CLAES Tuinen: what changed
What changed
CLAES Tuinen
NACE 81.300, Landscape service activities
filed annual accounts (NBB)
Net result for the year
€222,168
2024 · -€61,748+€283,915
Equity
€21,402
2024 · -€200,766+€222,168
Cash
€74,777
2024 · €25,221+€49,556
Balance sheet total
€566,136
2024 · €833,811-€267,676
Largest movements
Assets
- Tangible fixed assets -€344,128
down €344,128 (-43.5%), from €791,437 to €447,309
of which Land and buildings: -€385,139
- Cash +€49,556
up €49,556 (+196%), from €25,221 to €74,777
mainly Investment in fixed assets (net) (+€315,406) and Net result for the year (+€222,168)
- Receivables within one year +€24,724
up €24,724 (+351%), from €7,052 to €31,776
of which Trade receivables: +€20,938
Equity and liabilities
- Debts after one year -€604,676
down €604,676 (-64.2%), from €942,375 to €337,699
- Profit (loss) carried forward +€111,329
up €111,329 (+53.3%), from -€208,881 to -€97,552
- Reserves +€110,839
up €110,839 (+1,383%), from €8,015 to €118,854
of which Tax-exempt reserves: +€110,839
- Other debts +€64,678
up €64,678 (+102%), from €63,411 to €128,089
- Provisions +€36,946
new in 2025: €36,946
Income statement
- Gross operating margin +€292,258
up €292,258 (+1,146%), from €25,506 to €317,764
- Financial charges -€18,787
down €18,787 (-42.2%), from €44,507 to €25,720
- Depreciation -€8,035
down €8,035 (-21.9%), from €36,758 to €28,722
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€61,748
Gross operating margin
+€292,258
Depreciation
+€8,035
Other operating charges
+€1,776
Financial income
+€5
Financial charges
+€18,787
Deferred taxes and other
-€36,946
Result 2025
€222,168
raises the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€333,579
Investment
+€315,406
Financing
-€599,428
Cash 2024
€25,221
From operations (derived)
+€333,579
Net result for the year
+€222,168
Depreciation
+€28,722
Smaller working-capital items
-€737
Receivables within one year
-€24,724
Provisions
+€36,946
Trade debts
+€8,590
Other debts
+€64,678
Accrued charges and deferred income
-€2,064
Investment (derived)
+€315,406
Investment in fixed assets (net)
+€315,406
Financing
-€599,428
Debts after one year
-€604,676
Current portion of long-term debt
+€5,247
Cash 2025
€74,777
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €833,811 | €566,136 | -€267,676 | -32.1% |
| Fixed assets | 21/28 | €791,437 | €447,309 | -€344,128 | -43.5% |
| Tangible fixed assets | 22/27 | €791,437 | €447,309 | -€344,128 | -43.5% |
| Land and buildings | 22 | €771,795 | €386,656 | -€385,139 | -49.9% |
| Plant, machinery and equipment | 23 | €18,008 | €59,821 | +€41,813 | +232% |
| Furniture and vehicles | 24 | €1,634 | €831 | -€803 | -49.1% |
| Current assets | 29/58 | €42,374 | €118,826 | +€76,452 | +180% |
| Stocks and contracts in progress | 3 | €8,886 | €10,308 | +€1,422 | +16.0% |
| Stocks | 30/36 | €8,886 | €10,308 | +€1,422 | +16.0% |
| Amounts receivable within one year | 40/41 | €7,052 | €31,776 | +€24,724 | +351% |
| Trade receivables | 40 | €6,992 | €27,930 | +€20,938 | +299% |
| Other amounts receivable | 41 | €60 | €3,846 | +€3,786 | +6,302% |
| Cash at bank and in hand | 54/58 | €25,221 | €74,777 | +€49,556 | +196% |
| Deferred charges and accrued income | 490/1 | €1,216 | €1,965 | +€750 | +61.7% |
| Total equity and liabilities | 10/49 | €833,811 | €566,136 | -€267,676 | -32.1% |
| Equity | 10/15 | -€200,766 | €21,402 | +€222,168 | |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €8,015 | €118,854 | +€110,839 | +1,383% |
| Tax-exempt reserves | 132 | - | €110,839 | +€110,839 | |
| Distributable reserves | 133 | €8,015 | €8,015 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€208,881 | -€97,552 | +€111,329 | +53.3% |
| Provisions and deferred taxes | 16 | - | €36,946 | +€36,946 | |
| Deferred taxes | 168 | - | €36,946 | +€36,946 | |
| Amounts payable | 17/49 | €1,034,577 | €507,788 | -€526,790 | -50.9% |
| Amounts payable after more than one year | 17 | €942,375 | €337,699 | -€604,676 | -64.2% |
| Financial debts | 170/4 | €942,375 | €337,699 | -€604,676 | -64.2% |
| Amounts payable within one year | 42/48 | €86,416 | €166,366 | +€79,950 | +92.5% |
| Current portion of amounts payable after more than one year | 42 | €19,711 | €24,959 | +€5,247 | +26.6% |
| Trade debts | 44 | €3,294 | €11,884 | +€8,590 | +261% |
| Suppliers | 440/4 | €3,294 | €11,884 | +€8,590 | +261% |
| Taxes, remuneration and social security | 45 | - | €1,435 | +€1,435 | |
| Taxes | 450/3 | - | €1,435 | +€1,435 | |
| Other amounts payable | 47/48 | €63,411 | €128,089 | +€64,678 | +102% |
| Accrued charges and deferred income | 492/3 | €5,786 | €3,723 | -€2,064 | -35.7% |
| Non-recurring operating income | 76A | - | €304,758 | +€304,758 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,758 | €28,722 | -€8,035 | -21.9% |
| Other operating charges | 640/8 | €5,989 | €4,213 | -€1,776 | -29.7% |
| Gross operating margin | 9900 | €25,506 | €317,764 | +€292,258 | +1,146% |
| Operating profit (loss) | 9901 | -€17,241 | €284,829 | +€302,070 | |
| Financial income | 75/76B | €0 | €5 | +€5 | +2,505% |
| Recurring financial income | 75 | €0 | €5 | +€5 | +2,505% |
| Financial charges | 65/66B | €44,507 | €25,720 | -€18,787 | -42.2% |
| Recurring financial charges | 65 | €44,507 | €25,720 | -€18,787 | -42.2% |
| Profit (loss) for the period before taxes | 9903 | -€61,748 | €259,114 | +€320,861 | |
| Transfer from deferred taxes | 780 | - | €18,500 | +€18,500 | |
| Transfer to deferred taxes | 680 | - | €55,446 | +€55,446 | |
| Profit (loss) for the period | 9904 | -€61,748 | €222,168 | +€283,915 | |
| Transfer from tax-exempt reserves | 789 | - | €55,499 | +€55,499 | |
| Transfer to tax-exempt reserves | 689 | - | €166,338 | +€166,338 | |
| Profit (loss) for the period to be appropriated | 9905 | -€61,748 | €111,329 | +€173,076 |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.