KODA Jardins: what changed
KODA Jardins
Largest movements
- Receivables within one year -€5,436
down €5,436 (-83.5%), from €6,512 to €1,076
of which Other amounts receivable: -€3,644
- Tangible fixed assets +€4,434
up €4,434 (+49.9%), from €8,889 to €13,323
of which Furniture and vehicles: +€3,652
- Deferred charges and accrued income -€1,643
down €1,643 (-17.0%), from €9,642 to €8,000
- Formation expenses -€421
down €421 (-21.5%), from €1,961 to €1,540
- Profit (loss) carried forward -€10,530
down €10,530 (-513%), from -€2,054 to -€12,583
- Debts after one year +€7,000
up €7,000 (+70.0%), from €10,000 to €17,000
- Other debts +€1,076
up €1,076 (+47.1%), from €2,284 to €3,360
- Trade debts -€898
down €898 (-23.8%), from €3,779 to €2,881
- Gross operating margin -€4,903
down €4,903 (-388%), from -€1,264 to -€6,168
- Depreciation +€3,187
up €3,187 (+467%), from €683 to €3,869
- Other operating charges +€292
up €292 (+452%), from €65 to €357
- Financial charges +€93
up €93 (+219%), from €42 to €136
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 | €39,009 | €35,750 | -€3,259 | -8.4% |
| Formation expenses | 20 | €1,961 | €1,540 | -€421 | -21.5% |
| Fixed assets | 21/28 | €10,447 | €14,563 | +€4,116 | +39.4% |
| Intangible fixed assets | 21 | €1,558 | €1,239 | -€319 | -20.5% |
| Tangible fixed assets | 22/27 | €8,889 | €13,323 | +€4,434 | +49.9% |
| Plant, machinery and equipment | 23 | €1,257 | €2,040 | +€782 | +62.2% |
| Furniture and vehicles | 24 | €7,632 | €11,284 | +€3,652 | +47.8% |
| Current assets | 29/58 | €26,601 | €19,647 | -€6,954 | -26.1% |
| Amounts receivable within one year | 40/41 | €6,512 | €1,076 | -€5,436 | -83.5% |
| Trade receivables | 40 | €2,500 | €707 | -€1,793 | -71.7% |
| Other amounts receivable | 41 | €4,012 | €368 | -€3,644 | -90.8% |
| Cash at bank and in hand | 54/58 | €10,446 | €10,572 | +€126 | +1.2% |
| Deferred charges and accrued income | 490/1 | €9,642 | €8,000 | -€1,643 | -17.0% |
| Total equity and liabilities | 10/49 | €39,009 | €35,750 | -€3,259 | -8.4% |
| Equity | 10/15 | €22,946 | €12,417 | -€10,530 | -45.9% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,054 | -€12,583 | -€10,530 | -513% |
| Amounts payable | 17/49 | €16,063 | €23,333 | +€7,271 | +45.3% |
| Amounts payable after more than one year | 17 | €10,000 | €17,000 | +€7,000 | +70.0% |
| Other amounts payable | 178/9 | €10,000 | €17,000 | +€7,000 | +70.0% |
| Amounts payable within one year | 42/48 | €6,063 | €6,241 | +€178 | +2.9% |
| Trade debts | 44 | €3,779 | €2,881 | -€898 | -23.8% |
| Suppliers | 440/4 | €3,779 | €2,881 | -€898 | -23.8% |
| Other amounts payable | 47/48 | €2,284 | €3,360 | +€1,076 | +47.1% |
| Accrued charges and deferred income | 492/3 | - | €92 | +€92 | |
| Non-recurring operating income | 76A | - | €1,392 | +€1,392 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €683 | €3,869 | +€3,187 | +467% |
| Other operating charges | 640/8 | €65 | €357 | +€292 | +452% |
| Gross operating margin | 9900 | -€1,264 | -€6,168 | -€4,903 | -388% |
| Operating profit (loss) | 9901 | -€2,011 | -€10,394 | -€8,382 | -417% |
| Financial charges | 65/66B | €42 | €136 | +€93 | +219% |
| Recurring financial charges | 65 | €42 | €136 | +€93 | +219% |
| Profit (loss) for the period before taxes | 9903 | -€2,054 | -€10,530 | -€8,476 | -413% |
| Profit (loss) for the period | 9904 | -€2,054 | -€10,530 | -€8,476 | -413% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,054 | -€10,530 | -€8,476 | -413% |
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 8 November 2026 via checked.be.