LES JARDINS FLEURIS: 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 FLEURIS
Largest movements
- Tangible fixed assets -€13,704
down €13,704 (-13.4%), from €102,428 to €88,723
of which Land and buildings: -€13,521
- Debts after one year -€17,955
down €17,955 (-10.7%), from €167,923 to €149,968
of which Financial debts: -€17,955
- Current portion of long-term debt +€8,650
up €8,650 (+108%), from €7,976 to €16,626
- Trade debts -€8,359
down €8,359 (-40.9%), from €20,437 to €12,078
- Other debts +€5,503
up €5,503 (+165%), from €3,338 to €8,841
- Profit (loss) carried forward -€2,120
down €2,120 (-1.5%), from -€137,309 to -€139,429
- Gross operating margin -€1,069
down €1,069 (-3.6%), from €29,878 to €28,809
- Other operating charges -€715
down €715 (-15.5%), from €4,614 to €3,899
- Financial charges +€680
up €680 (+5.7%), from €11,866 to €12,545
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 | €131,118 | €118,847 | -€12,271 | -9.4% |
| Fixed assets | 21/28 | €102,968 | €89,263 | -€13,704 | -13.3% |
| Tangible fixed assets | 22/27 | €102,428 | €88,723 | -€13,704 | -13.4% |
| Land and buildings | 22 | €101,207 | €87,686 | -€13,521 | -13.4% |
| Furniture and vehicles | 24 | €1,220 | €1,038 | -€183 | -15.0% |
| Financial fixed assets | 28 | €540 | €540 | = | 0.0% |
| Current assets | 29/58 | €28,151 | €29,584 | +€1,433 | +5.1% |
| Amounts receivable within one year | 40/41 | €27,018 | €28,307 | +€1,289 | +4.8% |
| Trade receivables | 40 | €13,300 | €6,924 | -€6,375 | -47.9% |
| Other amounts receivable | 41 | €13,718 | €21,382 | +€7,664 | +55.9% |
| Cash at bank and in hand | 54/58 | €377 | €434 | +€57 | +15.1% |
| Deferred charges and accrued income | 490/1 | €756 | €844 | +€87 | +11.6% |
| Total equity and liabilities | 10/49 | €131,118 | €118,847 | -€12,271 | -9.4% |
| Equity | 10/15 | -€92,309 | -€94,429 | -€2,120 | -2.3% |
| Contributions | 10/11 | €45,000 | €45,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€137,309 | -€139,429 | -€2,120 | -1.5% |
| Amounts payable | 17/49 | €223,427 | €213,276 | -€10,151 | -4.5% |
| Amounts payable after more than one year | 17 | €167,923 | €149,968 | -€17,955 | -10.7% |
| Financial debts | 170/4 | €152,646 | €134,691 | -€17,955 | -11.8% |
| Other amounts payable | 178/9 | €15,277 | €15,277 | = | 0.0% |
| Amounts payable within one year | 42/48 | €54,798 | €63,308 | +€8,509 | +15.5% |
| Current portion of amounts payable after more than one year | 42 | €7,976 | €16,626 | +€8,650 | +108% |
| Financial debts | 43 | €21,992 | €24,063 | +€2,071 | +9.4% |
| Credit institutions | 430/8 | €21,992 | €24,063 | +€2,071 | +9.4% |
| Trade debts | 44 | €20,437 | €12,078 | -€8,359 | -40.9% |
| Suppliers | 440/4 | €20,437 | €12,078 | -€8,359 | -40.9% |
| Taxes, remuneration and social security | 45 | €1,054 | €1,698 | +€644 | +61.1% |
| Taxes | 450/3 | €1,054 | €1,698 | +€644 | +61.1% |
| Other amounts payable | 47/48 | €3,338 | €8,841 | +€5,503 | +165% |
| Accrued charges and deferred income | 492/3 | €705 | - | -€705 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,148 | €14,206 | +€58 | +0.4% |
| Other operating charges | 640/8 | €4,614 | €3,899 | -€715 | -15.5% |
| Gross operating margin | 9900 | €29,878 | €28,809 | -€1,069 | -3.6% |
| Operating profit (loss) | 9901 | €11,116 | €10,704 | -€412 | -3.7% |
| Financial income | 75/76B | €11 | €1 | -€10 | -95.3% |
| Recurring financial income | 75 | €11 | €1 | -€10 | -95.3% |
| Financial charges | 65/66B | €11,866 | €12,545 | +€680 | +5.7% |
| Recurring financial charges | 65 | €11,866 | €12,545 | +€680 | +5.7% |
| Profit (loss) for the period before taxes | 9903 | -€739 | -€1,840 | -€1,102 | -149% |
| Income taxes | 67/77 | €501 | €280 | -€221 | -44.1% |
| Profit (loss) for the period | 9904 | -€1,239 | -€2,120 | -€881 | -71.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,239 | -€2,120 | -€881 | -71.1% |
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 24 October 2026 via checked.be.