Jardiver: 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.
Jardiver
Largest movements
- Receivables within one year +€57,115
up €57,115 (+50.1%), from €113,932 to €171,047
of which Other amounts receivable: +€51,599
- Cash -€25,061
down €25,061 (-59.9%), from €41,805 to €16,743
mainly Debts after one year (-€76,345) and Receivables within one year (-€57,115)
- Tangible fixed assets +€14,914
up €14,914 (+10.7%), from €140,023 to €154,938
of which Land and buildings: +€33,986
- Stocks and contracts -€11,215
down €11,215 (-10.1%), from €111,357 to €100,142
- Deferred charges and accrued income -€6,024
down €6,024 (-20.4%), from €29,459 to €23,435
- Debts after one year -€76,345
down €76,345 (-63.9%), from €119,435 to €43,090
- Trade debts +€41,456
up €41,456 (+79.9%), from €51,895 to €93,352
- Other debts +€28,755
up €28,755, from €0 to €28,755
- Reserves +€20,852
up €20,852 (+52.7%), from €39,550 to €60,402
- Current portion of long-term debt +€12,385
up €12,385 (+16.3%), from €75,801 to €88,186
- Gross operating margin +€62,763
up €62,763 (+41.7%), from €150,528 to €213,291
- Taxes +€17,755
up €17,755 (+171%), from €10,371 to €28,125
- Financial charges +€10,924
up €10,924 (+53.1%), from €20,559 to €31,483
- Financial income +€6,858
up €6,858 (+43,875%), from €16 to €6,873
- Staff costs -€4,969
down €4,969 (-6.8%), from €72,957 to €67,988
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 | €436,576 | €466,306 | +€29,730 | +6.8% |
| Fixed assets | 21/28 | €140,023 | €154,938 | +€14,914 | +10.7% |
| Tangible fixed assets | 22/27 | €140,023 | €154,938 | +€14,914 | +10.7% |
| Land and buildings | 22 | €44,662 | €78,648 | +€33,986 | +76.1% |
| Plant, machinery and equipment | 23 | €9,730 | €6,371 | -€3,359 | -34.5% |
| Furniture and vehicles | 24 | €13,577 | €7,257 | -€6,321 | -46.6% |
| Leasing and similar rights | 25 | €2,771 | €167 | -€2,604 | -94.0% |
| Other tangible fixed assets | 26 | €69,283 | €62,495 | -€6,788 | -9.8% |
| Current assets | 29/58 | €296,553 | €311,368 | +€14,815 | +5.0% |
| Stocks and contracts in progress | 3 | €111,357 | €100,142 | -€11,215 | -10.1% |
| Contracts in progress | 37 | €111,357 | €100,142 | -€11,215 | -10.1% |
| Amounts receivable within one year | 40/41 | €113,932 | €171,047 | +€57,115 | +50.1% |
| Trade receivables | 40 | €53,766 | €59,283 | +€5,516 | +10.3% |
| Other amounts receivable | 41 | €60,165 | €111,765 | +€51,599 | +85.8% |
| Current investments | 50/53 | €0 | €0 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €41,805 | €16,743 | -€25,061 | -59.9% |
| Deferred charges and accrued income | 490/1 | €29,459 | €23,435 | -€6,024 | -20.4% |
| Total equity and liabilities | 10/49 | €436,576 | €466,306 | +€29,730 | +6.8% |
| Equity | 10/15 | €45,950 | €66,544 | +€20,594 | +44.8% |
| Contributions | 10/11 | €6,400 | €6,400 | = | 0.0% |
| Reserves | 13 | €39,550 | €60,402 | +€20,852 | +52.7% |
| Distributable reserves | 133 | €39,550 | €60,402 | +€20,852 | +52.7% |
| Profit (loss) carried forward | 14 | €0 | -€258 | -€258 | |
| Amounts payable | 17/49 | €390,626 | €399,761 | +€9,136 | +2.3% |
| Amounts payable after more than one year | 17 | €119,435 | €43,090 | -€76,345 | -63.9% |
| Financial debts | 170/4 | €119,435 | €43,090 | -€76,345 | -63.9% |
| Amounts payable within one year | 42/48 | €271,190 | €356,671 | +€85,481 | +31.5% |
| Current portion of amounts payable after more than one year | 42 | €75,801 | €88,186 | +€12,385 | +16.3% |
| Financial debts | 43 | €35,125 | €34,281 | -€844 | -2.4% |
| Credit institutions | 430/8 | €35,125 | €34,281 | -€844 | -2.4% |
| Trade debts | 44 | €51,895 | €93,352 | +€41,456 | +79.9% |
| Suppliers | 440/4 | €51,895 | €93,352 | +€41,456 | +79.9% |
| Taxes, remuneration and social security | 45 | €108,369 | €112,098 | +€3,728 | +3.4% |
| Taxes | 450/3 | €100,755 | €100,247 | -€508 | -0.5% |
| Remuneration and social security | 454/9 | €7,615 | €11,851 | +€4,237 | +55.6% |
| Other amounts payable | 47/48 | €0 | €28,755 | +€28,755 | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €72,957 | €67,988 | -€4,969 | -6.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,435 | €38,030 | +€3,595 | +10.4% |
| Other operating charges | 640/8 | €7,557 | €6,047 | -€1,510 | -20.0% |
| Gross operating margin | 9900 | €150,528 | €213,291 | +€62,763 | +41.7% |
| Operating profit (loss) | 9901 | €35,579 | €101,226 | +€65,647 | +185% |
| Financial income | 75/76B | €16 | €6,873 | +€6,858 | +43,875% |
| Recurring financial income | 75 | €16 | €6,873 | +€6,858 | +43,875% |
| Financial charges | 65/66B | €20,559 | €31,483 | +€10,924 | +53.1% |
| Recurring financial charges | 65 | €20,559 | €31,483 | +€10,924 | +53.1% |
| Profit (loss) for the period before taxes | 9903 | €15,035 | €76,616 | +€61,581 | +410% |
| Income taxes | 67/77 | €10,371 | €28,125 | +€17,755 | +171% |
| Profit (loss) for the period | 9904 | €4,665 | €48,491 | +€43,826 | +940% |
| Profit (loss) for the period to be appropriated | 9905 | €4,665 | €48,491 | +€43,826 | +940% |
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 20 October 2026 via checked.be.