VDS 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.
VDS JARDINS
Largest movements
- Tangible fixed assets -€11,490
down €11,490 (-69.5%), from €16,533 to €5,043
of which Leasing and similar rights: -€7,566
- Receivables within one year +€3,989
up €3,989 (+34.1%), from €11,712 to €15,701
of which Trade receivables: +€5,817
- Cash -€1,984
down €1,984 (-90.6%), from €2,190 to €205
mainly Current portion of long-term debt (-€10,036) and Receivables within one year (-€3,989)
- Current investments +€717
up €717, from €0 to €717
- Deferred charges and accrued income -€491
down €491 (-17.2%), from €2,850 to €2,360
- Current portion of long-term debt -€10,036
down €10,036 (-88.9%), from €11,293 to €1,257
- Other debts +€6,235
up €6,235 (+208%), from €3,000 to €9,235
- Tax, wage and social debts -€3,118
down €3,118 (-37.8%), from €8,248 to €5,130
of which Taxes: -€2,943
- Profit (loss) carried forward -€2,585
down €2,585 (-31.5%), from -€8,208 to -€10,793
- Staff costs -€22,578
down €22,578 (-48.8%), from €46,244 to €23,667
- Gross operating margin -€19,193
down €19,193 (-34.3%), from €55,908 to €36,715
- Other operating charges +€1,087
up €1,087 (+112%), from €968 to €2,054
- Depreciation -€861
down €861 (-6.5%), from €13,301 to €12,440
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €33,449 | €24,190 | -€9,259 | -27.7% |
| Fixed assets | 21/28 | €16,697 | €5,207 | -€11,490 | -68.8% |
| Tangible fixed assets | 22/27 | €16,533 | €5,043 | -€11,490 | -69.5% |
| Plant, machinery and equipment | 23 | €4,815 | €1,264 | -€3,551 | -73.7% |
| Furniture and vehicles | 24 | €4,152 | €3,779 | -€373 | -9.0% |
| Leasing and similar rights | 25 | €7,566 | €0 | -€7,566 | -100% |
| Financial fixed assets | 28 | €164 | €164 | = | 0.0% |
| Current assets | 29/58 | €16,752 | €18,983 | +€2,231 | +13.3% |
| Amounts receivable within one year | 40/41 | €11,712 | €15,701 | +€3,989 | +34.1% |
| Trade receivables | 40 | €9,219 | €15,035 | +€5,817 | +63.1% |
| Other amounts receivable | 41 | €2,493 | €665 | -€1,828 | -73.3% |
| Current investments | 50/53 | €0 | €717 | +€717 | |
| Cash at bank and in hand | 54/58 | €2,190 | €205 | -€1,984 | -90.6% |
| Deferred charges and accrued income | 490/1 | €2,850 | €2,360 | -€491 | -17.2% |
| Total equity and liabilities | 10/49 | €33,449 | €24,190 | -€9,259 | -27.7% |
| Equity | 10/15 | €1,792 | -€793 | -€2,585 | |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,208 | -€10,793 | -€2,585 | -31.5% |
| Amounts payable | 17/49 | €31,657 | €24,983 | -€6,674 | -21.1% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €31,657 | €24,983 | -€6,674 | -21.1% |
| Current portion of amounts payable after more than one year | 42 | €11,293 | €1,257 | -€10,036 | -88.9% |
| Trade debts | 44 | €9,116 | €9,361 | +€245 | +2.7% |
| Suppliers | 440/4 | €9,116 | €9,361 | +€245 | +2.7% |
| Taxes, remuneration and social security | 45 | €8,248 | €5,130 | -€3,118 | -37.8% |
| Taxes | 450/3 | €4,341 | €1,398 | -€2,943 | -67.8% |
| Remuneration and social security | 454/9 | €3,906 | €3,731 | -€175 | -4.5% |
| Other amounts payable | 47/48 | €3,000 | €9,235 | +€6,235 | +208% |
| Remuneration, social security and pensions | 62 | €46,244 | €23,667 | -€22,578 | -48.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,301 | €12,440 | -€861 | -6.5% |
| Other operating charges | 640/8 | €968 | €2,054 | +€1,087 | +112% |
| Non-recurring operating charges | 66A | - | €237 | +€237 | |
| Gross operating margin | 9900 | €55,908 | €36,715 | -€19,193 | -34.3% |
| Operating profit (loss) | 9901 | -€4,605 | -€1,683 | +€2,922 | +63.5% |
| Financial income | 75/76B | €64 | €133 | +€69 | +107% |
| Recurring financial income | 75 | €64 | €133 | +€69 | +107% |
| Financial charges | 65/66B | €1,163 | €1,010 | -€154 | -13.2% |
| Recurring financial charges | 65 | €1,163 | €1,010 | -€154 | -13.2% |
| Profit (loss) for the period before taxes | 9903 | -€5,704 | -€2,560 | +€3,145 | +55.1% |
| Income taxes | 67/77 | €0 | €25 | +€25 | |
| Profit (loss) for the period | 9904 | -€5,704 | -€2,585 | +€3,119 | +54.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,704 | -€2,585 | +€3,119 | +54.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.