TP 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.
TP Jardins
Largest movements
- Cash +€49,588
up €49,588 (+10,875%), from €456 to €50,044
mainly Other debts (+€33,248) and Net result for the year (+€23,474)
- Receivables within one year +€14,649
up €14,649 (+69,755%), from €21 to €14,670
of which Trade receivables: +€14,670
- Tangible fixed assets +€5,321
new in 2025: €5,321
- Deferred charges and accrued income +€731
new in 2025: €731
- Other debts +€33,248
up €33,248 (+1,997%), from €1,665 to €34,913
- Reserves +€19,381
up €19,381 (+3,131%), from €619 to €20,000
of which Distributable reserves: +€20,000
- Tax, wage and social debts +€10,699
new in 2025: €10,699
of which Taxes: +€10,600
- Profit (loss) carried forward +€3,474
up €3,474 (+17.0%), from -€20,399 to -€16,925
- Trade debts +€2,868
new in 2025: €2,868
- Gross operating margin +€38,809
up €38,809, from -€376 to €38,433
- Taxes +€8,729
new in 2025: €8,729
- Staff costs +€4,002
new in 2025: €4,002
- Depreciation +€1,566
new in 2025: €1,566
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 | €477 | €70,766 | +€70,289 | +14,736% |
| Fixed assets | 21/28 | - | €5,321 | +€5,321 | |
| Tangible fixed assets | 22/27 | - | €5,321 | +€5,321 | |
| Plant, machinery and equipment | 23 | - | €5,321 | +€5,321 | |
| Current assets | 29/58 | €477 | €65,445 | +€64,968 | +13,620% |
| Amounts receivable within one year | 40/41 | €21 | €14,670 | +€14,649 | +69,755% |
| Trade receivables | 40 | - | €14,670 | +€14,670 | |
| Other amounts receivable | 41 | €21 | - | -€21 | |
| Cash at bank and in hand | 54/58 | €456 | €50,044 | +€49,588 | +10,875% |
| Deferred charges and accrued income | 490/1 | - | €731 | +€731 | |
| Total equity and liabilities | 10/49 | €477 | €70,766 | +€70,289 | +14,736% |
| Equity | 10/15 | -€1,188 | €22,287 | +€23,475 | |
| Contributions | 10/11 | €18,592 | €19,212 | +€620 | +3.3% |
| Reserves | 13 | €619 | €20,000 | +€19,381 | +3,131% |
| Non-distributable reserves | 130/1 | €619 | - | -€619 | |
| Reserves not available under the articles | 1311 | €619 | - | -€619 | |
| Distributable reserves | 133 | - | €20,000 | +€20,000 | |
| Profit (loss) carried forward | 14 | -€20,399 | -€16,925 | +€3,474 | +17.0% |
| Amounts payable | 17/49 | €1,665 | €48,479 | +€46,814 | +2,812% |
| Amounts payable within one year | 42/48 | €1,665 | €48,479 | +€46,814 | +2,812% |
| Trade debts | 44 | - | €2,868 | +€2,868 | |
| Suppliers | 440/4 | - | €2,868 | +€2,868 | |
| Taxes, remuneration and social security | 45 | - | €10,699 | +€10,699 | |
| Taxes | 450/3 | - | €10,600 | +€10,600 | |
| Remuneration and social security | 454/9 | - | €99 | +€99 | |
| Other amounts payable | 47/48 | €1,665 | €34,913 | +€33,248 | +1,997% |
| Remuneration, social security and pensions | 62 | - | €4,002 | +€4,002 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,566 | +€1,566 | |
| Other operating charges | 640/8 | €384 | €506 | +€122 | +31.7% |
| Gross operating margin | 9900 | -€376 | €38,433 | +€38,809 | |
| Operating profit (loss) | 9901 | -€760 | €32,360 | +€33,120 | |
| Financial income | 75/76B | - | €19 | +€19 | |
| Recurring financial income | 75 | - | €19 | +€19 | |
| Financial charges | 65/66B | €75 | €176 | +€101 | +135% |
| Recurring financial charges | 65 | €75 | €176 | +€101 | +135% |
| Profit (loss) for the period before taxes | 9903 | -€835 | €32,202 | +€33,037 | |
| Income taxes | 67/77 | - | €8,729 | +€8,729 | |
| Profit (loss) for the period | 9904 | -€835 | €23,474 | +€24,309 | |
| Profit (loss) for the period to be appropriated | 9905 | -€835 | €23,474 | +€24,309 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.