ONDERNEMING TUERLINGS: 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.
ONDERNEMING TUERLINGS
Largest movements
- Receivables within one year -€13,240
down €13,240 (-32.6%), from €40,592 to €27,353
of which Trade receivables: -€12,771
- Deferred charges and accrued income -€10,267
down €10,267 (-94.3%), from €10,890 to €624
- Tangible fixed assets -€5,927
down €5,927 (-28.4%), from €20,866 to €14,939
of which Furniture and vehicles: -€4,722
- Cash +€1,155
up €1,155 (+14.2%), from €8,133 to €9,288
mainly Receivables within one year (+€13,240) and Deferred charges and accrued income (+€10,267)
- Profit (loss) carried forward -€12,257
down €12,257 (-39.8%), from -€30,825 to -€43,082
- Debts after one year -€12,126
down €12,126 (-48.5%), from €25,000 to €12,874
- Trade debts -€10,024
down €10,024 (-50.6%), from €19,811 to €9,787
- Short-term financial debts +€8,164
new in 2025: €8,164
- Other debts -€6,512
no longer reported in 2025 (was €6,512)
- Gross operating margin +€14,260
up €14,260 (+71.9%), from €19,830 to €34,090
- Staff costs -€6,204
down €6,204 (-14.5%), from €42,658 to €36,453
- Financial charges +€429
up €429 (+29.9%), from €1,438 to €1,867
- Other operating charges -€354
down €354 (-22.4%), from €1,575 to €1,222
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 | €89,615 | €60,451 | -€29,164 | -32.5% |
| Fixed assets | 21/28 | €20,866 | €14,939 | -€5,927 | -28.4% |
| Tangible fixed assets | 22/27 | €20,866 | €14,939 | -€5,927 | -28.4% |
| Plant, machinery and equipment | 23 | €3,404 | €2,200 | -€1,204 | -35.4% |
| Furniture and vehicles | 24 | €17,462 | €12,740 | -€4,722 | -27.0% |
| Current assets | 29/58 | €68,749 | €45,511 | -€23,237 | -33.8% |
| Stocks and contracts in progress | 3 | €9,133 | €8,247 | -€886 | -9.7% |
| Stocks | 30/36 | €9,133 | €8,247 | -€886 | -9.7% |
| Amounts receivable within one year | 40/41 | €40,592 | €27,353 | -€13,240 | -32.6% |
| Trade receivables | 40 | €36,901 | €24,130 | -€12,771 | -34.6% |
| Other amounts receivable | 41 | €3,691 | €3,223 | -€468 | -12.7% |
| Cash at bank and in hand | 54/58 | €8,133 | €9,288 | +€1,155 | +14.2% |
| Deferred charges and accrued income | 490/1 | €10,890 | €624 | -€10,267 | -94.3% |
| Total equity and liabilities | 10/49 | €89,615 | €60,451 | -€29,164 | -32.5% |
| Equity | 10/15 | €34,661 | €22,405 | -€12,257 | -35.4% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €3,486 | €3,486 | = | 0.0% |
| Distributable reserves | 133 | €3,486 | €3,486 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€30,825 | -€43,082 | -€12,257 | -39.8% |
| Amounts payable | 17/49 | €54,953 | €38,046 | -€16,907 | -30.8% |
| Amounts payable after more than one year | 17 | €25,000 | €12,874 | -€12,126 | -48.5% |
| Financial debts | 170/4 | €25,000 | €12,874 | -€12,126 | -48.5% |
| Amounts payable within one year | 42/48 | €29,953 | €25,172 | -€4,782 | -16.0% |
| Financial debts | 43 | - | €8,164 | +€8,164 | |
| Other loans | 439 | - | €8,164 | +€8,164 | |
| Trade debts | 44 | €19,811 | €9,787 | -€10,024 | -50.6% |
| Suppliers | 440/4 | €19,811 | €9,787 | -€10,024 | -50.6% |
| Taxes, remuneration and social security | 45 | €3,631 | €7,220 | +€3,590 | +98.9% |
| Taxes | 450/3 | €461 | €7,220 | +€6,760 | +1,467% |
| Remuneration and social security | 454/9 | €3,170 | - | -€3,170 | |
| Other amounts payable | 47/48 | €6,512 | - | -€6,512 | |
| Remuneration, social security and pensions | 62 | €42,658 | €36,453 | -€6,204 | -14.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,843 | €6,793 | -€50 | -0.7% |
| Other operating charges | 640/8 | €1,575 | €1,222 | -€354 | -22.4% |
| Gross operating margin | 9900 | €19,830 | €34,090 | +€14,260 | +71.9% |
| Operating profit (loss) | 9901 | -€31,245 | -€10,378 | +€20,868 | +66.8% |
| Financial income | 75/76B | €2 | €0 | -€2 | -99.6% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -99.6% |
| Financial charges | 65/66B | €1,438 | €1,867 | +€429 | +29.9% |
| Recurring financial charges | 65 | €1,438 | €1,867 | +€429 | +29.9% |
| Profit (loss) for the period before taxes | 9903 | -€32,681 | -€12,245 | +€20,436 | +62.5% |
| Income taxes | 67/77 | - | €12 | +€12 | |
| Profit (loss) for the period | 9904 | -€32,681 | -€12,257 | +€20,424 | +62.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€32,681 | -€12,257 | +€20,424 | +62.5% |
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.