Tuinen Dayer: what changed
What changed
Tuinen Dayer
NACE 81.300, Landscape service activities
filed annual accounts (NBB)
Net result for the year
€11,046
2024 · €10,646+€400
Equity
€38,231
2024 · €27,185+€11,046
Cash
€12,582
2024 · €14,878-€2,296
Balance sheet total
€76,787
2024 · €151,080-€74,293
Largest movements
Assets
- Tangible fixed assets -€37,519
down €37,519 (-51.0%), from €73,562 to €36,042
of which Leasing and similar rights: -€35,318
- Receivables within one year -€34,020
down €34,020 (-64.3%), from €52,876 to €18,855
of which Trade receivables: -€45,810
- Cash -€2,296
down €2,296 (-15.4%), from €14,878 to €12,582
mainly Trade debts (-€37,631) and Debts after one year (-€36,992)
Equity and liabilities
- Trade debts -€37,631
down €37,631 (-75.8%), from €49,668 to €12,037
- Debts after one year -€36,992
down €36,992 (-84.9%), from €43,567 to €6,575
- Current portion of long-term debt -€11,117
down €11,117 (-50.8%), from €21,870 to €10,753
- Reserves +€11,046
up €11,046 (+43.9%), from €25,185 to €36,231
Income statement
- Gross operating margin +€11,627
up €11,627 (+32.2%), from €36,061 to €47,689
- Staff costs +€9,762
new in 2025: €9,762
- Depreciation -€4,055
down €4,055 (-23.7%), from €17,100 to €13,045
- Write-downs +€1,540
new in 2025: €1,540
- Other operating charges -€567
down €567 (-27.8%), from €2,042 to €1,475
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
€10,646
Gross operating margin
+€11,627
Staff costs
-€9,762
Depreciation
+€4,055
Write-downs
-€1,540
Other operating charges
+€567
Other operating items
-€4,453
Financial income
+€55
Financial charges
-€76
Taxes
-€75
Result 2025
€11,046
raises the resultlowers the resultnot broken down further in the accounts
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
+€21,338
Investment
+€24,475
Financing
-€48,109
Cash 2024
€14,878
From operations (derived)
+€21,338
Net result for the year
+€11,046
Depreciation
+€13,045
Receivables within one year
+€34,020
Deferred charges and accrued income
+€457
Trade debts
-€37,631
Tax, wage and social debts
+€1
Accrued charges and deferred income
+€400
Investment (derived)
+€24,475
Investment in fixed assets (net)
+€24,475
Financing
-€48,109
Debts after one year
-€36,992
Current portion of long-term debt
-€11,117
Cash 2025
€12,582
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €151,080 | €76,787 | -€74,293 | -49.2% |
| Fixed assets | 21/28 | €73,562 | €36,042 | -€37,519 | -51.0% |
| Tangible fixed assets | 22/27 | €73,562 | €36,042 | -€37,519 | -51.0% |
| Plant, machinery and equipment | 23 | €9,684 | €2,159 | -€7,525 | -77.7% |
| Furniture and vehicles | 24 | €28,560 | €33,883 | +€5,323 | +18.6% |
| Leasing and similar rights | 25 | €35,318 | - | -€35,318 | |
| Current assets | 29/58 | €77,518 | €40,744 | -€36,773 | -47.4% |
| Stocks and contracts in progress | 3 | €9,047 | €9,047 | = | 0.0% |
| Stocks | 30/36 | €9,047 | €9,047 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €52,876 | €18,855 | -€34,020 | -64.3% |
| Trade receivables | 40 | €49,043 | €3,233 | -€45,810 | -93.4% |
| Other amounts receivable | 41 | €3,833 | €15,622 | +€11,789 | +308% |
| Cash at bank and in hand | 54/58 | €14,878 | €12,582 | -€2,296 | -15.4% |
| Deferred charges and accrued income | 490/1 | €717 | €260 | -€457 | -63.8% |
| Total equity and liabilities | 10/49 | €151,080 | €76,787 | -€74,293 | -49.2% |
| Equity | 10/15 | €27,185 | €38,231 | +€11,046 | +40.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €25,185 | €36,231 | +€11,046 | +43.9% |
| Distributable reserves | 133 | €25,185 | €36,231 | +€11,046 | +43.9% |
| Amounts payable | 17/49 | €123,895 | €38,556 | -€85,339 | -68.9% |
| Amounts payable after more than one year | 17 | €43,567 | €6,575 | -€36,992 | -84.9% |
| Financial debts | 170/4 | €43,567 | €6,575 | -€36,992 | -84.9% |
| Amounts payable within one year | 42/48 | €80,327 | €31,581 | -€48,747 | -60.7% |
| Current portion of amounts payable after more than one year | 42 | €21,870 | €10,753 | -€11,117 | -50.8% |
| Trade debts | 44 | €49,668 | €12,037 | -€37,631 | -75.8% |
| Suppliers | 440/4 | €49,668 | €12,037 | -€37,631 | -75.8% |
| Taxes, remuneration and social security | 45 | €8,790 | €8,791 | +€1 | 0.0% |
| Taxes | 450/3 | €8,790 | €7,803 | -€987 | -11.2% |
| Remuneration and social security | 454/9 | - | €989 | +€989 | |
| Accrued charges and deferred income | 492/3 | - | €400 | +€400 | |
| Non-recurring operating income | 76A | €15,475 | €40,026 | +€24,551 | +159% |
| Remuneration, social security and pensions | 62 | - | €9,762 | +€9,762 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,100 | €13,045 | -€4,055 | -23.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,540 | +€1,540 | |
| Other operating charges | 640/8 | €2,042 | €1,475 | -€567 | -27.8% |
| Non-recurring operating charges | 66A | - | €4,453 | +€4,453 | |
| Gross operating margin | 9900 | €36,061 | €47,689 | +€11,627 | +32.2% |
| Operating profit (loss) | 9901 | €16,919 | €17,415 | +€496 | +2.9% |
| Financial income | 75/76B | €174 | €229 | +€55 | +31.9% |
| Recurring financial income | 75 | €174 | €229 | +€55 | +31.9% |
| Financial charges | 65/66B | €3,640 | €3,716 | +€76 | +2.1% |
| Recurring financial charges | 65 | €3,640 | €3,716 | +€76 | +2.1% |
| Profit (loss) for the period before taxes | 9903 | €13,453 | €13,928 | +€475 | +3.5% |
| Income taxes | 67/77 | €2,807 | €2,882 | +€75 | +2.7% |
| Profit (loss) for the period | 9904 | €10,646 | €11,046 | +€400 | +3.8% |
| Profit (loss) for the period to be appropriated | 9905 | €10,646 | €11,046 | +€400 | +3.8% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.