O'JARDIN: what changed
O'JARDIN
Largest movements
- Tangible fixed assets -€33,011
down €33,011 (-11.0%), from €298,936 to €265,925
of which Furniture and vehicles: -€23,828
- Stocks and contracts -€17,547
down €17,547 (-15.0%), from €117,265 to €99,719
- Cash +€15,353
up €15,353 (+62.9%), from €24,425 to €39,779
mainly Depreciation (+€36,001) and Stocks and contracts (+€17,547)
- Receivables within one year -€6,054
down €6,054 (-21.1%), from €28,684 to €22,630
of which Other amounts receivable: -€8,951
- Debts after one year -€40,356
down €40,356 (-15.1%), from €267,262 to €226,905
- Trade debts +€14,684
up €14,684 (+78.6%), from €18,692 to €33,376
- Other debts -€13,909
down €13,909 (-85.4%), from €16,284 to €2,376
- Tax, wage and social debts +€13,634
up €13,634 (+71.8%), from €18,979 to €32,613
of which Taxes: +€6,892
- Contributions -€7,000
down €7,000 (-17.5%), from €40,000 to €33,000
- Staff costs +€56,840
up €56,840 (+76.1%), from €74,647 to €131,487
- Depreciation -€11,032
down €11,032 (-23.5%), from €47,033 to €36,001
- Taxes -€8,126
down €8,126 (-93.0%), from €8,733 to €607
- Gross operating margin +€3,327
up €3,327 (+1.9%), from €174,678 to €178,004
- Financial charges -€2,866
down €2,866 (-20.9%), from €13,735 to €10,869
of which Financial charges: -€2,845
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €472,049 | €430,856 | -€41,193 | -8.7% |
| Fixed assets | 21/28 | €299,882 | €266,871 | -€33,011 | -11.0% |
| Tangible fixed assets | 22/27 | €298,936 | €265,925 | -€33,011 | -11.0% |
| Land and buildings | 22 | €205,713 | €205,175 | -€538 | -0.3% |
| Plant, machinery and equipment | 23 | €10,331 | €7,022 | -€3,309 | -32.0% |
| Furniture and vehicles | 24 | €76,167 | €52,339 | -€23,828 | -31.3% |
| Other tangible fixed assets | 26 | €6,725 | €1,388 | -€5,337 | -79.4% |
| Financial fixed assets | 28 | €946 | €946 | = | 0.0% |
| Current assets | 29/58 | €172,167 | €163,985 | -€8,182 | -4.8% |
| Stocks and contracts in progress | 3 | €117,265 | €99,719 | -€17,547 | -15.0% |
| Stocks | 30/36 | €117,265 | €99,719 | -€17,547 | -15.0% |
| Amounts receivable within one year | 40/41 | €28,684 | €22,630 | -€6,054 | -21.1% |
| Trade receivables | 40 | €12,357 | €15,254 | +€2,897 | +23.4% |
| Other amounts receivable | 41 | €16,327 | €7,376 | -€8,951 | -54.8% |
| Cash at bank and in hand | 54/58 | €24,425 | €39,779 | +€15,353 | +62.9% |
| Deferred charges and accrued income | 490/1 | €1,793 | €1,858 | +€65 | +3.6% |
| Total equity and liabilities | 10/49 | €472,049 | €430,856 | -€41,193 | -8.7% |
| Equity | 10/15 | €102,477 | €90,699 | -€11,777 | -11.5% |
| Contributions | 10/11 | €40,000 | €33,000 | -€7,000 | -17.5% |
| Reserves | 13 | €62,477 | €62,477 | = | 0.0% |
| Distributable reserves | 133 | €62,477 | €62,477 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€4,777 | -€4,777 | |
| Amounts payable | 17/49 | €369,573 | €340,157 | -€29,416 | -8.0% |
| Amounts payable after more than one year | 17 | €267,262 | €226,905 | -€40,356 | -15.1% |
| Financial debts | 170/4 | €267,262 | €226,905 | -€40,356 | -15.1% |
| Amounts payable within one year | 42/48 | €100,711 | €111,601 | +€10,890 | +10.8% |
| Current portion of amounts payable after more than one year | 42 | €46,756 | €43,237 | -€3,519 | -7.5% |
| Trade debts | 44 | €18,692 | €33,376 | +€14,684 | +78.6% |
| Suppliers | 440/4 | €18,692 | €33,376 | +€14,684 | +78.6% |
| Taxes, remuneration and social security | 45 | €18,979 | €32,613 | +€13,634 | +71.8% |
| Taxes | 450/3 | €3,000 | €9,892 | +€6,892 | +230% |
| Remuneration and social security | 454/9 | €15,979 | €22,721 | +€6,742 | +42.2% |
| Other amounts payable | 47/48 | €16,284 | €2,376 | -€13,909 | -85.4% |
| Accrued charges and deferred income | 492/3 | €1,600 | €1,650 | +€50 | +3.1% |
| Remuneration, social security and pensions | 62 | €74,647 | €131,487 | +€56,840 | +76.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,033 | €36,001 | -€11,032 | -23.5% |
| Other operating charges | 640/8 | €2,497 | €3,848 | +€1,351 | +54.1% |
| Gross operating margin | 9900 | €174,678 | €178,004 | +€3,327 | +1.9% |
| Operating profit (loss) | 9901 | €50,501 | €6,668 | -€43,833 | -86.8% |
| Financial income | 75/76B | €53 | €31 | -€22 | -41.7% |
| Recurring financial income | 75 | €53 | €31 | -€22 | -41.7% |
| Financial charges | 65/66B | €13,735 | €10,869 | -€2,866 | -20.9% |
| Recurring financial charges | 65 | €13,714 | €10,869 | -€2,845 | -20.7% |
| Non-recurring financial charges | 66B | €20 | - | -€20 | |
| Profit (loss) for the period before taxes | 9903 | €36,819 | -€4,170 | -€40,989 | |
| Income taxes | 67/77 | €8,733 | €607 | -€8,126 | -93.0% |
| Profit (loss) for the period | 9904 | €28,086 | -€4,777 | -€32,863 | |
| Profit (loss) for the period to be appropriated | 9905 | €28,086 | -€4,777 | -€32,863 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.