BPTuinwerk: 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.
BPTuinwerk
Largest movements
- Tangible fixed assets -€22,025
down €22,025 (-89.8%), from €24,528 to €2,503
of which Furniture and vehicles: -€21,688
- Cash -€10,130
down €10,130 (-91.0%), from €11,137 to €1,008
mainly Debts after one year (-€17,038) and Trade debts (-€12,639)
- Receivables within one year -€3,984
down €3,984 (-100.0%), from €3,984 to €0
of which Trade receivables: -€3,243
- Deferred charges and accrued income -€1,072
down €1,072 (-100.0%), from €1,072 to €0
- Debts after one year -€17,038
down €17,038 (-100.0%), from €17,038 to €0
- Trade debts -€12,639
down €12,639 (-93.0%), from €13,591 to €952
- Current portion of long-term debt -€5,669
down €5,669 (-100.0%), from €5,669 to €0
- Profit (loss) carried forward -€4,761
down €4,761 (-145.7%), from -€3,267 to -€8,027
- Tax, wage and social debts +€1,816
new in 2025: €1,816
- Depreciation -€5,768
down €5,768 (-81.7%), from €7,062 to €1,295
- Write-downs +€2,538
new in 2025: €2,538
- Gross operating margin -€379
down €379 (-5.4%), from €7,077 to €6,699
- Other operating charges -€110
down €110 (-15.8%), from €695 to €585
- Financial charges +€74
up €74 (+5.5%), from €1,363 to €1,438
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.
Cash bridge derived
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 | €42,469 | €5,258 | -€37,211 | -87.6% |
| Fixed assets | 21/28 | €26,276 | €4,251 | -€22,025 | -83.8% |
| Tangible fixed assets | 22/27 | €24,528 | €2,503 | -€22,025 | -89.8% |
| Plant, machinery and equipment | 23 | €2,840 | €2,503 | -€337 | -11.9% |
| Furniture and vehicles | 24 | €21,688 | €0 | -€21,688 | -100.0% |
| Financial fixed assets | 28 | €1,748 | €1,748 | = | 0.0% |
| Current assets | 29/58 | €16,193 | €1,008 | -€15,186 | -93.8% |
| Amounts receivable within one year | 40/41 | €3,984 | €0 | -€3,984 | -100.0% |
| Trade receivables | 40 | €3,243 | €0 | -€3,243 | -100.0% |
| Other amounts receivable | 41 | €741 | €0 | -€741 | -100.0% |
| Cash at bank and in hand | 54/58 | €11,137 | €1,008 | -€10,130 | -91.0% |
| Deferred charges and accrued income | 490/1 | €1,072 | €0 | -€1,072 | -100.0% |
| Total equity and liabilities | 10/49 | €42,469 | €5,258 | -€37,211 | -87.6% |
| Equity | 10/15 | -€267 | -€5,027 | -€4,761 | -1785.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,267 | -€8,027 | -€4,761 | -145.7% |
| Amounts payable | 17/49 | €42,736 | €10,286 | -€32,450 | -75.9% |
| Amounts payable after more than one year | 17 | €17,038 | €0 | -€17,038 | -100.0% |
| Financial debts | 170/4 | €17,038 | €0 | -€17,038 | -100.0% |
| Amounts payable within one year | 42/48 | €25,698 | €10,286 | -€15,412 | -60.0% |
| Current portion of amounts payable after more than one year | 42 | €5,669 | €0 | -€5,669 | -100.0% |
| Trade debts | 44 | €13,591 | €952 | -€12,639 | -93.0% |
| Suppliers | 440/4 | €13,591 | €952 | -€12,639 | -93.0% |
| Taxes, remuneration and social security | 45 | - | €1,816 | +€1,816 | |
| Taxes | 450/3 | - | €1,816 | +€1,816 | |
| Other amounts payable | 47/48 | €6,438 | €7,517 | +€1,080 | +16.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,062 | €1,295 | -€5,768 | -81.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €2,538 | +€2,538 | |
| Other operating charges | 640/8 | €695 | €585 | -€110 | -15.8% |
| Non-recurring operating charges | 66A | - | €5,603 | +€5,603 | |
| Gross operating margin | 9900 | €7,077 | €6,699 | -€379 | -5.4% |
| Operating profit (loss) | 9901 | -€681 | -€3,323 | -€2,643 | -388.3% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €1,363 | €1,438 | +€74 | +5.5% |
| Recurring financial charges | 65 | €1,363 | €1,438 | +€74 | +5.5% |
| Profit (loss) for the period before taxes | 9903 | -€2,044 | -€4,761 | -€2,717 | -132.9% |
| Profit (loss) for the period | 9904 | -€2,044 | -€4,761 | -€2,717 | -132.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,044 | -€4,761 | -€2,717 | -132.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.