Tuincentrum Iris: 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 Iris
Largest movements
- Receivables after one year -€141,966
down €141,966 (-14.3%), from €993,475 to €851,509
- Receivables within one year +€103,007
up €103,007 (+17.6%), from €584,454 to €687,461
of which Other amounts receivable: +€76,495
- Tangible fixed assets -€35,350
down €35,350 (-21.6%), from €163,706 to €128,356
of which Furniture and vehicles: -€25,088
- Cash -€28,951
down €28,951 (-21.7%), from €133,492 to €104,540
mainly Debts after one year (-€131,316) and Receivables within one year (-€103,007)
- Debts after one year -€131,316
down €131,316 (-17.9%), from €734,932 to €603,616
- Other debts +€57,310
up €57,310 (+10.7%), from €534,045 to €591,356
- Short-term financial debts -€53,739
down €53,739 (-67.2%), from €80,000 to €26,261
- Reserves +€33,943
up €33,943 (+12.6%), from €270,191 to €304,134
of which Distributable reserves: +€33,943
- Gross operating margin +€37,364
up €37,364 (+35.7%), from -€104,693 to -€67,329
- Financial income -€17,921
down €17,921 (-7.1%), from €252,680 to €234,759
- Taxes +€6,505
up €6,505 (+55.0%), from €11,832 to €18,337
- Financial charges -€4,557
down €4,557 (-8.3%), from €54,698 to €50,141
- Depreciation +€2,994
up €2,994 (+9.3%), from €32,356 to €35,350
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 | €1,894,092 | €1,795,749 | -€98,343 | -5.2% |
| Fixed assets | 21/28 | €163,706 | €128,356 | -€35,350 | -21.6% |
| Tangible fixed assets | 22/27 | €163,706 | €128,356 | -€35,350 | -21.6% |
| Plant, machinery and equipment | 23 | €68,184 | €57,922 | -€10,262 | -15.1% |
| Furniture and vehicles | 24 | €95,521 | €70,433 | -€25,088 | -26.3% |
| Current assets | 29/58 | €1,730,387 | €1,667,393 | -€62,993 | -3.6% |
| Amounts receivable after more than one year | 29 | €993,475 | €851,509 | -€141,966 | -14.3% |
| Trade receivables | 290 | €993,475 | €851,509 | -€141,966 | -14.3% |
| Amounts receivable within one year | 40/41 | €584,454 | €687,461 | +€103,007 | +17.6% |
| Trade receivables | 40 | €142,286 | €168,797 | +€26,512 | +18.6% |
| Other amounts receivable | 41 | €442,169 | €518,663 | +€76,495 | +17.3% |
| Cash at bank and in hand | 54/58 | €133,492 | €104,540 | -€28,951 | -21.7% |
| Deferred charges and accrued income | 490/1 | €18,966 | €23,883 | +€4,917 | +25.9% |
| Total equity and liabilities | 10/49 | €1,894,092 | €1,795,749 | -€98,343 | -5.2% |
| Equity | 10/15 | €351,995 | €385,939 | +€33,943 | +9.6% |
| Contributions | 10/11 | €81,805 | €81,805 | = | 0.0% |
| Capital | 10 | €81,805 | €81,805 | = | 0.0% |
| Issued capital | 100 | €81,805 | €81,805 | = | 0.0% |
| Reserves | 13 | €270,191 | €304,134 | +€33,943 | +12.6% |
| Non-distributable reserves | 130/1 | €8,274 | €8,274 | = | 0.0% |
| Legal reserve | 130 | €8,180 | €8,180 | = | 0.0% |
| Other | 1319 | €93 | €93 | = | 0.0% |
| Distributable reserves | 133 | €261,917 | €295,860 | +€33,943 | +13.0% |
| Amounts payable | 17/49 | €1,542,097 | €1,409,810 | -€132,287 | -8.6% |
| Amounts payable after more than one year | 17 | €734,932 | €603,616 | -€131,316 | -17.9% |
| Financial debts | 170/4 | €734,932 | €603,616 | -€131,316 | -17.9% |
| Amounts payable within one year | 42/48 | €764,526 | €767,331 | +€2,805 | +0.4% |
| Current portion of amounts payable after more than one year | 42 | €135,995 | €133,806 | -€2,190 | -1.6% |
| Financial debts | 43 | €80,000 | €26,261 | -€53,739 | -67.2% |
| Other loans | 439 | €80,000 | €26,261 | -€53,739 | -67.2% |
| Trade debts | 44 | €5,951 | €6,190 | +€239 | +4.0% |
| Suppliers | 440/4 | €5,951 | €6,190 | +€239 | +4.0% |
| Taxes, remuneration and social security | 45 | €8,534 | €9,719 | +€1,185 | +13.9% |
| Taxes | 450/3 | €3,718 | €5,004 | +€1,286 | +34.6% |
| Remuneration and social security | 454/9 | €4,816 | €4,715 | -€101 | -2.1% |
| Other amounts payable | 47/48 | €534,045 | €591,356 | +€57,310 | +10.7% |
| Accrued charges and deferred income | 492/3 | €42,639 | €38,863 | -€3,776 | -8.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,356 | €35,350 | +€2,994 | +9.3% |
| Other operating charges | 640/8 | €28,778 | €29,658 | +€879 | +3.1% |
| Gross operating margin | 9900 | -€104,693 | -€67,329 | +€37,364 | +35.7% |
| Operating profit (loss) | 9901 | -€165,828 | -€132,338 | +€33,490 | +20.2% |
| Financial income | 75/76B | €252,680 | €234,759 | -€17,921 | -7.1% |
| Recurring financial income | 75 | €252,680 | €234,759 | -€17,921 | -7.1% |
| Financial charges | 65/66B | €54,698 | €50,141 | -€4,557 | -8.3% |
| Recurring financial charges | 65 | €54,698 | €50,141 | -€4,557 | -8.3% |
| Profit (loss) for the period before taxes | 9903 | €32,154 | €52,280 | +€20,126 | +62.6% |
| Income taxes | 67/77 | €11,832 | €18,337 | +€6,505 | +55.0% |
| Profit (loss) for the period | 9904 | €20,323 | €33,943 | +€13,620 | +67.0% |
| Profit (loss) for the period to be appropriated | 9905 | €20,323 | €33,943 | +€13,620 | +67.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.