LES JARDINS D'IRIS: 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 JARDINS D'IRIS
Largest movements
- Receivables within one year -€69,929
down €69,929 (-73.1%), from €95,711 to €25,782
of which Other amounts receivable: -€67,824
- Tangible fixed assets -€11,162
down €11,162 (-26.8%), from €41,642 to €30,480
- Deferred charges and accrued income +€4,673
up €4,673 (+8.4%), from €55,634 to €60,308
- Stocks and contracts +€4,616
up €4,616 (+3.0%), from €155,239 to €159,854
- Trade debts -€110,751
down €110,751 (-63.4%), from €174,607 to €63,856
- Profit (loss) carried forward +€46,159
up €46,159 (+658%), from €7,017 to €53,177
- Short-term financial debts +€17,337
up €17,337 (+400%), from €4,339 to €21,677
- Tax, wage and social debts -€13,078
down €13,078 (-17.1%), from €76,419 to €63,341
of which Remuneration and social security: -€9,632
- Current portion of long-term debt -€7,685
down €7,685 (-69.3%), from €11,082 to €3,397
- Staff costs -€12,641
down €12,641 (-3.7%), from €338,215 to €325,574
- Gross operating margin +€11,381
up €11,381 (+2.9%), from €392,586 to €403,967
- Taxes +€5,656
up €5,656 (+93.2%), from €6,068 to €11,724
- Depreciation -€4,708
down €4,708 (-27.8%), from €16,942 to €12,234
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 | €348,272 | €276,540 | -€71,731 | -20.6% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €41,687 | €30,596 | -€11,091 | -26.6% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €41,642 | €30,480 | -€11,162 | -26.8% |
| Land and buildings | 22 | €24,230 | €19,188 | -€5,042 | -20.8% |
| Plant, machinery and equipment | 23 | €2,074 | €1,254 | -€819 | -39.5% |
| Furniture and vehicles | 24 | €13,628 | €9,379 | -€4,249 | -31.2% |
| Leasing and similar rights | 25 | €0 | €0 | = | |
| Other tangible fixed assets | 26 | €1,710 | €659 | -€1,051 | -61.5% |
| Financial fixed assets | 28 | €45 | €116 | +€71 | +157% |
| Current assets | 29/58 | €306,585 | €245,944 | -€60,640 | -19.8% |
| Stocks and contracts in progress | 3 | €155,239 | €159,854 | +€4,616 | +3.0% |
| Stocks | 30/36 | €155,239 | €159,854 | +€4,616 | +3.0% |
| Amounts receivable within one year | 40/41 | €95,711 | €25,782 | -€69,929 | -73.1% |
| Trade receivables | 40 | €15,919 | €13,814 | -€2,105 | -13.2% |
| Other amounts receivable | 41 | €79,792 | €11,968 | -€67,824 | -85.0% |
| Cash at bank and in hand | 54/58 | €0 | €0 | = | |
| Deferred charges and accrued income | 490/1 | €55,634 | €60,308 | +€4,673 | +8.4% |
| Total equity and liabilities | 10/49 | €348,272 | €276,540 | -€71,731 | -20.6% |
| Equity | 10/15 | €52,341 | €98,500 | +€46,159 | +88.2% |
| Contributions | 10/11 | €45,323 | €45,323 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,017 | €53,177 | +€46,159 | +658% |
| Amounts payable | 17/49 | €295,931 | €178,040 | -€117,891 | -39.8% |
| Amounts payable within one year | 42/48 | €295,931 | €178,040 | -€117,891 | -39.8% |
| Current portion of amounts payable after more than one year | 42 | €11,082 | €3,397 | -€7,685 | -69.3% |
| Financial debts | 43 | €4,339 | €21,677 | +€17,337 | +400% |
| Credit institutions | 430/8 | €4,339 | €21,677 | +€17,337 | +400% |
| Trade debts | 44 | €174,607 | €63,856 | -€110,751 | -63.4% |
| Suppliers | 440/4 | €174,607 | €63,856 | -€110,751 | -63.4% |
| Taxes, remuneration and social security | 45 | €76,419 | €63,341 | -€13,078 | -17.1% |
| Taxes | 450/3 | €12,723 | €9,277 | -€3,447 | -27.1% |
| Remuneration and social security | 454/9 | €63,696 | €54,064 | -€9,632 | -15.1% |
| Other amounts payable | 47/48 | €29,484 | €25,771 | -€3,713 | -12.6% |
| Remuneration, social security and pensions | 62 | €338,215 | €325,574 | -€12,641 | -3.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,942 | €12,234 | -€4,708 | -27.8% |
| Other operating charges | 640/8 | €4,138 | €4,386 | +€248 | +6.0% |
| Gross operating margin | 9900 | €392,586 | €403,967 | +€11,381 | +2.9% |
| Operating profit (loss) | 9901 | €33,290 | €61,773 | +€28,482 | +85.6% |
| Financial income | 75/76B | €64 | €2 | -€62 | -96.8% |
| Recurring financial income | 75 | €64 | €2 | -€62 | -96.8% |
| Financial charges | 65/66B | €4,950 | €3,891 | -€1,059 | -21.4% |
| Recurring financial charges | 65 | €4,950 | €3,891 | -€1,059 | -21.4% |
| Profit (loss) for the period before taxes | 9903 | €28,404 | €57,883 | +€29,479 | +104% |
| Income taxes | 67/77 | €6,068 | €11,724 | +€5,656 | +93.2% |
| Profit (loss) for the period | 9904 | €22,336 | €46,159 | +€23,823 | +107% |
| Profit (loss) for the period to be appropriated | 9905 | €22,336 | €46,159 | +€23,823 | +107% |
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 26 October 2026 via checked.be.