Tuinen Everaert: 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 Everaert
Largest movements
- Tangible fixed assets -€8,648
down €8,648 (-17.9%), from €48,218 to €39,569
of which Furniture and vehicles: -€13,746
- Receivables within one year +€5,902
up €5,902 (+20.4%), from €28,945 to €34,847
of which Other amounts receivable: +€9,541
- Cash +€3,089
up €3,089 (+224%), from €1,382 to €4,471
mainly Depreciation (+€22,049) and Net result for the year (+€13,134)
- Tax, wage and social debts +€6,382
up €6,382 (+192%), from €3,328 to €9,710
of which Taxes: +€4,204
- Current portion of long-term debt -€3,999
down €3,999 (-33.3%), from €12,020 to €8,021
- Other debts -€3,541
down €3,541 (-22.8%), from €15,541 to €12,000
- Debts after one year +€1,837
up €1,837 (+16.8%), from €10,906 to €12,743
- Reserves +€1,134
up €1,134 (+4.2%), from €27,162 to €28,296
- Gross operating margin +€9,414
up €9,414 (+17.4%), from €53,956 to €63,371
- Taxes +€4,486
new in 2025: €4,486
- Depreciation -€1,388
down €1,388 (-5.9%), from €23,438 to €22,049
- Financial charges -€858
down €858 (-42.5%), from €2,020 to €1,162
- Staff costs -€730
down €730 (-3.3%), from €21,893 to €21,163
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 | €79,201 | €79,605 | +€404 | +0.5% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €48,218 | €39,569 | -€8,648 | -17.9% |
| Tangible fixed assets | 22/27 | €48,218 | €39,569 | -€8,648 | -17.9% |
| Land and buildings | 22 | €8,924 | €7,850 | -€1,074 | -12.0% |
| Plant, machinery and equipment | 23 | €8,070 | €4,407 | -€3,663 | -45.4% |
| Furniture and vehicles | 24 | €31,224 | €17,478 | -€13,746 | -44.0% |
| Leasing and similar rights | 25 | - | €9,833 | +€9,833 | |
| Current assets | 29/58 | €30,983 | €40,035 | +€9,052 | +29.2% |
| Amounts receivable within one year | 40/41 | €28,945 | €34,847 | +€5,902 | +20.4% |
| Trade receivables | 40 | €28,945 | €25,306 | -€3,639 | -12.6% |
| Other amounts receivable | 41 | - | €9,541 | +€9,541 | |
| Cash at bank and in hand | 54/58 | €1,382 | €4,471 | +€3,089 | +224% |
| Deferred charges and accrued income | 490/1 | €656 | €717 | +€61 | +9.3% |
| Total equity and liabilities | 10/49 | €79,201 | €79,605 | +€404 | +0.5% |
| Equity | 10/15 | €30,162 | €31,296 | +€1,134 | +3.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €27,162 | €28,296 | +€1,134 | +4.2% |
| Distributable reserves | 133 | €27,162 | €28,296 | +€1,134 | +4.2% |
| Amounts payable | 17/49 | €49,039 | €48,309 | -€730 | -1.5% |
| Amounts payable after more than one year | 17 | €10,906 | €12,743 | +€1,837 | +16.8% |
| Financial debts | 170/4 | €10,906 | €12,743 | +€1,837 | +16.8% |
| Amounts payable within one year | 42/48 | €36,966 | €35,146 | -€1,820 | -4.9% |
| Current portion of amounts payable after more than one year | 42 | €12,020 | €8,021 | -€3,999 | -33.3% |
| Trade debts | 44 | €6,075 | €5,415 | -€661 | -10.9% |
| Suppliers | 440/4 | €6,075 | €5,415 | -€661 | -10.9% |
| Taxes, remuneration and social security | 45 | €3,328 | €9,710 | +€6,382 | +192% |
| Taxes | 450/3 | €282 | €4,486 | +€4,204 | +1,492% |
| Remuneration and social security | 454/9 | €3,046 | €5,224 | +€2,178 | +71.5% |
| Other amounts payable | 47/48 | €15,541 | €12,000 | -€3,541 | -22.8% |
| Accrued charges and deferred income | 492/3 | €1,167 | €420 | -€748 | -64.0% |
| Remuneration, social security and pensions | 62 | €21,893 | €21,163 | -€730 | -3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,438 | €22,049 | -€1,388 | -5.9% |
| Other operating charges | 640/8 | €1,151 | €1,522 | +€370 | +32.2% |
| Gross operating margin | 9900 | €53,956 | €63,371 | +€9,414 | +17.4% |
| Operating profit (loss) | 9901 | €7,475 | €18,637 | +€11,163 | +149% |
| Financial income | 75/76B | €84 | €144 | +€60 | +71.7% |
| Recurring financial income | 75 | €84 | €144 | +€60 | +71.7% |
| Financial charges | 65/66B | €2,020 | €1,162 | -€858 | -42.5% |
| Recurring financial charges | 65 | €2,020 | €1,162 | -€858 | -42.5% |
| Profit (loss) for the period before taxes | 9903 | €5,539 | €17,620 | +€12,081 | +218% |
| Income taxes | 67/77 | - | €4,486 | +€4,486 | |
| Profit (loss) for the period | 9904 | €5,539 | €13,134 | +€7,595 | +137% |
| Profit (loss) for the period to be appropriated | 9905 | €5,539 | €13,134 | +€7,595 | +137% |
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 20 October 2026 via checked.be.