Tuincentrum Braeckman: 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.
Tuincentrum Braeckman
Largest movements
- Cash +€4,745
up €4,745 (+20.6%), from €22,976 to €27,721
mainly Depreciation (+€23,207) and Net result for the year (+€18,630)
- Tangible fixed assets +€4,512
up €4,512 (+2.0%), from €223,327 to €227,839
of which Land and buildings: +€18,679
- Profit (loss) carried forward +€17,797
up €17,797 (+56.2%), from €31,653 to €49,449
- Debts after one year -€8,214
down €8,214 (-5.7%), from €143,174 to €134,960
of which Financial debts: -€9,242
- Tax, wage and social debts -€7,510
down €7,510 (-36.0%), from €20,874 to €13,363
of which Remuneration and social security: -€7,490
- Trade debts +€6,958
up €6,958 (+25.5%), from €27,244 to €34,201
- Current portion of long-term debt +€5,587
up €5,587 (+18.6%), from €30,085 to €35,672
- Staff costs -€20,721
down €20,721 (-23.4%), from €88,434 to €67,713
- Gross operating margin -€13,262
down €13,262 (-9.7%), from €137,065 to €123,802
- Depreciation -€3,403
down €3,403 (-12.8%), from €26,610 to €23,207
- Financial charges +€2,444
up €2,444 (+54.1%), from €4,515 to €6,959
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 | €340,384 | €350,250 | +€9,866 | +2.9% |
| Formation expenses | 20 | €997 | €78 | -€919 | -92.2% |
| Fixed assets | 21/28 | €225,593 | €227,839 | +€2,246 | +1.0% |
| Intangible fixed assets | 21 | €2,266 | €0 | -€2,266 | -100% |
| Tangible fixed assets | 22/27 | €223,327 | €227,839 | +€4,512 | +2.0% |
| Land and buildings | 22 | €166,307 | €184,986 | +€18,679 | +11.2% |
| Plant, machinery and equipment | 23 | €53,736 | €41,256 | -€12,481 | -23.2% |
| Furniture and vehicles | 24 | €3,284 | €1,598 | -€1,686 | -51.3% |
| Current assets | 29/58 | €113,794 | €122,333 | +€8,538 | +7.5% |
| Stocks and contracts in progress | 3 | €47,817 | €48,856 | +€1,040 | +2.2% |
| Stocks | 30/36 | €47,817 | €48,856 | +€1,040 | +2.2% |
| Amounts receivable within one year | 40/41 | €42,245 | €43,955 | +€1,710 | +4.0% |
| Trade receivables | 40 | €39,154 | €43,322 | +€4,168 | +10.6% |
| Other amounts receivable | 41 | €3,091 | €632 | -€2,458 | -79.5% |
| Cash at bank and in hand | 54/58 | €22,976 | €27,721 | +€4,745 | +20.6% |
| Deferred charges and accrued income | 490/1 | €757 | €1,801 | +€1,044 | +138% |
| Total equity and liabilities | 10/49 | €340,384 | €350,250 | +€9,866 | +2.9% |
| Equity | 10/15 | €41,653 | €59,449 | +€17,797 | +42.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,653 | €49,449 | +€17,797 | +56.2% |
| Amounts payable | 17/49 | €298,732 | €290,801 | -€7,931 | -2.7% |
| Amounts payable after more than one year | 17 | €143,174 | €134,960 | -€8,214 | -5.7% |
| Financial debts | 170/4 | €143,174 | €133,932 | -€9,242 | -6.5% |
| Other amounts payable | 178/9 | - | €1,028 | +€1,028 | |
| Amounts payable within one year | 42/48 | €147,715 | €151,738 | +€4,024 | +2.7% |
| Current portion of amounts payable after more than one year | 42 | €30,085 | €35,672 | +€5,587 | +18.6% |
| Trade debts | 44 | €27,244 | €34,201 | +€6,958 | +25.5% |
| Suppliers | 440/4 | €27,244 | €34,201 | +€6,958 | +25.5% |
| Advances received on contracts in progress | 46 | €5,146 | €0 | -€5,146 | -100% |
| Taxes, remuneration and social security | 45 | €20,874 | €13,363 | -€7,510 | -36.0% |
| Taxes | 450/3 | €4,454 | €4,433 | -€21 | -0.5% |
| Remuneration and social security | 454/9 | €16,419 | €8,930 | -€7,490 | -45.6% |
| Other amounts payable | 47/48 | €64,367 | €68,502 | +€4,135 | +6.4% |
| Accrued charges and deferred income | 492/3 | €7,843 | €4,103 | -€3,741 | -47.7% |
| Remuneration, social security and pensions | 62 | €88,434 | €67,713 | -€20,721 | -23.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,610 | €23,207 | -€3,403 | -12.8% |
| Other operating charges | 640/8 | €3,126 | €3,268 | +€142 | +4.6% |
| Gross operating margin | 9900 | €137,065 | €123,802 | -€13,262 | -9.7% |
| Operating profit (loss) | 9901 | €18,895 | €29,614 | +€10,719 | +56.7% |
| Financial income | 75/76B | €284 | €345 | +€61 | +21.4% |
| Recurring financial income | 75 | €284 | €345 | +€61 | +21.4% |
| Financial charges | 65/66B | €4,515 | €6,959 | +€2,444 | +54.1% |
| Recurring financial charges | 65 | €4,515 | €6,959 | +€2,444 | +54.1% |
| Profit (loss) for the period before taxes | 9903 | €14,664 | €23,000 | +€8,336 | +56.8% |
| Income taxes | 67/77 | €3,195 | €4,370 | +€1,175 | +36.8% |
| Profit (loss) for the period | 9904 | €11,470 | €18,630 | +€7,160 | +62.4% |
| Profit (loss) for the period to be appropriated | 9905 | €11,470 | €18,630 | +€7,160 | +62.4% |
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 30 October 2026 via checked.be.