FB 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.
FB TUINEN
Largest movements
- Receivables within one year +€14,814
up €14,814 (+322%), from €4,606 to €19,420
of which Trade receivables: +€15,854
- Tangible fixed assets -€7,192
down €7,192 (-16.4%), from €43,914 to €36,722
of which Furniture and vehicles: -€8,744
- Stocks and contracts -€3,733
down €3,733 (-40.0%), from €9,333 to €5,600
- Cash -€2,785
down €2,785 (-51.3%), from €5,427 to €2,642
mainly Receivables within one year (-€14,814) and Debts after one year (-€4,993)
- Deferred charges and accrued income -€1,451
down €1,451 (-100%), from €1,451 to €0
- Other debts +€5,474
up €5,474 (+22.0%), from €24,863 to €30,338
- Debts after one year -€4,993
down €4,993 (-38.6%), from €12,933 to €7,940
- Trade debts -€2,420
down €2,420 (-89.8%), from €2,695 to €275
- Profit (loss) carried forward +€1,129
up €1,129 (+9.9%), from -€11,436 to -€10,307
- Gross operating margin +€16,884
up €16,884, from -€2,038 to €14,846
- Depreciation +€4,505
up €4,505 (+64.3%), from €7,007 to €11,511
- Financial charges +€264
up €264 (+38.3%), from €688 to €952
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 | €64,731 | €64,384 | -€347 | -0.5% |
| Fixed assets | 21/28 | €43,914 | €36,722 | -€7,192 | -16.4% |
| Tangible fixed assets | 22/27 | €43,914 | €36,722 | -€7,192 | -16.4% |
| Plant, machinery and equipment | 23 | €2,115 | €4,715 | +€2,599 | +123% |
| Furniture and vehicles | 24 | €38,678 | €29,934 | -€8,744 | -22.6% |
| Other tangible fixed assets | 26 | €3,121 | €2,073 | -€1,048 | -33.6% |
| Current assets | 29/58 | €20,817 | €27,662 | +€6,845 | +32.9% |
| Stocks and contracts in progress | 3 | €9,333 | €5,600 | -€3,733 | -40.0% |
| Contracts in progress | 37 | €9,333 | €5,600 | -€3,733 | -40.0% |
| Amounts receivable within one year | 40/41 | €4,606 | €19,420 | +€14,814 | +322% |
| Trade receivables | 40 | €3,564 | €19,418 | +€15,854 | +445% |
| Other amounts receivable | 41 | €1,042 | €2 | -€1,040 | -99.8% |
| Cash at bank and in hand | 54/58 | €5,427 | €2,642 | -€2,785 | -51.3% |
| Deferred charges and accrued income | 490/1 | €1,451 | €0 | -€1,451 | -100% |
| Total equity and liabilities | 10/49 | €64,731 | €64,384 | -€347 | -0.5% |
| Equity | 10/15 | €19,454 | €20,583 | +€1,129 | +5.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €12,290 | €12,290 | = | 0.0% |
| Tax-exempt reserves | 132 | €12,290 | €12,290 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,436 | -€10,307 | +€1,129 | +9.9% |
| Amounts payable | 17/49 | €45,277 | €43,801 | -€1,476 | -3.3% |
| Amounts payable after more than one year | 17 | €12,933 | €7,940 | -€4,993 | -38.6% |
| Financial debts | 170/4 | €12,933 | €7,940 | -€4,993 | -38.6% |
| Amounts payable within one year | 42/48 | €32,344 | €35,861 | +€3,517 | +10.9% |
| Current portion of amounts payable after more than one year | 42 | €4,766 | €4,993 | +€227 | +4.8% |
| Trade debts | 44 | €2,695 | €275 | -€2,420 | -89.8% |
| Suppliers | 440/4 | €2,695 | €275 | -€2,420 | -89.8% |
| Taxes, remuneration and social security | 45 | €20 | €256 | +€236 | +1,190% |
| Taxes | 450/3 | €20 | €256 | +€236 | +1,190% |
| Other amounts payable | 47/48 | €24,863 | €30,338 | +€5,474 | +22.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,007 | €11,511 | +€4,505 | +64.3% |
| Other operating charges | 640/8 | €1,235 | €1,254 | +€19 | +1.5% |
| Gross operating margin | 9900 | -€2,038 | €14,846 | +€16,884 | |
| Operating profit (loss) | 9901 | -€10,280 | €2,080 | +€12,360 | |
| Financial charges | 65/66B | €688 | €952 | +€264 | +38.3% |
| Recurring financial charges | 65 | €688 | €952 | +€264 | +38.3% |
| Profit (loss) for the period before taxes | 9903 | -€10,968 | €1,129 | +€12,096 | |
| Profit (loss) for the period | 9904 | -€10,968 | €1,129 | +€12,096 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,968 | €1,129 | +€12,096 |
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 27 October 2026 via checked.be.