JARDY: 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.
JARDY
Largest movements
- Receivables within one year +€25,751
up €25,751 (+53.2%), from €48,431 to €74,183
of which Trade receivables: +€20,300
- Stocks and contracts +€7,550
up €7,550 (+3645.4%), from €207 to €7,757
- Cash -€4,299
down €4,299 (-46.1%), from €9,321 to €5,023
mainly Receivables within one year (-€25,751) and Stocks and contracts (-€7,550)
- Tangible fixed assets -€1,702
down €1,702 (-19.2%), from €8,849 to €7,147
of which Furniture and vehicles: -€852
- Receivables after one year +€1,500
up €1,500 (+74.1%), from €2,024 to €3,524
- Trade debts +€19,398
up €19,398 (+48.8%), from €39,712 to €59,110
- Tax, wage and social debts +€19,131
up €19,131 (+243.8%), from €7,847 to €26,977
of which Remuneration and social security: +€25,454
- Other debts -€5,933
no longer reported in 2025 (was €5,933)
- Profit (loss) carried forward -€3,812
down €3,812 (-30.8%), from €12,358 to €8,546
- Other operating charges -€46,682
down €46,682 (-98.4%), from €47,455 to €773
- Gross operating margin -€35,046
down €35,046, from €23,978 to -€11,068
- Write-downs +€33,965
up €33,965 (+71.9%), from -€47,208 to -€13,244
- Taxes -€5,853
down €5,853 (-98.9%), from €5,919 to €66
- Financial charges -€1,698
down €1,698 (-87.0%), from €1,952 to €254
of which Non-recurring financial charges: -€1,783
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 | €68,850 | €97,633 | +€28,783 | +41.8% |
| Formation expenses | 20 | €17 | - | -€17 | |
| Fixed assets | 21/28 | €8,849 | €7,147 | -€1,702 | -19.2% |
| Tangible fixed assets | 22/27 | €8,849 | €7,147 | -€1,702 | -19.2% |
| Plant, machinery and equipment | 23 | €850 | - | -€850 | |
| Furniture and vehicles | 24 | €7,999 | €7,147 | -€852 | -10.6% |
| Current assets | 29/58 | €59,984 | €90,486 | +€30,502 | +50.9% |
| Amounts receivable after more than one year | 29 | €2,024 | €3,524 | +€1,500 | +74.1% |
| Trade receivables | 290 | €2,024 | €3,524 | +€1,500 | +74.1% |
| Stocks and contracts in progress | 3 | €207 | €7,757 | +€7,550 | +3645.4% |
| Stocks | 30/36 | €207 | €7,757 | +€7,550 | +3645.4% |
| Amounts receivable within one year | 40/41 | €48,431 | €74,183 | +€25,751 | +53.2% |
| Trade receivables | 40 | €46,117 | €66,417 | +€20,300 | +44.0% |
| Other amounts receivable | 41 | €2,315 | €7,766 | +€5,451 | +235.5% |
| Cash at bank and in hand | 54/58 | €9,321 | €5,023 | -€4,299 | -46.1% |
| Total equity and liabilities | 10/49 | €68,850 | €97,633 | +€28,783 | +41.8% |
| Equity | 10/15 | €15,358 | €11,546 | -€3,812 | -24.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,358 | €8,546 | -€3,812 | -30.8% |
| Amounts payable | 17/49 | €53,492 | €86,087 | +€32,595 | +60.9% |
| Amounts payable within one year | 42/48 | €53,492 | €86,087 | +€32,595 | +60.9% |
| Trade debts | 44 | €39,712 | €59,110 | +€19,398 | +48.8% |
| Suppliers | 440/4 | €39,712 | €59,110 | +€19,398 | +48.8% |
| Taxes, remuneration and social security | 45 | €7,847 | €26,977 | +€19,131 | +243.8% |
| Taxes | 450/3 | €6,689 | €365 | -€6,323 | -94.5% |
| Remuneration and social security | 454/9 | €1,158 | €26,612 | +€25,454 | +2198.5% |
| Other amounts payable | 47/48 | €5,933 | - | -€5,933 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,629 | €4,834 | +€205 | +4.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€47,208 | -€13,244 | +€33,965 | +71.9% |
| Other operating charges | 640/8 | €47,455 | €773 | -€46,682 | -98.4% |
| Non-recurring operating charges | 66A | - | €73 | +€73 | |
| Gross operating margin | 9900 | €23,978 | -€11,068 | -€35,046 | |
| Operating profit (loss) | 9901 | €19,102 | -€3,505 | -€22,607 | |
| Financial income | 75/76B | €2 | €13 | +€11 | +449.2% |
| Recurring financial income | 75 | €2 | €13 | +€11 | +449.2% |
| Financial charges | 65/66B | €1,952 | €254 | -€1,698 | -87.0% |
| Recurring financial charges | 65 | €69 | €154 | +€86 | +124.7% |
| Non-recurring financial charges | 66B | €1,883 | €100 | -€1,783 | -94.7% |
| Profit (loss) for the period before taxes | 9903 | €17,153 | -€3,746 | -€20,898 | |
| Income taxes | 67/77 | €5,919 | €66 | -€5,853 | -98.9% |
| Profit (loss) for the period | 9904 | €11,233 | -€3,812 | -€15,045 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,233 | -€3,812 | -€15,045 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.