LE JARDINET: what changed
Two financial 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 JARDINET
Largest movements
- Receivables within one year -€108,373
down €108,373 (-79.9%), from €135,629 to €27,257
of which Trade receivables: -€121,541
- Tangible fixed assets -€37,094
down €37,094 (-5.2%), from €706,911 to €669,817
of which Land and buildings: -€24,721
- Trade debts -€97,319
down €97,319 (-83.4%), from €116,704 to €19,385
- Debts after one year -€43,973
down €43,973 (-7.7%), from €572,552 to €528,579
of which Financial debts: -€35,973
- Profit (loss) carried forward -€12,782
down €12,782 (-19.6%), from €65,184 to €52,402
- Other debts +€11,408
up €11,408 (+43.2%), from €26,378 to €37,786
- Staff costs -€16,728
down €16,728 (-70.5%), from €23,727 to €6,999
- Other operating charges +€15,933
up €15,933 (+351%), from €4,542 to €20,475
- Depreciation +€6,138
up €6,138 (+15.7%), from €39,144 to €45,282
- Gross operating margin -€2,658
down €2,658 (-2.7%), from €99,421 to €96,763
- Taxes -€1,019
down €1,019 (-39.6%), from €2,574 to €1,555
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.
Derived cash bridge
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 | €856,426 | €714,952 | -€141,474 | -16.5% |
| Fixed assets | 21/28 | €707,460 | €670,366 | -€37,094 | -5.2% |
| Tangible fixed assets | 22/27 | €706,911 | €669,817 | -€37,094 | -5.2% |
| Land and buildings | 22 | €644,269 | €619,548 | -€24,721 | -3.8% |
| Plant, machinery and equipment | 23 | €16,007 | €12,923 | -€3,084 | -19.3% |
| Furniture and vehicles | 24 | €41,682 | €33,071 | -€8,611 | -20.7% |
| Other tangible fixed assets | 26 | €4,953 | €4,274 | -€679 | -13.7% |
| Financial fixed assets | 28 | €549 | €549 | = | 0.0% |
| Current assets | 29/58 | €148,967 | €44,586 | -€104,380 | -70.1% |
| Stocks and contracts in progress | 3 | €5,168 | €1,808 | -€3,360 | -65.0% |
| Stocks | 30/36 | €5,168 | €1,808 | -€3,360 | -65.0% |
| Amounts receivable within one year | 40/41 | €135,629 | €27,257 | -€108,373 | -79.9% |
| Trade receivables | 40 | €134,042 | €12,501 | -€121,541 | -90.7% |
| Other amounts receivable | 41 | €1,587 | €14,756 | +€13,168 | +829% |
| Cash at bank and in hand | 54/58 | €6,301 | €13,747 | +€7,446 | +118% |
| Deferred charges and accrued income | 490/1 | €1,868 | €1,774 | -€94 | -5.0% |
| Total equity and liabilities | 10/49 | €856,426 | €714,952 | -€141,474 | -16.5% |
| Equity | 10/15 | €90,184 | €77,402 | -€12,782 | -14.2% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €65,184 | €52,402 | -€12,782 | -19.6% |
| Amounts payable | 17/49 | €766,243 | €637,550 | -€128,692 | -16.8% |
| Amounts payable after more than one year | 17 | €572,552 | €528,579 | -€43,973 | -7.7% |
| Financial debts | 170/4 | €540,552 | €504,579 | -€35,973 | -6.7% |
| Other amounts payable | 178/9 | €32,000 | €24,000 | -€8,000 | -25.0% |
| Amounts payable within one year | 42/48 | €189,983 | €108,215 | -€81,768 | -43.0% |
| Current portion of amounts payable after more than one year | 42 | €41,779 | €48,259 | +€6,480 | +15.5% |
| Trade debts | 44 | €116,704 | €19,385 | -€97,319 | -83.4% |
| Suppliers | 440/4 | €116,704 | €19,385 | -€97,319 | -83.4% |
| Advances received on contracts in progress | 46 | - | €2,305 | +€2,305 | |
| Taxes, remuneration and social security | 45 | €5,122 | €480 | -€4,642 | -90.6% |
| Taxes | 450/3 | €3,573 | €480 | -€3,093 | -86.6% |
| Remuneration and social security | 454/9 | €1,550 | - | -€1,550 | |
| Other amounts payable | 47/48 | €26,378 | €37,786 | +€11,408 | +43.2% |
| Accrued charges and deferred income | 492/3 | €3,707 | €756 | -€2,951 | -79.6% |
| Remuneration, social security and pensions | 62 | €23,727 | €6,999 | -€16,728 | -70.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,144 | €45,282 | +€6,138 | +15.7% |
| Other operating charges | 640/8 | €4,542 | €20,475 | +€15,933 | +351% |
| Non-recurring operating charges | 66A | €176 | €18,416 | +€18,240 | +10,346% |
| Gross operating margin | 9900 | €99,421 | €96,763 | -€2,658 | -2.7% |
| Operating profit (loss) | 9901 | €31,831 | €5,590 | -€26,241 | -82.4% |
| Financial income | 75/76B | €7 | €29 | +€22 | +297% |
| Recurring financial income | 75 | €7 | €29 | +€22 | +297% |
| Financial charges | 65/66B | €17,574 | €16,847 | -€727 | -4.1% |
| Recurring financial charges | 65 | €17,574 | €16,847 | -€727 | -4.1% |
| Profit (loss) for the period before taxes | 9903 | €14,265 | -€11,227 | -€25,492 | |
| Income taxes | 67/77 | €2,574 | €1,555 | -€1,019 | -39.6% |
| Profit (loss) for the period | 9904 | €11,691 | -€12,782 | -€24,473 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,691 | -€12,782 | -€24,473 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.