TUINEN JACOBS: what changed
You see two financial years side by side: what moved most in the balance sheet and the result, why the result rose or fell and where the money went.
TUINEN JACOBS
Largest movements
- Receivables within one year +€16,698
up €16,698 (+53.9%), from €30,972 to €47,670
of which Other amounts receivable: +€31,818
- Cash -€8,158
down €8,158 (-52.3%), from €15,612 to €7,453
mainly Receivables within one year (-€16,698) and Investment in fixed assets (net) (-€4,870)
- Tangible fixed assets +€1,543
up €1,543 (+16.1%), from €9,575 to €11,118
of which Plant, machinery and equipment: +€2,682
- Deferred charges and accrued income +€722
new in 2025: €722
- Tax, wage and social debts +€9,622
up €9,622 (+55.2%), from €17,423 to €27,045
of which Remuneration and social security: +€8,633
- Trade debts +€2,785
up €2,785 (+535%), from €521 to €3,306
- Other debts -€1,708
down €1,708 (-64.7%), from €2,639 to €931
- Gross operating margin -€39,881
down €39,881 (-86.1%), from €46,346 to €6,465
- Taxes -€7,921
down €7,921 (-93.7%), from €8,450 to €529
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €57,535 | €68,339 | +€10,804 | +18.8% |
| Fixed assets | 21/28 | €10,952 | €12,495 | +€1,543 | +14.1% |
| Tangible fixed assets | 22/27 | €9,575 | €11,118 | +€1,543 | +16.1% |
| Plant, machinery and equipment | 23 | €6,532 | €9,214 | +€2,682 | +41.1% |
| Furniture and vehicles | 24 | €3,042 | €1,903 | -€1,139 | -37.4% |
| Financial fixed assets | 28 | €1,377 | €1,377 | = | 0.0% |
| Current assets | 29/58 | €46,584 | €55,845 | +€9,261 | +19.9% |
| Amounts receivable within one year | 40/41 | €30,972 | €47,670 | +€16,698 | +53.9% |
| Trade receivables | 40 | €30,875 | €15,755 | -€15,120 | -49.0% |
| Other amounts receivable | 41 | €97 | €31,915 | +€31,818 | +32,718% |
| Cash at bank and in hand | 54/58 | €15,612 | €7,453 | -€8,158 | -52.3% |
| Deferred charges and accrued income | 490/1 | - | €722 | +€722 | |
| Total equity and liabilities | 10/49 | €57,535 | €68,339 | +€10,804 | +18.8% |
| Equity | 10/15 | €36,952 | €37,057 | +€105 | +0.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €31,952 | €32,057 | +€105 | +0.3% |
| Distributable reserves | 133 | €31,952 | €32,057 | +€105 | +0.3% |
| Amounts payable | 17/49 | €20,583 | €31,282 | +€10,699 | +52.0% |
| Amounts payable within one year | 42/48 | €20,583 | €31,282 | +€10,699 | +52.0% |
| Trade debts | 44 | €521 | €3,306 | +€2,785 | +535% |
| Suppliers | 440/4 | €521 | €3,306 | +€2,785 | +535% |
| Taxes, remuneration and social security | 45 | €17,423 | €27,045 | +€9,622 | +55.2% |
| Taxes | 450/3 | €8,582 | €9,570 | +€988 | +11.5% |
| Remuneration and social security | 454/9 | €8,842 | €17,475 | +€8,633 | +97.6% |
| Other amounts payable | 47/48 | €2,639 | €931 | -€1,708 | -64.7% |
| Remuneration, social security and pensions | 62 | - | €60 | +€60 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,585 | €3,327 | -€258 | -7.2% |
| Other operating charges | 640/8 | €1,197 | €1,369 | +€171 | +14.3% |
| Gross operating margin | 9900 | €46,346 | €6,465 | -€39,881 | -86.1% |
| Operating profit (loss) | 9901 | €41,564 | €1,709 | -€39,855 | -95.9% |
| Financial income | 75/76B | €43 | €13 | -€30 | -68.6% |
| Recurring financial income | 75 | €43 | €13 | -€30 | -68.6% |
| Financial charges | 65/66B | €1,205 | €1,089 | -€116 | -9.6% |
| Recurring financial charges | 65 | €1,205 | €1,089 | -€116 | -9.6% |
| Profit (loss) for the period before taxes | 9903 | €40,402 | €634 | -€39,769 | -98.4% |
| Income taxes | 67/77 | €8,450 | €529 | -€7,921 | -93.7% |
| Profit (loss) for the period | 9904 | €31,952 | €105 | -€31,847 | -99.7% |
| Profit (loss) for the period to be appropriated | 9905 | €31,952 | €105 | -€31,847 | -99.7% |
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 1 November 2026 via checked.be.