BDM Tuinen: 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.
BDM Tuinen
Largest movements
- Cash +€17,315
up €17,315 (+44.3%), from €39,054 to €56,370
mainly Depreciation (+€18,421) and Net result for the year (+€7,339)
- Tangible fixed assets -€15,370
down €15,370 (-25.5%), from €60,279 to €44,909
of which Furniture and vehicles: -€13,995
- Stocks and contracts -€1,267
no longer reported in 2025 (was €1,267)
- Debts after one year -€7,644
down €7,644 (-24.3%), from €31,517 to €23,873
- Reserves +€7,339
up €7,339 (+15.5%), from €47,374 to €54,714
- Depreciation +€5,252
up €5,252 (+39.9%), from €13,169 to €18,421
- Gross operating margin +€2,468
up €2,468 (+7.8%), from €31,460 to €33,928
- Write-downs -€1,040
no longer reported in 2025 (was €1,040)
- Taxes -€957
down €957 (-20.1%), from €4,768 to €3,812
- Financial charges +€615
up €615 (+38.5%), from €1,596 to €2,212
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 | €106,303 | €107,592 | +€1,289 | +1.2% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €61,319 | €45,949 | -€15,370 | -25.1% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | €60,279 | €44,909 | -€15,370 | -25.5% |
| Plant, machinery and equipment | 23 | €11,570 | €10,195 | -€1,375 | -11.9% |
| Furniture and vehicles | 24 | €48,709 | €34,714 | -€13,995 | -28.7% |
| Financial fixed assets | 28 | €1,040 | €1,040 | = | 0.0% |
| Current assets | 29/58 | €44,984 | €61,643 | +€16,660 | +37.0% |
| Stocks and contracts in progress | 3 | €1,267 | - | -€1,267 | |
| Stocks | 30/36 | €1,267 | - | -€1,267 | |
| Amounts receivable within one year | 40/41 | €4,562 | €5,274 | +€711 | +15.6% |
| Trade receivables | 40 | €4,177 | €3,599 | -€577 | -13.8% |
| Other amounts receivable | 41 | €386 | €1,674 | +€1,288 | +334% |
| Cash at bank and in hand | 54/58 | €39,054 | €56,370 | +€17,315 | +44.3% |
| Deferred charges and accrued income | 490/1 | €100 | - | -€100 | |
| Total equity and liabilities | 10/49 | €106,303 | €107,592 | +€1,289 | +1.2% |
| Equity | 10/15 | €52,374 | €59,714 | +€7,339 | +14.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €47,374 | €54,714 | +€7,339 | +15.5% |
| Distributable reserves | 133 | €47,374 | €54,714 | +€7,339 | +15.5% |
| Amounts payable | 17/49 | €53,928 | €47,878 | -€6,050 | -11.2% |
| Amounts payable after more than one year | 17 | €31,517 | €23,873 | -€7,644 | -24.3% |
| Financial debts | 170/4 | €31,517 | €23,873 | -€7,644 | -24.3% |
| Amounts payable within one year | 42/48 | €21,440 | €23,933 | +€2,492 | +11.6% |
| Current portion of amounts payable after more than one year | 42 | €7,383 | €7,644 | +€261 | +3.5% |
| Trade debts | 44 | €3,530 | €4,425 | +€895 | +25.4% |
| Suppliers | 440/4 | €3,530 | €4,425 | +€895 | +25.4% |
| Taxes, remuneration and social security | 45 | €1,768 | €2,502 | +€734 | +41.5% |
| Taxes | 450/3 | €1,768 | €2,502 | +€734 | +41.5% |
| Other amounts payable | 47/48 | €8,759 | €9,361 | +€602 | +6.9% |
| Accrued charges and deferred income | 492/3 | €971 | €73 | -€898 | -92.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,169 | €18,421 | +€5,252 | +39.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,040 | - | -€1,040 | |
| Other operating charges | 640/8 | €1,561 | €2,174 | +€614 | +39.3% |
| Gross operating margin | 9900 | €31,460 | €33,928 | +€2,468 | +7.8% |
| Operating profit (loss) | 9901 | €15,690 | €13,333 | -€2,358 | -15.0% |
| Financial income | 75/76B | €87 | €30 | -€57 | -65.5% |
| Recurring financial income | 75 | €87 | €30 | -€57 | -65.5% |
| Financial charges | 65/66B | €1,596 | €2,212 | +€615 | +38.5% |
| Recurring financial charges | 65 | €1,596 | €2,212 | +€615 | +38.5% |
| Profit (loss) for the period before taxes | 9903 | €14,181 | €11,151 | -€3,030 | -21.4% |
| Income taxes | 67/77 | €4,768 | €3,812 | -€957 | -20.1% |
| Profit (loss) for the period | 9904 | €9,413 | €7,339 | -€2,073 | -22.0% |
| Profit (loss) for the period to be appropriated | 9905 | €9,413 | €7,339 | -€2,073 | -22.0% |
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 22 October 2026 via checked.be.