E&M 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.
E&M Tuinen
Largest movements
- Tangible fixed assets -€486
down €486 (-33.0%), from €1,472 to €986
of which Furniture and vehicles: -€296
- Deferred charges and accrued income -€224
down €224 (-66.6%), from €337 to €113
- Receivables within one year +€110
up €110 (+17.3%), from €640 to €750
- Other debts +€11,030
up €11,030 (+362%), from €3,047 to €14,077
- Profit (loss) carried forward -€6,655
down €6,655 (-31.7%), from -€20,975 to -€27,630
- Tax, wage and social debts -€2,054
down €2,054 (-51.6%), from €3,981 to €1,927
- Trade debts -€1,084
down €1,084 (-43.8%), from €2,475 to €1,391
- Accrued charges and deferred income -€800
down €800 (-72.7%), from €1,100 to €300
- Depreciation -€3,155
down €3,155 (-86.6%), from €3,641 to €486
- Gross operating margin +€1,047
up €1,047 (+37.2%), from -€2,813 to -€1,765
- Other operating charges -€773
down €773 (-28.5%), from €2,715 to €1,942
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,449 | €1,849 | -€600 | -24.5% |
| Fixed assets | 21/28 | €1,472 | €986 | -€486 | -33.0% |
| Tangible fixed assets | 22/27 | €1,472 | €986 | -€486 | -33.0% |
| Plant, machinery and equipment | 23 | €379 | €189 | -€190 | -50.1% |
| Furniture and vehicles | 24 | €1,093 | €797 | -€296 | -27.1% |
| Current assets | 29/58 | €977 | €863 | -€114 | -11.7% |
| Amounts receivable within one year | 40/41 | €640 | €750 | +€110 | +17.3% |
| Trade receivables | 40 | €640 | €750 | +€110 | +17.3% |
| Deferred charges and accrued income | 490/1 | €337 | €113 | -€224 | -66.6% |
| Total equity and liabilities | 10/49 | €2,449 | €1,849 | -€600 | -24.5% |
| Equity | 10/15 | -€14,447 | -€21,101 | -€6,655 | -46.1% |
| Contributions | 10/11 | €200 | €200 | = | 0.0% |
| Reserves | 13 | €6,328 | €6,328 | = | 0.0% |
| Distributable reserves | 133 | €6,328 | €6,328 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,975 | -€27,630 | -€6,655 | -31.7% |
| Amounts payable | 17/49 | €16,896 | €22,951 | +€6,055 | +35.8% |
| Amounts payable after more than one year | 17 | €707 | €347 | -€360 | -50.9% |
| Financial debts | 170/4 | €707 | €347 | -€360 | -50.9% |
| Amounts payable within one year | 42/48 | €15,088 | €22,303 | +€7,215 | +47.8% |
| Current portion of amounts payable after more than one year | 42 | €363 | €360 | -€3 | -0.8% |
| Financial debts | 43 | €5,222 | €4,548 | -€674 | -12.9% |
| Credit institutions | 430/8 | €5,222 | €4,548 | -€674 | -12.9% |
| Trade debts | 44 | €2,475 | €1,391 | -€1,084 | -43.8% |
| Suppliers | 440/4 | €2,475 | €1,391 | -€1,084 | -43.8% |
| Taxes, remuneration and social security | 45 | €3,981 | €1,927 | -€2,054 | -51.6% |
| Taxes | 450/3 | €3,981 | €1,927 | -€2,054 | -51.6% |
| Other amounts payable | 47/48 | €3,047 | €14,077 | +€11,030 | +362% |
| Accrued charges and deferred income | 492/3 | €1,100 | €300 | -€800 | -72.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,641 | €486 | -€3,155 | -86.6% |
| Other operating charges | 640/8 | €2,715 | €1,942 | -€773 | -28.5% |
| Gross operating margin | 9900 | -€2,813 | -€1,765 | +€1,047 | +37.2% |
| Operating profit (loss) | 9901 | -€9,169 | -€4,193 | +€4,975 | +54.3% |
| Financial income | 75/76B | €0 | €1 | +€1 | +476% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +476% |
| Financial charges | 65/66B | €2,490 | €2,462 | -€27 | -1.1% |
| Recurring financial charges | 65 | €2,490 | €2,462 | -€27 | -1.1% |
| Profit (loss) for the period before taxes | 9903 | -€11,658 | -€6,655 | +€5,003 | +42.9% |
| Profit (loss) for the period | 9904 | -€11,658 | -€6,655 | +€5,003 | +42.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,658 | -€6,655 | +€5,003 | +42.9% |
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 29 October 2026 via checked.be.