PRO JARDIN: what changed
Two fiscal 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.
PRO JARDIN
Largest movements
- Tangible fixed assets -€656
down €656 (-35.0%), from €1,875 to €1,220
of which Furniture and vehicles: -€333
- Deferred charges and accrued income -€503
no longer reported in 2022 (was €503)
- Cash +€186
up €186 (+429.8%), from €43 to €230
mainly Other debts (+€843) and Depreciation (+€656)
- Receivables within one year +€181
up €181 (+1457.5%), from €12 to €194
- Other debts +€843
up €843 (+176.7%), from €477 to €1,320
- Trade debts -€753
no longer reported in 2022 (was €753)
- Tax, wage and social debts -€453
no longer reported in 2022 (was €453)
- Profit (loss) carried forward -€429
down €429 (-13.2%), from -€3,248 to -€3,678
- Other operating charges -€1,798
no longer reported in 2022 (was €1,798)
- Gross operating margin +€1,246
up €1,246, from -€985 to €261
- Depreciation +€242
up €242 (+58.4%), from €414 to €656
- Financial charges -€37
down €37 (-52.1%), from €72 to €34
- Financial income -€20
no longer reported in 2022 (was €20)
From the 2021 result to the 2022 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.
Cash bridge derived
Derived from the 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,434 | €1,643 | -€791 | -32.5% |
| Fixed assets | 21/28 | €1,875 | €1,220 | -€656 | -35.0% |
| Tangible fixed assets | 22/27 | €1,875 | €1,220 | -€656 | -35.0% |
| Plant, machinery and equipment | 23 | €1,208 | €886 | -€322 | -26.7% |
| Furniture and vehicles | 24 | €667 | €333 | -€333 | -50.0% |
| Current assets | 29/58 | €559 | €423 | -€136 | -24.3% |
| Amounts receivable within one year | 40/41 | €12 | €194 | +€181 | +1457.5% |
| Other amounts receivable | 41 | €12 | €194 | +€181 | +1457.5% |
| Cash at bank and in hand | 54/58 | €43 | €230 | +€186 | +429.8% |
| Deferred charges and accrued income | 490/1 | €503 | - | -€503 | |
| Total equity and liabilities | 10/49 | €2,434 | €1,643 | -€791 | -32.5% |
| Equity | 10/15 | €752 | €322 | -€429 | -57.1% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,248 | -€3,678 | -€429 | -13.2% |
| Amounts payable | 17/49 | €1,683 | €1,320 | -€362 | -21.5% |
| Amounts payable within one year | 42/48 | €1,683 | €1,320 | -€362 | -21.5% |
| Trade debts | 44 | €753 | - | -€753 | |
| Suppliers | 440/4 | €753 | - | -€753 | |
| Taxes, remuneration and social security | 45 | €453 | - | -€453 | |
| Taxes | 450/3 | €453 | - | -€453 | |
| Other amounts payable | 47/48 | €477 | €1,320 | +€843 | +176.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €414 | €656 | +€242 | +58.4% |
| Other operating charges | 640/8 | €1,798 | - | -€1,798 | |
| Gross operating margin | 9900 | -€985 | €261 | +€1,246 | |
| Operating profit (loss) | 9901 | -€3,197 | -€395 | +€2,802 | +87.7% |
| Financial income | 75/76B | €20 | - | -€20 | |
| Recurring financial income | 75 | €20 | - | -€20 | |
| Financial charges | 65/66B | €72 | €34 | -€37 | -52.1% |
| Recurring financial charges | 65 | €72 | €34 | -€37 | -52.1% |
| Profit (loss) for the period before taxes | 9903 | -€3,248 | -€429 | +€2,819 | +86.8% |
| Profit (loss) for the period | 9904 | -€3,248 | -€429 | +€2,819 | +86.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,248 | -€429 | +€2,819 | +86.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.