K & S Tuincentrum: what changed
What changed
K & S Tuincentrum
NACE 47.762, Retail sale of pets, pet food and pet supplies
filed annual accounts (NBB)
Net result for the year
€101,671
2024 · €121,918-€20,246
Equity
€700,795
2024 · €743,356-€42,561
Cash
€327,294
2024 · €302,516+€24,778
Balance sheet total
€979,823
2024 · €1.0m-€63,472
Largest movements
Assets
- Current investments -€99,700
down €99,700 (-100%), from €99,700 to €0
- Stocks and contracts +€48,249
up €48,249 (+14.1%), from €341,012 to €389,261
- Tangible fixed assets -€28,483
down €28,483 (-10.5%), from €270,352 to €241,869
of which Furniture and vehicles: -€26,763
- Cash +€24,778
up €24,778 (+8.2%), from €302,516 to €327,294
mainly Net result for the year (+€101,671) and Current investments (+€99,700)
Equity and liabilities
- Other debts +€98,466
up €98,466 (+196%), from €50,336 to €148,802
- Trade debts -€66,099
down €66,099 (-66.2%), from €99,892 to €33,793
- Reserves -€42,561
down €42,561 (-6.1%), from €693,356 to €650,795
- Debts after one year -€27,765
down €27,765 (-43.1%), from €64,379 to €36,614
- Current portion of long-term debt -€17,640
down €17,640 (-38.9%), from €45,404 to €27,765
Income statement
- Staff costs +€23,434
up €23,434 (+15.0%), from €155,713 to €179,147
- Taxes -€8,954
down €8,954 (-17.4%), from €51,512 to €42,558
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€121,918
Gross operating margin
-€3,952
Staff costs
-€23,434
Depreciation
-€3,666
Other operating charges
+€392
Financial income
+€3,013
Financial charges
-€1,554
Taxes
+€8,954
Result 2025
€101,671
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€143,308
Investment
+€71,106
Financing
-€189,636
Cash 2024
€302,516
From operations (derived)
+€143,308
Net result for the year
+€101,671
Depreciation
+€57,077
Stocks and contracts
-€48,249
Receivables within one year
+€8,402
Deferred charges and accrued income
-€86
Trade debts
-€66,099
Tax, wage and social debts
-€7,874
Other debts
+€98,466
Investment (derived)
+€71,106
Investment in fixed assets (net)
-€28,594
Current investments
+€99,700
Financing
-€189,636
Debts after one year
-€27,765
Current portion of long-term debt
-€17,640
Contributions, distributions and other
-€144,232
Cash 2025
€327,294
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,043,296 | €979,823 | -€63,472 | -6.1% |
| Fixed assets | 21/28 | €271,852 | €243,369 | -€28,483 | -10.5% |
| Tangible fixed assets | 22/27 | €270,352 | €241,869 | -€28,483 | -10.5% |
| Land and buildings | 22 | €158,199 | €161,393 | +€3,194 | +2.0% |
| Plant, machinery and equipment | 23 | €36,042 | €31,127 | -€4,915 | -13.6% |
| Furniture and vehicles | 24 | €76,111 | €49,348 | -€26,763 | -35.2% |
| Financial fixed assets | 28 | €1,500 | €1,500 | = | 0.0% |
| Current assets | 29/58 | €771,443 | €736,455 | -€34,989 | -4.5% |
| Stocks and contracts in progress | 3 | €341,012 | €389,261 | +€48,249 | +14.1% |
| Stocks | 30/36 | €341,012 | €389,261 | +€48,249 | +14.1% |
| Amounts receivable within one year | 40/41 | €24,219 | €15,817 | -€8,402 | -34.7% |
| Trade receivables | 40 | €22,123 | €8,037 | -€14,086 | -63.7% |
| Other amounts receivable | 41 | €2,096 | €7,781 | +€5,684 | +271% |
| Current investments | 50/53 | €99,700 | €0 | -€99,700 | -100% |
| Cash at bank and in hand | 54/58 | €302,516 | €327,294 | +€24,778 | +8.2% |
| Deferred charges and accrued income | 490/1 | €3,997 | €4,083 | +€86 | +2.2% |
| Total equity and liabilities | 10/49 | €1,043,296 | €979,823 | -€63,472 | -6.1% |
| Equity | 10/15 | €743,356 | €700,795 | -€42,561 | -5.7% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €693,356 | €650,795 | -€42,561 | -6.1% |
| Distributable reserves | 133 | €693,356 | €650,795 | -€42,561 | -6.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €299,940 | €279,028 | -€20,912 | -7.0% |
| Amounts payable after more than one year | 17 | €64,379 | €36,614 | -€27,765 | -43.1% |
| Financial debts | 170/4 | €64,379 | €36,614 | -€27,765 | -43.1% |
| Amounts payable within one year | 42/48 | €235,561 | €242,414 | +€6,853 | +2.9% |
| Current portion of amounts payable after more than one year | 42 | €45,404 | €27,765 | -€17,640 | -38.9% |
| Trade debts | 44 | €99,892 | €33,793 | -€66,099 | -66.2% |
| Suppliers | 440/4 | €99,892 | €33,793 | -€66,099 | -66.2% |
| Taxes, remuneration and social security | 45 | €39,929 | €32,055 | -€7,874 | -19.7% |
| Taxes | 450/3 | €16,091 | €6,467 | -€9,624 | -59.8% |
| Remuneration and social security | 454/9 | €23,838 | €25,587 | +€1,750 | +7.3% |
| Other amounts payable | 47/48 | €50,336 | €148,802 | +€98,466 | +196% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €155,713 | €179,147 | +€23,434 | +15.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €53,411 | €57,077 | +€3,666 | +6.9% |
| Other operating charges | 640/8 | €4,135 | €3,744 | -€392 | -9.5% |
| Gross operating margin | 9900 | €399,520 | €395,568 | -€3,952 | -1.0% |
| Operating profit (loss) | 9901 | €186,261 | €155,600 | -€30,660 | -16.5% |
| Financial income | 75/76B | €1,187 | €4,200 | +€3,013 | +254% |
| Recurring financial income | 75 | €1,187 | €4,200 | +€3,013 | +254% |
| Financial charges | 65/66B | €14,018 | €15,572 | +€1,554 | +11.1% |
| Recurring financial charges | 65 | €13,768 | €10,484 | -€3,284 | -23.9% |
| Non-recurring financial charges | 66B | €250 | €5,088 | +€4,838 | +1,935% |
| Profit (loss) for the period before taxes | 9903 | €173,430 | €144,229 | -€29,201 | -16.8% |
| Income taxes | 67/77 | €51,512 | €42,558 | -€8,954 | -17.4% |
| Profit (loss) for the period | 9904 | €121,918 | €101,671 | -€20,246 | -16.6% |
| Profit (loss) for the period to be appropriated | 9905 | €121,918 | €101,671 | -€20,246 | -16.6% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.