L.T. JARDINS: what changed
What changed
L.T. JARDINS
NACE 46.610, Wholesale trade
filed annual accounts (NBB)
Net result for the year
€2,171
2024 · €1,860+€311
Equity
€94,953
2024 · €92,782+€2,171
Cash
€88,723
2024 · €83,896+€4,828
Balance sheet total
€159,599
2024 · €158,767+€832
Largest movements
Assets
- Receivables within one year -€8,995
down €8,995 (-49.7%), from €18,101 to €9,106
of which Trade receivables: -€12,131
- Cash +€4,828
up €4,828 (+5.8%), from €83,896 to €88,723
mainly Depreciation (+€11,800) and Receivables within one year (+€8,995)
- Tangible fixed assets +€4,720
up €4,720 (+12.4%), from €38,136 to €42,857
of which Furniture and vehicles: +€9,693
Equity and liabilities
- Debts after one year +€4,770
up €4,770 (+20.7%), from €23,030 to €27,800
- Current portion of long-term debt -€3,318
down €3,318 (-23.0%), from €14,416 to €11,098
- Other debts -€3,101
down €3,101 (-14.2%), from €21,791 to €18,690
- Profit (loss) carried forward +€2,171
up €2,171 (+6.9%), from €31,333 to €33,504
- Trade debts +€1,987
up €1,987 (+423%), from €470 to €2,457
Income statement
- Staff costs +€8,393
up €8,393 (+19.7%), from €42,625 to €51,019
- Depreciation -€6,564
down €6,564 (-35.7%), from €18,364 to €11,800
- Gross operating margin +€1,324
up €1,324 (+2.0%), from €65,970 to €67,294
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.
Result 2024
€1,860
Gross operating margin
+€1,324
Staff costs
-€8,393
Depreciation
+€6,564
Other operating charges
+€366
Financial income
+€234
Financial charges
+€155
Taxes
+€62
Result 2025
€2,171
raises the resultlowers the result
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.
From operations
+€19,897
Investment
-€16,521
Financing
+€1,451
Cash 2024
€83,896
From operations (derived)
+€19,897
Net result for the year
+€2,171
Depreciation
+€11,800
Stocks and contracts
-€456
Receivables within one year
+€8,995
Deferred charges and accrued income
+€176
Trade debts
+€1,987
Tax, wage and social debts
-€1,677
Other debts
-€3,101
Investment (derived)
-€16,521
Investment in fixed assets (net)
-€16,521
Financing
+€1,451
Debts after one year
+€4,770
Current portion of long-term debt
-€3,318
Cash 2025
€88,723
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €158,767 | €159,599 | +€832 | +0.5% |
| Fixed assets | 21/28 | €38,174 | €42,894 | +€4,720 | +12.4% |
| Tangible fixed assets | 22/27 | €38,136 | €42,857 | +€4,720 | +12.4% |
| Plant, machinery and equipment | 23 | €5,892 | €2,500 | -€3,392 | -57.6% |
| Furniture and vehicles | 24 | €27,292 | €36,985 | +€9,693 | +35.5% |
| Other tangible fixed assets | 26 | €4,953 | €3,372 | -€1,581 | -31.9% |
| Financial fixed assets | 28 | €37 | €37 | = | 0.0% |
| Current assets | 29/58 | €120,593 | €116,705 | -€3,888 | -3.2% |
| Stocks and contracts in progress | 3 | €18,310 | €18,765 | +€456 | +2.5% |
| Stocks | 30/36 | €18,310 | €18,765 | +€456 | +2.5% |
| Amounts receivable within one year | 40/41 | €18,101 | €9,106 | -€8,995 | -49.7% |
| Trade receivables | 40 | €18,101 | €5,970 | -€12,131 | -67.0% |
| Other amounts receivable | 41 | - | €3,135 | +€3,135 | |
| Cash at bank and in hand | 54/58 | €83,896 | €88,723 | +€4,828 | +5.8% |
| Deferred charges and accrued income | 490/1 | €287 | €111 | -€176 | -61.2% |
| Total equity and liabilities | 10/49 | €158,767 | €159,599 | +€832 | +0.5% |
| Equity | 10/15 | €92,782 | €94,953 | +€2,171 | +2.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €42,857 | €42,857 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,861 | €18,861 | = | 0.0% |
| Distributable reserves | 133 | €21,996 | €21,996 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,333 | €33,504 | +€2,171 | +6.9% |
| Amounts payable | 17/49 | €65,985 | €64,647 | -€1,339 | -2.0% |
| Amounts payable after more than one year | 17 | €23,030 | €27,800 | +€4,770 | +20.7% |
| Financial debts | 170/4 | €23,030 | €27,800 | +€4,770 | +20.7% |
| Amounts payable within one year | 42/48 | €42,955 | €36,847 | -€6,108 | -14.2% |
| Current portion of amounts payable after more than one year | 42 | €14,416 | €11,098 | -€3,318 | -23.0% |
| Trade debts | 44 | €470 | €2,457 | +€1,987 | +423% |
| Suppliers | 440/4 | €470 | €2,457 | +€1,987 | +423% |
| Taxes, remuneration and social security | 45 | €6,278 | €4,602 | -€1,677 | -26.7% |
| Taxes | 450/3 | €2,605 | €380 | -€2,225 | -85.4% |
| Remuneration and social security | 454/9 | €3,673 | €4,222 | +€549 | +14.9% |
| Other amounts payable | 47/48 | €21,791 | €18,690 | -€3,101 | -14.2% |
| Remuneration, social security and pensions | 62 | €42,625 | €51,019 | +€8,393 | +19.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,364 | €11,800 | -€6,564 | -35.7% |
| Other operating charges | 640/8 | €1,778 | €1,412 | -€366 | -20.6% |
| Gross operating margin | 9900 | €65,970 | €67,294 | +€1,324 | +2.0% |
| Operating profit (loss) | 9901 | €3,203 | €3,063 | -€140 | -4.4% |
| Financial income | 75/76B | €980 | €1,214 | +€234 | +23.9% |
| Recurring financial income | 75 | €980 | €1,214 | +€234 | +23.9% |
| Financial charges | 65/66B | €2,004 | €1,849 | -€155 | -7.7% |
| Recurring financial charges | 65 | €2,004 | €1,849 | -€155 | -7.7% |
| Profit (loss) for the period before taxes | 9903 | €2,179 | €2,427 | +€248 | +11.4% |
| Income taxes | 67/77 | €319 | €256 | -€62 | -19.6% |
| Profit (loss) for the period | 9904 | €1,860 | €2,171 | +€311 | +16.7% |
| Profit (loss) for the period to be appropriated | 9905 | €1,860 | €2,171 | +€311 | +16.7% |
Next steps
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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 4 November 2026 via checked.be.