LE JARDIN DE WATERLOO: what changed
LE JARDIN DE WATERLOO
Largest movements
- Tangible fixed assets +€24,284
up €24,284 (+37.7%), from €64,469 to €88,753
of which Furniture and vehicles: +€21,418
- Cash +€12,491
up €12,491 (+11.5%), from €108,614 to €121,104
mainly Trade debts (+€71,449) and Depreciation (+€18,484)
- Deferred charges and accrued income +€3,978
up €3,978 (+41.5%), from €9,576 to €13,554
- Trade debts +€71,449
up €71,449 (+66.0%), from €108,331 to €179,780
- Profit (loss) carried forward -€41,921
down €41,921 (-1,581%), from -€2,652 to -€44,574
- Accrued charges and deferred income +€6,945
up €6,945 (+12.7%), from €54,557 to €61,503
- Tax, wage and social debts +€4,197
new in 2025: €4,197
- Purchases and services +€106,702
up €106,702 (+14.9%), from €714,079 to €820,781
- Turnover +€74,775
up €74,775 (+9.7%), from €773,770 to €848,545
- Gross operating margin -€32,977
down €32,977 (-52.7%), from €62,580 to €29,603
- Depreciation +€15,515
up €15,515 (+522%), from €2,970 to €18,484
- Other operating charges +€15,322
up €15,322 (+39.0%), from €39,309 to €54,630
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 | €230,969 | €271,403 | +€40,434 | +17.5% |
| Fixed assets | 21/28 | €64,469 | €88,753 | +€24,284 | +37.7% |
| Tangible fixed assets | 22/27 | €64,469 | €88,753 | +€24,284 | +37.7% |
| Plant, machinery and equipment | 23 | €1,677 | €8,130 | +€6,453 | +385% |
| Furniture and vehicles | 24 | €58,864 | €80,283 | +€21,418 | +36.4% |
| Other tangible fixed assets | 26 | €597 | €341 | -€256 | -42.8% |
| Assets under construction and advance payments | 27 | €3,331 | - | -€3,331 | |
| Current assets | 29/58 | €166,500 | €182,650 | +€16,150 | +9.7% |
| Amounts receivable within one year | 40/41 | €48,310 | €47,992 | -€318 | -0.7% |
| Trade receivables | 40 | €41,399 | €42,992 | +€1,593 | +3.8% |
| Other amounts receivable | 41 | €6,911 | €5,000 | -€1,911 | -27.7% |
| Cash at bank and in hand | 54/58 | €108,614 | €121,104 | +€12,491 | +11.5% |
| Deferred charges and accrued income | 490/1 | €9,576 | €13,554 | +€3,978 | +41.5% |
| Total equity and liabilities | 10/49 | €230,969 | €271,403 | +€40,434 | +17.5% |
| Equity | 10/15 | €67,348 | €25,427 | -€41,921 | -62.2% |
| Contributions | 10/11 | €70,000 | €70,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,652 | -€44,574 | -€41,921 | -1,581% |
| Amounts payable | 17/49 | €163,621 | €245,977 | +€82,355 | +50.3% |
| Amounts payable within one year | 42/48 | €109,064 | €184,474 | +€75,410 | +69.1% |
| Trade debts | 44 | €108,331 | €179,780 | +€71,449 | +66.0% |
| Suppliers | 440/4 | €108,331 | €179,780 | +€71,449 | +66.0% |
| Taxes, remuneration and social security | 45 | - | €4,197 | +€4,197 | |
| Taxes | 450/3 | - | €4,197 | +€4,197 | |
| Other amounts payable | 47/48 | €733 | €497 | -€236 | -32.2% |
| Accrued charges and deferred income | 492/3 | €54,557 | €61,503 | +€6,945 | +12.7% |
| Turnover | 70 | €773,770 | €848,545 | +€74,775 | +9.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €714,079 | €820,781 | +€106,702 | +14.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,970 | €18,484 | +€15,515 | +522% |
| Other operating charges | 640/8 | €39,309 | €54,630 | +€15,322 | +39.0% |
| Gross operating margin | 9900 | €62,580 | €29,603 | -€32,977 | -52.7% |
| Operating profit (loss) | 9901 | €20,301 | -€43,512 | -€63,813 | |
| Financial income | 75/76B | €2,636 | €1,286 | -€1,349 | -51.2% |
| Recurring financial income | 75 | €2,636 | €1,286 | -€1,349 | -51.2% |
| Financial charges | 65/66B | €708 | €547 | -€161 | -22.8% |
| Recurring financial charges | 65 | €708 | €547 | -€161 | -22.8% |
| Profit (loss) for the period before taxes | 9903 | €22,229 | -€42,772 | -€65,001 | |
| Income taxes | 67/77 | €1,288 | -€851 | -€2,139 | |
| Profit (loss) for the period | 9904 | €20,940 | -€41,921 | -€62,861 | |
| Profit (loss) for the period to be appropriated | 9905 | €20,940 | -€41,921 | -€62,861 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.