LES FLEURS DU JARDIN PERDU: 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.
LES FLEURS DU JARDIN PERDU
Largest movements
- Cash -€19,375
down €19,375 (-48.2%), from €40,206 to €20,830
mainly Net result for the year (-€34,947) and Tax, wage and social debts (-€2,475)
- Receivables within one year -€6,494
down €6,494 (-85.9%), from €7,563 to €1,069
of which Other amounts receivable: -€6,431
- Stocks and contracts -€2,827
down €2,827 (-31.5%), from €8,973 to €6,145
- Tangible fixed assets -€1,373
no longer reported in 2025 (was €1,373)
- Profit (loss) carried forward -€34,947
down €34,947 (-87.2%), from -€40,076 to -€75,023
- Trade debts +€5,649
up €5,649 (+10.6%), from €53,208 to €58,857
- Tax, wage and social debts -€2,475
down €2,475 (-24.2%), from €10,221 to €7,746
of which Taxes: -€3,771
- Accrued charges and deferred income +€1,399
new in 2025: €1,399
- Other debts +€643
new in 2025: €643
- Gross operating margin -€10,836
down €10,836, from €10,096 to -€741
- Staff costs +€10,503
up €10,503 (+61.1%), from €17,186 to €27,689
- Financial charges -€2,693
down €2,693 (-38.3%), from €7,037 to €4,345
- Financial income -€859
down €859 (-95.4%), from €900 to €42
- Depreciation -€469
down €469 (-25.4%), from €1,841 to €1,373
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 | €59,704 | €30,014 | -€29,689 | -49.7% |
| Fixed assets | 21/28 | €1,373 | - | -€1,373 | |
| Tangible fixed assets | 22/27 | €1,373 | - | -€1,373 | |
| Furniture and vehicles | 24 | €1,373 | - | -€1,373 | |
| Current assets | 29/58 | €58,331 | €30,014 | -€28,317 | -48.5% |
| Stocks and contracts in progress | 3 | €8,973 | €6,145 | -€2,827 | -31.5% |
| Stocks | 30/36 | €8,973 | €6,145 | -€2,827 | -31.5% |
| Amounts receivable within one year | 40/41 | €7,563 | €1,069 | -€6,494 | -85.9% |
| Trade receivables | 40 | €536 | €473 | -€64 | -11.8% |
| Other amounts receivable | 41 | €7,027 | €596 | -€6,431 | -91.5% |
| Cash at bank and in hand | 54/58 | €40,206 | €20,830 | -€19,375 | -48.2% |
| Deferred charges and accrued income | 490/1 | €1,590 | €1,970 | +€380 | +23.9% |
| Total equity and liabilities | 10/49 | €59,704 | €30,014 | -€29,689 | -49.7% |
| Equity | 10/15 | -€15,676 | -€50,623 | -€34,947 | -223% |
| Contributions | 10/11 | €24,000 | €24,000 | = | 0.0% |
| Reserves | 13 | €400 | €400 | = | 0.0% |
| Distributable reserves | 133 | €400 | €400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€40,076 | -€75,023 | -€34,947 | -87.2% |
| Amounts payable | 17/49 | €75,380 | €80,637 | +€5,258 | +7.0% |
| Amounts payable within one year | 42/48 | €75,380 | €79,238 | +€3,859 | +5.1% |
| Financial debts | 43 | €11,951 | €11,992 | +€41 | +0.3% |
| Credit institutions | 430/8 | €11,951 | €11,992 | +€41 | +0.3% |
| Trade debts | 44 | €53,208 | €58,857 | +€5,649 | +10.6% |
| Suppliers | 440/4 | €53,208 | €58,857 | +€5,649 | +10.6% |
| Taxes, remuneration and social security | 45 | €10,221 | €7,746 | -€2,475 | -24.2% |
| Taxes | 450/3 | €4,712 | €940 | -€3,771 | -80.0% |
| Remuneration and social security | 454/9 | €5,509 | €6,805 | +€1,296 | +23.5% |
| Other amounts payable | 47/48 | - | €643 | +€643 | |
| Accrued charges and deferred income | 492/3 | - | €1,399 | +€1,399 | |
| Remuneration, social security and pensions | 62 | €17,186 | €27,689 | +€10,503 | +61.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,841 | €1,373 | -€469 | -25.4% |
| Other operating charges | 640/8 | €594 | €609 | +€15 | +2.4% |
| Gross operating margin | 9900 | €10,096 | -€741 | -€10,836 | |
| Operating profit (loss) | 9901 | -€9,527 | -€30,412 | -€20,885 | -219% |
| Financial income | 75/76B | €900 | €42 | -€859 | -95.4% |
| Recurring financial income | 75 | €900 | €42 | -€859 | -95.4% |
| Financial charges | 65/66B | €7,037 | €4,345 | -€2,693 | -38.3% |
| Recurring financial charges | 65 | €7,037 | €4,345 | -€2,693 | -38.3% |
| Profit (loss) for the period before taxes | 9903 | -€15,664 | -€34,715 | -€19,051 | -122% |
| Income taxes | 67/77 | €224 | €232 | +€8 | +3.6% |
| Profit (loss) for the period | 9904 | -€15,888 | -€34,947 | -€19,059 | -120% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,888 | -€34,947 | -€19,059 | -120% |
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 19 October 2026 via checked.be.