PRO JARDINS: 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.
PRO JARDINS
Largest movements
- Cash -€2,283
down €2,283 (-49.2%), from €4,636 to €2,353
mainly Tax, wage and social debts (-€5,074) and Trade debts (-€1,258)
- Receivables within one year +€783
up €783 (+1.2%), from €64,566 to €65,348
of which Other amounts receivable: +€3,070
- Tax, wage and social debts -€5,074
down €5,074 (-96.2%), from €5,276 to €201
- Profit (loss) carried forward +€4,801
new in 2025: €4,801
- Trade debts -€1,258
down €1,258 (-29.4%), from €4,277 to €3,019
- Gross operating margin -€6,446
down €6,446 (-53.2%), from €12,114 to €5,668
- Depreciation -€4,384
down €4,384 (-99.2%), from €4,420 to €37
- Taxes -€1,171
down €1,171 (-27.9%), from €4,191 to €3,020
- Other operating charges -€167
down €167 (-28.5%), from €586 to €419
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 | €69,901 | €68,368 | -€1,533 | -2.2% |
| Fixed assets | 21/28 | €37 | €0 | -€37 | -100% |
| Tangible fixed assets | 22/27 | €37 | €0 | -€37 | -100% |
| Plant, machinery and equipment | 23 | €37 | €0 | -€37 | -100% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €69,865 | €68,368 | -€1,497 | -2.1% |
| Amounts receivable within one year | 40/41 | €64,566 | €65,348 | +€783 | +1.2% |
| Trade receivables | 40 | €6,509 | €4,222 | -€2,287 | -35.1% |
| Other amounts receivable | 41 | €58,057 | €61,126 | +€3,070 | +5.3% |
| Cash at bank and in hand | 54/58 | €4,636 | €2,353 | -€2,283 | -49.2% |
| Deferred charges and accrued income | 490/1 | €662 | €667 | +€4 | +0.6% |
| Total equity and liabilities | 10/49 | €69,901 | €68,368 | -€1,533 | -2.2% |
| Equity | 10/15 | €58,994 | €63,795 | +€4,801 | +8.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €46,594 | €46,594 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €44,734 | €44,734 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €4,801 | +€4,801 | |
| Amounts payable | 17/49 | €10,908 | €4,573 | -€6,334 | -58.1% |
| Amounts payable within one year | 42/48 | €10,908 | €4,573 | -€6,334 | -58.1% |
| Financial debts | 43 | €1,355 | €1,353 | -€2 | -0.2% |
| Credit institutions | 430/8 | €1,355 | €1,353 | -€2 | -0.2% |
| Trade debts | 44 | €4,277 | €3,019 | -€1,258 | -29.4% |
| Suppliers | 440/4 | €4,277 | €3,019 | -€1,258 | -29.4% |
| Taxes, remuneration and social security | 45 | €5,276 | €201 | -€5,074 | -96.2% |
| Taxes | 450/3 | €5,276 | €201 | -€5,074 | -96.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,420 | €37 | -€4,384 | -99.2% |
| Other operating charges | 640/8 | €586 | €419 | -€167 | -28.5% |
| Gross operating margin | 9900 | €12,114 | €5,668 | -€6,446 | -53.2% |
| Operating profit (loss) | 9901 | €7,108 | €5,213 | -€1,895 | -26.7% |
| Financial income | 75/76B | €3,209 | €3,121 | -€88 | -2.7% |
| Recurring financial income | 75 | €3,209 | €3,121 | -€88 | -2.7% |
| Financial charges | 65/66B | €529 | €513 | -€16 | -2.9% |
| Recurring financial charges | 65 | €529 | €513 | -€16 | -2.9% |
| Profit (loss) for the period before taxes | 9903 | €9,788 | €7,821 | -€1,967 | -20.1% |
| Income taxes | 67/77 | €4,191 | €3,020 | -€1,171 | -27.9% |
| Profit (loss) for the period | 9904 | €5,597 | €4,801 | -€796 | -14.2% |
| Profit (loss) for the period to be appropriated | 9905 | €5,597 | €4,801 | -€796 | -14.2% |
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 18 October 2026 via checked.be.