DE TUINKABOUTER: 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 TUINKABOUTER
Largest movements
- Cash +€33,657
up €33,657 (+47.5%), from €70,817 to €104,473
mainly Receivables within one year (+€33,485) and Depreciation (+€24,575)
- Receivables within one year -€33,485
down €33,485 (-86.9%), from €38,553 to €5,068
of which Trade receivables: -€28,553
- Tangible fixed assets -€11,770
down €11,770 (-29.9%), from €39,349 to €27,579
of which Leasing and similar rights: -€18,900
- Stocks and contracts -€4,216
down €4,216 (-40.5%), from €10,421 to €6,205
- Profit (loss) carried forward +€12,959
up €12,959, from -€12,959 to €0
- Advances received -€12,871
down €12,871 (-69.3%), from €18,567 to €5,696
- Current portion of long-term debt -€11,661
down €11,661 (-58.6%), from €19,898 to €8,237
- Debts after one year -€8,237
down €8,237 (-24.8%), from €33,237 to €25,000
- Gross operating margin -€24,429
down €24,429 (-35.7%), from €68,444 to €44,015
- Depreciation +€2,155
up €2,155 (+9.6%), from €22,420 to €24,575
- Other operating charges +€1,874
up €1,874 (+62.8%), from €2,983 to €4,857
- Financial income +€970
up €970 (+125,984%), from €1 to €971
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 | €159,140 | €143,326 | -€15,814 | -9.9% |
| Fixed assets | 21/28 | €39,349 | €27,579 | -€11,770 | -29.9% |
| Tangible fixed assets | 22/27 | €39,349 | €27,579 | -€11,770 | -29.9% |
| Plant, machinery and equipment | 23 | €12,477 | €19,607 | +€7,130 | +57.1% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Leasing and similar rights | 25 | €26,872 | €7,972 | -€18,900 | -70.3% |
| Current assets | 29/58 | €119,791 | €115,747 | -€4,044 | -3.4% |
| Stocks and contracts in progress | 3 | €10,421 | €6,205 | -€4,216 | -40.5% |
| Stocks | 30/36 | €10,421 | €6,205 | -€4,216 | -40.5% |
| Amounts receivable within one year | 40/41 | €38,553 | €5,068 | -€33,485 | -86.9% |
| Trade receivables | 40 | €32,751 | €4,198 | -€28,553 | -87.2% |
| Other amounts receivable | 41 | €5,802 | €870 | -€4,932 | -85.0% |
| Cash at bank and in hand | 54/58 | €70,817 | €104,473 | +€33,657 | +47.5% |
| Total equity and liabilities | 10/49 | €159,140 | €143,326 | -€15,814 | -9.9% |
| Equity | 10/15 | €59,307 | €73,399 | +€14,092 | +23.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €53,665 | €54,799 | +€1,134 | +2.1% |
| Distributable reserves | 133 | €53,665 | €54,799 | +€1,134 | +2.1% |
| Profit (loss) carried forward | 14 | -€12,959 | €0 | +€12,959 | |
| Amounts payable | 17/49 | €99,833 | €69,927 | -€29,906 | -30.0% |
| Amounts payable after more than one year | 17 | €33,237 | €25,000 | -€8,237 | -24.8% |
| Financial debts | 170/4 | €33,237 | €25,000 | -€8,237 | -24.8% |
| Amounts payable within one year | 42/48 | €66,596 | €44,927 | -€21,669 | -32.5% |
| Current portion of amounts payable after more than one year | 42 | €19,898 | €8,237 | -€11,661 | -58.6% |
| Trade debts | 44 | €11,996 | €13,265 | +€1,269 | +10.6% |
| Suppliers | 440/4 | €11,996 | €13,265 | +€1,269 | +10.6% |
| Advances received on contracts in progress | 46 | €18,567 | €5,696 | -€12,871 | -69.3% |
| Taxes, remuneration and social security | 45 | €216 | €463 | +€247 | +114% |
| Taxes | 450/3 | €216 | €463 | +€247 | +114% |
| Other amounts payable | 47/48 | €15,919 | €17,267 | +€1,348 | +8.5% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €595 | €520 | -€75 | -12.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,420 | €24,575 | +€2,155 | +9.6% |
| Other operating charges | 640/8 | €2,983 | €4,857 | +€1,874 | +62.8% |
| Gross operating margin | 9900 | €68,444 | €44,015 | -€24,429 | -35.7% |
| Operating profit (loss) | 9901 | €42,446 | €14,063 | -€28,383 | -66.9% |
| Financial income | 75/76B | €1 | €971 | +€970 | +125,984% |
| Recurring financial income | 75 | €1 | €971 | +€970 | +125,984% |
| Financial charges | 65/66B | €1,012 | €695 | -€317 | -31.3% |
| Recurring financial charges | 65 | €1,012 | €695 | -€317 | -31.3% |
| Profit (loss) for the period before taxes | 9903 | €41,435 | €14,339 | -€27,096 | -65.4% |
| Income taxes | 67/77 | €109 | €247 | +€138 | +126% |
| Profit (loss) for the period | 9904 | €41,326 | €14,092 | -€27,234 | -65.9% |
| Profit (loss) for the period to be appropriated | 9905 | €41,326 | €14,092 | -€27,234 | -65.9% |
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 15 October 2026 via checked.be.