for the period before taxes | 9903 | €62,070 | €96,686 | +€34,615 | +55.8% |
| Income taxes | 67/77 | €6,008 | €27,348 | +€21,340 | +355.2% |
| Profit (loss) for the period | 9904 | €56,062 | €69,338 | +€13,276 | +23.7% |
| Profit (loss) for the period to be appropriated | 9905 | €56,062 | €69,338 | +€13,276 | +23.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.