DE TUIN: 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.
DE TUIN
Largest movements
- Tangible fixed assets -€20,208
down €20,208 (-49.2%), from €41,040 to €20,833
of which Furniture and vehicles: -€10,733
- Cash +€10,309
up €10,309 (+20.3%), from €50,699 to €61,007
mainly Depreciation (+€20,408) and Net result for the year (+€17,200)
- Other debts -€25,000
down €25,000 (-73.5%), from €34,000 to €9,000
- Reserves +€17,200
up €17,200 (+76.9%), from €22,371 to €39,571
- Tax, wage and social debts -€1,337
down €1,337 (-90.2%), from €1,483 to €146
- Gross operating margin +€13,697
up €13,697 (+42.5%), from €32,203 to €45,900
- Taxes +€6,551
up €6,551 (+411%), from €1,595 to €8,146
- Depreciation -€5,826
down €5,826 (-22.2%), from €26,234 to €20,408
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 | €96,796 | €87,161 | -€9,635 | -10.0% |
| Fixed assets | 21/28 | €41,290 | €20,883 | -€20,408 | -49.4% |
| Intangible fixed assets | 21 | €250 | €50 | -€200 | -80.0% |
| Tangible fixed assets | 22/27 | €41,040 | €20,833 | -€20,208 | -49.2% |
| Land and buildings | 22 | €14,240 | €8,677 | -€5,563 | -39.1% |
| Plant, machinery and equipment | 23 | €5,657 | €1,745 | -€3,912 | -69.1% |
| Furniture and vehicles | 24 | €21,143 | €10,410 | -€10,733 | -50.8% |
| Current assets | 29/58 | €55,506 | €66,279 | +€10,773 | +19.4% |
| Amounts receivable within one year | 40/41 | €3,524 | €3,954 | +€430 | +12.2% |
| Trade receivables | 40 | €2,650 | €1,207 | -€1,443 | -54.5% |
| Other amounts receivable | 41 | €873 | €2,747 | +€1,874 | +215% |
| Cash at bank and in hand | 54/58 | €50,699 | €61,007 | +€10,309 | +20.3% |
| Deferred charges and accrued income | 490/1 | €1,284 | €1,317 | +€34 | +2.6% |
| Total equity and liabilities | 10/49 | €96,796 | €87,161 | -€9,635 | -10.0% |
| Equity | 10/15 | €59,278 | €76,479 | +€17,200 | +29.0% |
| Contributions | 10/11 | €36,908 | €36,908 | = | 0.0% |
| Reserves | 13 | €22,371 | €39,571 | +€17,200 | +76.9% |
| Distributable reserves | 133 | €22,371 | €39,571 | +€17,200 | +76.9% |
| Amounts payable | 17/49 | €37,518 | €10,683 | -€26,835 | -71.5% |
| Amounts payable within one year | 42/48 | €37,518 | €10,683 | -€26,835 | -71.5% |
| Trade debts | 44 | €2,035 | €1,537 | -€498 | -24.5% |
| Suppliers | 440/4 | €2,035 | €1,537 | -€498 | -24.5% |
| Taxes, remuneration and social security | 45 | €1,483 | €146 | -€1,337 | -90.2% |
| Taxes | 450/3 | €1,483 | €146 | -€1,337 | -90.2% |
| Other amounts payable | 47/48 | €34,000 | €9,000 | -€25,000 | -73.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,234 | €20,408 | -€5,826 | -22.2% |
| Other operating charges | 640/8 | €986 | €1,086 | +€99 | +10.0% |
| Gross operating margin | 9900 | €32,203 | €45,900 | +€13,697 | +42.5% |
| Operating profit (loss) | 9901 | €4,983 | €24,407 | +€19,424 | +390% |
| Financial income | 75/76B | €1,034 | €1,003 | -€31 | -3.0% |
| Recurring financial income | 75 | €1,034 | €1,003 | -€31 | -3.0% |
| Financial charges | 65/66B | €54 | €64 | +€9 | +17.4% |
| Recurring financial charges | 65 | €54 | €64 | +€9 | +17.4% |
| Profit (loss) for the period before taxes | 9903 | €5,963 | €25,346 | +€19,383 | +325% |
| Income taxes | 67/77 | €1,595 | €8,146 | +€6,551 | +411% |
| Profit (loss) for the period | 9904 | €4,368 | €17,200 | +€12,833 | +294% |
| Profit (loss) for the period to be appropriated | 9905 | €4,368 | €17,200 | +€12,833 | +294% |
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 31 October 2026 via checked.be.