LE JARDIN D'ARLON: what changed
Two fiscal 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.
LE JARDIN D'ARLON
Largest movements
- Cash +€113,538
up €113,538 (+15.5%), from €731,882 to €845,420
mainly Net result for the year (+€81,689) and Tax, wage and social debts (+€18,806)
- Tangible fixed assets -€12,312
down €12,312 (-8.8%), from €139,492 to €127,180
of which Furniture and vehicles: -€9,130
- Profit (loss) carried forward +€81,689
up €81,689 (+18.3%), from €446,136 to €527,825
- Tax, wage and social debts +€18,806
up €18,806 (+5.2%), from €362,942 to €381,748
of which Taxes: +€18,771
- Trade debts +€15,764
up €15,764 (+22.3%), from €70,791 to €86,555
- Staff costs +€63,451
up €63,451 (+3.2%), from €2.0m to €2.1m
- Write-downs -€48,178
down €48,178 (-92.1%), from €52,292 to €4,114
- Gross operating margin +€30,774
up €30,774 (+1.4%), from €2.1m to €2.2m
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 | €980,155 | €1,096,519 | +€116,364 | +11.9% |
| Fixed assets | 21/28 | €140,877 | €128,566 | -€12,312 | -8.7% |
| Tangible fixed assets | 22/27 | €139,492 | €127,180 | -€12,312 | -8.8% |
| Plant, machinery and equipment | 23 | €10,109 | €7,713 | -€2,396 | -23.7% |
| Furniture and vehicles | 24 | €22,900 | €13,769 | -€9,130 | -39.9% |
| Other tangible fixed assets | 26 | €106,484 | €105,698 | -€786 | -0.7% |
| Financial fixed assets | 28 | €1,385 | €1,385 | = | 0.0% |
| Current assets | 29/58 | €839,278 | €967,953 | +€128,675 | +15.3% |
| Amounts receivable within one year | 40/41 | €94,000 | €102,686 | +€8,685 | +9.2% |
| Trade receivables | 40 | €84,000 | €92,686 | +€8,685 | +10.3% |
| Other amounts receivable | 41 | €10,000 | €10,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €731,882 | €845,420 | +€113,538 | +15.5% |
| Deferred charges and accrued income | 490/1 | €13,396 | €19,847 | +€6,451 | +48.2% |
| Total equity and liabilities | 10/49 | €980,155 | €1,096,519 | +€116,364 | +11.9% |
| Equity | 10/15 | €446,136 | €527,825 | +€81,689 | +18.3% |
| Profit (loss) carried forward | 14 | €446,136 | €527,825 | +€81,689 | +18.3% |
| Amounts payable | 17/49 | €534,018 | €568,693 | +€34,675 | +6.5% |
| Amounts payable within one year | 42/48 | €533,733 | €568,303 | +€34,570 | +6.5% |
| Current portion of amounts payable after more than one year | 42 | €100,000 | €100,000 | = | 0.0% |
| Trade debts | 44 | €70,791 | €86,555 | +€15,764 | +22.3% |
| Suppliers | 440/4 | €70,791 | €86,555 | +€15,764 | +22.3% |
| Taxes, remuneration and social security | 45 | €362,942 | €381,748 | +€18,806 | +5.2% |
| Taxes | 450/3 | €14,350 | €33,121 | +€18,771 | +130.8% |
| Remuneration and social security | 454/9 | €348,592 | €348,627 | +€35 | 0.0% |
| Accrued charges and deferred income | 492/3 | €285 | €390 | +€105 | +36.8% |
| Non-recurring operating income | 76A | €7,638 | - | -€7,638 | |
| Remuneration, social security and pensions | 62 | €1,996,496 | €2,059,947 | +€63,451 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,959 | €18,130 | +€2,171 | +13.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €52,292 | €4,114 | -€48,178 | -92.1% |
| Gross operating margin | 9900 | €2,136,529 | €2,167,303 | +€30,774 | +1.4% |
| Operating profit (loss) | 9901 | €71,781 | €85,112 | +€13,331 | +18.6% |
| Financial income | 75/76B | €952 | €5,577 | +€4,625 | +485.8% |
| Recurring financial income | 75 | €952 | €5,577 | +€4,625 | +485.8% |
| Financial charges | 65/66B | €6,925 | €7,042 | +€117 | +1.7% |
| Recurring financial charges | 65 | €6,925 | €7,042 | +€117 | +1.7% |
| Profit (loss) for the period before taxes | 9903 | €65,808 | €83,647 | +€17,839 | +27.1% |
| Income taxes | 67/77 | €566 | €1,958 | +€1,392 | +245.9% |
| Profit (loss) for the period | 9904 | €65,242 | €81,689 | +€16,447 | +25.2% |
| Profit (loss) for the period to be appropriated | 9905 | €65,242 | €81,689 | +€16,447 | +25.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.