EVM 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.
EVM Tuinen
Largest movements
- Tangible fixed assets +€19,391
up €19,391 (+355%), from €5,464 to €24,855
of which Furniture and vehicles: +€21,317
- Receivables within one year +€12,068
up €12,068 (+159%), from €7,597 to €19,665
of which Trade receivables: +€7,099
- Cash +€1,985
up €1,985 (+5.6%), from €35,414 to €37,399
mainly Debts after one year (+€21,054) and Depreciation (+€6,011)
- Debts after one year +€21,054
up €21,054 (+2,321%), from €907 to €21,961
- Trade debts +€5,315
up €5,315 (+52.2%), from €10,185 to €15,500
- Current portion of long-term debt +€4,521
up €4,521 (+276%), from €1,640 to €6,161
- Reserves +€2,318
up €2,318 (+7.3%), from €31,707 to €34,025
- Profit (loss) carried forward +€2,302
no longer reported in 2025 (was -€2,302)
- Gross operating margin +€14,826
up €14,826 (+118%), from €12,521 to €27,347
- Staff costs +€9,420
up €9,420 (+438%), from €2,148 to €11,568
- Depreciation -€4,130
down €4,130 (-40.7%), from €10,141 to €6,011
- Taxes +€2,136
new in 2025: €2,136
- Financial charges +€284
up €284 (+61.4%), from €463 to €748
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 | €48,474 | €82,312 | +€33,838 | +69.8% |
| Fixed assets | 21/28 | €5,464 | €24,855 | +€19,391 | +355% |
| Tangible fixed assets | 22/27 | €5,464 | €24,855 | +€19,391 | +355% |
| Plant, machinery and equipment | 23 | €3,173 | €2,149 | -€1,024 | -32.3% |
| Furniture and vehicles | 24 | €1,389 | €22,706 | +€21,317 | +1,535% |
| Leasing and similar rights | 25 | €902 | - | -€902 | |
| Current assets | 29/58 | €43,010 | €57,457 | +€14,447 | +33.6% |
| Amounts receivable within one year | 40/41 | €7,597 | €19,665 | +€12,068 | +159% |
| Trade receivables | 40 | €5,597 | €12,695 | +€7,099 | +127% |
| Other amounts receivable | 41 | €2,000 | €6,969 | +€4,969 | +248% |
| Cash at bank and in hand | 54/58 | €35,414 | €37,399 | +€1,985 | +5.6% |
| Deferred charges and accrued income | 490/1 | - | €394 | +€394 | |
| Total equity and liabilities | 10/49 | €48,474 | €82,312 | +€33,838 | +69.8% |
| Equity | 10/15 | €31,905 | €36,525 | +€4,620 | +14.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €31,707 | €34,025 | +€2,318 | +7.3% |
| Distributable reserves | 133 | €31,707 | €34,025 | +€2,318 | +7.3% |
| Profit (loss) carried forward | 14 | -€2,302 | - | +€2,302 | |
| Amounts payable | 17/49 | €16,569 | €45,787 | +€29,218 | +176% |
| Amounts payable after more than one year | 17 | €907 | €21,961 | +€21,054 | +2,321% |
| Financial debts | 170/4 | €907 | €21,961 | +€21,054 | +2,321% |
| Amounts payable within one year | 42/48 | €15,662 | €23,826 | +€8,164 | +52.1% |
| Current portion of amounts payable after more than one year | 42 | €1,640 | €6,161 | +€4,521 | +276% |
| Trade debts | 44 | €10,185 | €15,500 | +€5,315 | +52.2% |
| Suppliers | 440/4 | €10,185 | €15,500 | +€5,315 | +52.2% |
| Taxes, remuneration and social security | 45 | €1,777 | €1,223 | -€553 | -31.1% |
| Taxes | 450/3 | €1,777 | - | -€1,777 | |
| Remuneration and social security | 454/9 | - | €1,223 | +€1,223 | |
| Other amounts payable | 47/48 | €2,060 | €942 | -€1,118 | -54.3% |
| Remuneration, social security and pensions | 62 | €2,148 | €11,568 | +€9,420 | +438% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,141 | €6,011 | -€4,130 | -40.7% |
| Other operating charges | 640/8 | €2,075 | €2,265 | +€189 | +9.1% |
| Gross operating margin | 9900 | €12,521 | €27,347 | +€14,826 | +118% |
| Operating profit (loss) | 9901 | -€1,843 | €7,504 | +€9,347 | |
| Financial income | 75/76B | €5 | - | -€5 | |
| Recurring financial income | 75 | €5 | - | -€5 | |
| Financial charges | 65/66B | €463 | €748 | +€284 | +61.4% |
| Recurring financial charges | 65 | €463 | €748 | +€284 | +61.4% |
| Profit (loss) for the period before taxes | 9903 | -€2,302 | €6,756 | +€9,058 | |
| Income taxes | 67/77 | - | €2,136 | +€2,136 | |
| Profit (loss) for the period | 9904 | -€2,302 | €4,620 | +€6,922 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,302 | €4,620 | +€6,922 |
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 23 October 2026 via checked.be.