LE-JARDINIER: 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-JARDINIER
Largest movements
- Current assets -€12,407
down €12,407 (-92.4%), from €13,432 to €1,024
of which Receivables within one year: -€12,624
- Tangible fixed assets -€4,497
down €4,497 (-50.3%), from €8,947 to €4,451
- Financial fixed assets -€660
down €660 (-73.3%), from €900 to €240
- Formation expenses -€639
down €639 (-53.0%), from €1,207 to €568
- Intangible fixed assets -€404
down €404 (-41.1%), from €982 to €578
- Equity -€18,583
down €18,583 (-32.4%), from -€57,311 to -€75,894
of which Profit (loss) carried forward: -€18,583
- Debts within one year -€10,024
down €10,024 (-12.1%), from €82,779 to €72,755
- Debts after one year +€10,000
new in 2020: €10,000
- Gross operating margin -€8,192
down €8,192 (-176%), from -€4,665 to -€12,856
- Depreciation -€184
down €184 (-3.2%), from €5,724 to €5,540
- Taxes -€182
down €182, from €125 to -€56
From the 2019 result to the 2020 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2019 | 2020 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €25,468 | €6,861 | -€18,607 | -73.1% |
| Formation expenses | 20 | €1,207 | €568 | -€639 | -53.0% |
| Fixed assets | 21/28 | €10,829 | €5,269 | -€5,561 | -51.3% |
| Intangible fixed assets | 21 | €982 | €578 | -€404 | -41.1% |
| Tangible fixed assets | 22/27 | €8,947 | €4,451 | -€4,497 | -50.3% |
| Financial fixed assets | 28 | €900 | €240 | -€660 | -73.3% |
| Current assets | 29/58 | €13,432 | €1,024 | -€12,407 | -92.4% |
| Amounts receivable within one year | 40/41 | €13,432 | €808 | -€12,624 | -94.0% |
| Cash at bank and in hand | 54/58 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €25,468 | €6,861 | -€18,607 | -73.1% |
| Equity | 10/15 | -€57,311 | -€75,894 | -€18,583 | -32.4% |
| Contributions | 10/11 | €12,400 | - | -€12,400 | |
| Profit (loss) carried forward | 14 | -€69,711 | -€88,294 | -€18,583 | -26.7% |
| Amounts payable | 17/49 | €82,779 | €82,755 | -€24 | 0.0% |
| Amounts payable after more than one year | 17 | - | €10,000 | +€10,000 | |
| Amounts payable within one year | 42/48 | €82,779 | €72,755 | -€10,024 | -12.1% |
| Trade debts | 44 | €9,423 | €2,658 | -€6,765 | -71.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,724 | €5,540 | -€184 | -3.2% |
| Gross operating margin | 9900 | -€4,665 | -€12,856 | -€8,192 | -176% |
| Operating profit (loss) | 9901 | -€11,349 | -€18,771 | -€7,422 | -65.4% |
| Recurring financial income | 75 | €1,608 | €143 | -€1,465 | -91.1% |
| Recurring financial charges | 65 | €2,411 | €70 | -€2,341 | -97.1% |
| Profit (loss) for the period before taxes | 9903 | -€12,152 | -€18,639 | -€6,488 | -53.4% |
| Income taxes | 67/77 | €125 | -€56 | -€182 | |
| Profit (loss) for the period | 9904 | -€12,277 | -€18,583 | -€6,306 | -51.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,277 | -€18,583 | -€6,306 | -51.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2019 and 31 December 2020. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.