Tuinen De Wingerd: 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.
Tuinen De Wingerd
Largest movements
- Receivables within one year +€10,168
up €10,168 (+56.5%), from €18,002 to €28,170
of which Trade receivables: +€5,861
- Cash -€3,192
down €3,192 (-26.3%), from €12,141 to €8,949
mainly Receivables within one year (-€10,168) and Investment in fixed assets (net) (-€3,984)
- Tangible fixed assets +€1,050
up €1,050 (+9.6%), from €10,932 to €11,982
of which Furniture and vehicles: +€653
- Trade debts +€5,530
up €5,530 (+398%), from €1,390 to €6,920
- Profit (loss) carried forward +€5,002
up €5,002 (+50.7%), from -€9,869 to -€4,867
- Advances received +€2,854
new in 2025: €2,854
- Tax, wage and social debts -€2,723
down €2,723 (-66.5%), from €4,092 to €1,369
- Other debts -€2,637
down €2,637 (-7.7%), from €34,283 to €31,646
- Gross operating margin -€17,084
down €17,084 (-57.5%), from €29,735 to €12,651
- Other operating charges +€1,837
up €1,837 (+68.9%), from €2,666 to €4,503
- Depreciation +€1,656
up €1,656 (+130%), from €1,277 to €2,934
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 | €49,064 | €57,091 | +€8,026 | +16.4% |
| Fixed assets | 21/28 | €18,922 | €19,972 | +€1,050 | +5.6% |
| Tangible fixed assets | 22/27 | €10,932 | €11,982 | +€1,050 | +9.6% |
| Plant, machinery and equipment | 23 | €9,818 | €10,216 | +€398 | +4.0% |
| Furniture and vehicles | 24 | €1,114 | €1,766 | +€653 | +58.6% |
| Financial fixed assets | 28 | €7,990 | €7,990 | = | 0.0% |
| Current assets | 29/58 | €30,143 | €37,119 | +€6,976 | +23.1% |
| Amounts receivable within one year | 40/41 | €18,002 | €28,170 | +€10,168 | +56.5% |
| Trade receivables | 40 | €12,859 | €18,720 | +€5,861 | +45.6% |
| Other amounts receivable | 41 | €5,143 | €9,450 | +€4,307 | +83.8% |
| Cash at bank and in hand | 54/58 | €12,141 | €8,949 | -€3,192 | -26.3% |
| Total equity and liabilities | 10/49 | €49,064 | €57,091 | +€8,026 | +16.4% |
| Equity | 10/15 | €9,300 | €14,302 | +€5,002 | +53.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €569 | €569 | = | 0.0% |
| Non-distributable reserves | 130/1 | €569 | €569 | = | 0.0% |
| Reserves not available under the articles | 1311 | €569 | €569 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,869 | -€4,867 | +€5,002 | +50.7% |
| Amounts payable | 17/49 | €39,765 | €42,789 | +€3,024 | +7.6% |
| Amounts payable within one year | 42/48 | €39,765 | €42,789 | +€3,024 | +7.6% |
| Trade debts | 44 | €1,390 | €6,920 | +€5,530 | +398% |
| Suppliers | 440/4 | €1,390 | €6,920 | +€5,530 | +398% |
| Advances received on contracts in progress | 46 | - | €2,854 | +€2,854 | |
| Taxes, remuneration and social security | 45 | €4,092 | €1,369 | -€2,723 | -66.5% |
| Taxes | 450/3 | €4,092 | €1,369 | -€2,723 | -66.5% |
| Other amounts payable | 47/48 | €34,283 | €31,646 | -€2,637 | -7.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,277 | €2,934 | +€1,656 | +130% |
| Other operating charges | 640/8 | €2,666 | €4,503 | +€1,837 | +68.9% |
| Gross operating margin | 9900 | €29,735 | €12,651 | -€17,084 | -57.5% |
| Operating profit (loss) | 9901 | €25,792 | €5,214 | -€20,578 | -79.8% |
| Financial income | 75/76B | €269 | €158 | -€111 | -41.1% |
| Recurring financial income | 75 | €269 | €158 | -€111 | -41.1% |
| Financial charges | 65/66B | €266 | €270 | +€4 | +1.6% |
| Recurring financial charges | 65 | €266 | €270 | +€4 | +1.6% |
| Profit (loss) for the period before taxes | 9903 | €25,794 | €5,102 | -€20,692 | -80.2% |
| Income taxes | 67/77 | €305 | €100 | -€205 | -67.2% |
| Profit (loss) for the period | 9904 | €25,489 | €5,002 | -€20,487 | -80.4% |
| Profit (loss) for the period to be appropriated | 9905 | €25,489 | €5,002 | -€20,487 | -80.4% |
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.