DM 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.
DM Tuinen
Largest movements
- Cash -€55,070
down €55,070 (-68.9%), from €79,983 to €24,913
mainly Investment in fixed assets (net) (-€52,184) and Debts after one year (-€15,474)
- Tangible fixed assets +€25,131
up €25,131 (+23.4%), from €107,398 to €132,529
of which Furniture and vehicles: +€21,940
- Debts after one year -€15,474
down €15,474 (-23.8%), from €65,020 to €49,546
- Other debts -€9,355
down €9,355 (-42.6%), from €21,951 to €12,597
- Tax, wage and social debts -€3,094
down €3,094 (-38.7%), from €8,000 to €4,907
- Trade debts -€2,295
down €2,295 (-44.0%), from €5,213 to €2,917
- Reserves +€2,050
up €2,050 (+3.4%), from €60,210 to €62,260
- Depreciation +€19,759
up €19,759 (+271%), from €7,294 to €27,053
- Taxes -€8,929
down €8,929 (-85.0%), from €10,506 to €1,577
- Gross operating margin +€2,995
up €2,995 (+8.7%), from €34,327 to €37,322
- Other operating charges +€2,972
up €2,972 (+284%), from €1,047 to €4,019
- Financial charges +€2,064
up €2,064 (+360%), from €573 to €2,638
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 | €198,400 | €170,728 | -€27,672 | -13.9% |
| Fixed assets | 21/28 | €107,398 | €132,529 | +€25,131 | +23.4% |
| Tangible fixed assets | 22/27 | €107,398 | €132,529 | +€25,131 | +23.4% |
| Plant, machinery and equipment | 23 | - | €3,191 | +€3,191 | |
| Furniture and vehicles | 24 | €107,398 | €129,338 | +€21,940 | +20.4% |
| Current assets | 29/58 | €91,002 | €38,199 | -€52,803 | -58.0% |
| Amounts receivable within one year | 40/41 | €10,461 | €11,898 | +€1,437 | +13.7% |
| Trade receivables | 40 | €1,874 | €2,247 | +€373 | +19.9% |
| Other amounts receivable | 41 | €8,587 | €9,650 | +€1,064 | +12.4% |
| Cash at bank and in hand | 54/58 | €79,983 | €24,913 | -€55,070 | -68.9% |
| Deferred charges and accrued income | 490/1 | €558 | €1,388 | +€830 | +149% |
| Total equity and liabilities | 10/49 | €198,400 | €170,728 | -€27,672 | -13.9% |
| Equity | 10/15 | €83,236 | €85,288 | +€2,052 | +2.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €60,210 | €62,260 | +€2,050 | +3.4% |
| Distributable reserves | 133 | €60,210 | €62,260 | +€2,050 | +3.4% |
| Profit (loss) carried forward | 14 | €10,626 | €10,628 | +€2 | 0.0% |
| Amounts payable | 17/49 | €115,164 | €85,440 | -€29,724 | -25.8% |
| Amounts payable after more than one year | 17 | €65,020 | €49,546 | -€15,474 | -23.8% |
| Financial debts | 170/4 | €65,020 | €49,546 | -€15,474 | -23.8% |
| Amounts payable within one year | 42/48 | €50,145 | €35,895 | -€14,250 | -28.4% |
| Current portion of amounts payable after more than one year | 42 | €14,980 | €15,474 | +€493 | +3.3% |
| Trade debts | 44 | €5,213 | €2,917 | -€2,295 | -44.0% |
| Suppliers | 440/4 | €5,213 | €2,917 | -€2,295 | -44.0% |
| Taxes, remuneration and social security | 45 | €8,000 | €4,907 | -€3,094 | -38.7% |
| Taxes | 450/3 | €8,000 | €4,907 | -€3,094 | -38.7% |
| Other amounts payable | 47/48 | €21,951 | €12,597 | -€9,355 | -42.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,294 | €27,053 | +€19,759 | +271% |
| Other operating charges | 640/8 | €1,047 | €4,019 | +€2,972 | +284% |
| Gross operating margin | 9900 | €34,327 | €37,322 | +€2,995 | +8.7% |
| Operating profit (loss) | 9901 | €25,986 | €6,250 | -€19,736 | -75.9% |
| Financial income | 75/76B | €0 | €16 | +€16 | +6,428% |
| Recurring financial income | 75 | €0 | €16 | +€16 | +6,428% |
| Financial charges | 65/66B | €573 | €2,638 | +€2,064 | +360% |
| Recurring financial charges | 65 | €573 | €2,638 | +€2,064 | +360% |
| Profit (loss) for the period before taxes | 9903 | €25,413 | €3,628 | -€21,785 | -85.7% |
| Income taxes | 67/77 | €10,506 | €1,577 | -€8,929 | -85.0% |
| Profit (loss) for the period | 9904 | €14,907 | €2,052 | -€12,855 | -86.2% |
| Profit (loss) for the period to be appropriated | 9905 | €14,907 | €2,052 | -€12,855 | -86.2% |
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 26 October 2026 via checked.be.