JDS Tuinen: what changed
JDS Tuinen
Largest movements
- Tangible fixed assets +€186,242
up €186,242 (+52.4%), from €355,615 to €541,857
of which Land and buildings: +€155,683
- Cash +€40,696
up €40,696 (+292%), from €13,951 to €54,648
mainly Debts after one year (+€146,702) and Depreciation (+€56,764)
- Receivables within one year +€9,824
up €9,824 (+90.7%), from €10,833 to €20,658
of which Trade receivables: +€6,338
- Debts after one year +€146,702
up €146,702 (+82.3%), from €178,255 to €324,957
- Trade debts +€54,374
up €54,374 (+407%), from €13,367 to €67,741
- Reserves +€39,935
up €39,935 (+782%), from €5,106 to €45,041
- Other debts -€19,290
down €19,290 (-11.9%), from €162,435 to €143,145
- Current portion of long-term debt +€10,766
up €10,766 (+56.3%), from €19,113 to €29,878
- Gross operating margin +€57,893
up €57,893 (+73.6%), from €78,705 to €136,598
- Staff costs +€12,297
new in 2025: €12,297
- Taxes +€8,622
up €8,622 (+478%), from €1,803 to €10,425
- Financial charges +€6,499
up €6,499 (+291%), from €2,232 to €8,731
- Other operating charges -€4,015
down €4,015 (-32.2%), from €12,480 to €8,465
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €387,580 | €622,395 | +€234,815 | +60.6% |
| Fixed assets | 21/28 | €355,768 | €542,176 | +€186,408 | +52.4% |
| Tangible fixed assets | 22/27 | €355,615 | €541,857 | +€186,242 | +52.4% |
| Land and buildings | 22 | €207,028 | €362,711 | +€155,683 | +75.2% |
| Plant, machinery and equipment | 23 | €74,475 | €73,473 | -€1,001 | -1.3% |
| Furniture and vehicles | 24 | €74,112 | €105,673 | +€31,561 | +42.6% |
| Financial fixed assets | 28 | €153 | €318 | +€166 | +109% |
| Current assets | 29/58 | €31,812 | €80,220 | +€48,407 | +152% |
| Amounts receivable within one year | 40/41 | €10,833 | €20,658 | +€9,824 | +90.7% |
| Trade receivables | 40 | €6,490 | €12,828 | +€6,338 | +97.7% |
| Other amounts receivable | 41 | €4,343 | €7,830 | +€3,487 | +80.3% |
| Cash at bank and in hand | 54/58 | €13,951 | €54,648 | +€40,696 | +292% |
| Deferred charges and accrued income | 490/1 | €7,028 | €4,914 | -€2,113 | -30.1% |
| Total equity and liabilities | 10/49 | €387,580 | €622,395 | +€234,815 | +60.6% |
| Equity | 10/15 | €10,106 | €50,041 | +€39,935 | +395% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €5,106 | €45,041 | +€39,935 | +782% |
| Distributable reserves | 133 | €5,106 | €45,041 | +€39,935 | +782% |
| Amounts payable | 17/49 | €377,474 | €572,355 | +€194,880 | +51.6% |
| Amounts payable after more than one year | 17 | €178,255 | €324,957 | +€146,702 | +82.3% |
| Financial debts | 170/4 | €178,255 | €324,957 | +€146,702 | +82.3% |
| Amounts payable within one year | 42/48 | €198,237 | €245,809 | +€47,573 | +24.0% |
| Current portion of amounts payable after more than one year | 42 | €19,113 | €29,878 | +€10,766 | +56.3% |
| Trade debts | 44 | €13,367 | €67,741 | +€54,374 | +407% |
| Suppliers | 440/4 | €13,367 | €67,741 | +€54,374 | +407% |
| Taxes, remuneration and social security | 45 | €3,322 | €5,045 | +€1,723 | +51.9% |
| Taxes | 450/3 | €511 | €4,208 | +€3,698 | +724% |
| Remuneration and social security | 454/9 | €2,812 | €837 | -€1,975 | -70.2% |
| Other amounts payable | 47/48 | €162,435 | €143,145 | -€19,290 | -11.9% |
| Accrued charges and deferred income | 492/3 | €983 | €1,588 | +€605 | +61.6% |
| Remuneration, social security and pensions | 62 | - | €12,297 | +€12,297 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €57,084 | €56,764 | -€321 | -0.6% |
| Other operating charges | 640/8 | €12,480 | €8,465 | -€4,015 | -32.2% |
| Gross operating margin | 9900 | €78,705 | €136,598 | +€57,893 | +73.6% |
| Operating profit (loss) | 9901 | €9,141 | €59,073 | +€49,932 | +546% |
| Financial income | 75/76B | - | €18 | +€18 | |
| Recurring financial income | 75 | - | €18 | +€18 | |
| Financial charges | 65/66B | €2,232 | €8,731 | +€6,499 | +291% |
| Recurring financial charges | 65 | €2,232 | €8,731 | +€6,499 | +291% |
| Profit (loss) for the period before taxes | 9903 | €6,909 | €50,360 | +€43,451 | +629% |
| Income taxes | 67/77 | €1,803 | €10,425 | +€8,622 | +478% |
| Profit (loss) for the period | 9904 | €5,106 | €39,935 | +€34,829 | +682% |
| Profit (loss) for the period to be appropriated | 9905 | €5,106 | €39,935 | +€34,829 | +682% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.