TUINEN LE ROY: 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 LE ROY
Largest movements
- Tangible fixed assets -€31,960
down €31,960 (-22.0%), from €145,183 to €113,222
of which Furniture and vehicles: -€26,825
- Receivables within one year -€14,895
down €14,895 (-20.8%), from €71,711 to €56,815
of which Trade receivables: -€24,485
- Cash -€6,969
down €6,969 (-85.0%), from €8,198 to €1,229
mainly Net result for the year (-€54,278) and Debts after one year (-€22,466)
- Profit (loss) carried forward -€54,278
new in 2025: -€54,278
- Short-term financial debts +€25,000
new in 2025: €25,000
- Debts after one year -€22,466
down €22,466 (-35.5%), from €63,222 to €40,756
- Tax, wage and social debts -€13,590
down €13,590 (-44.2%), from €30,713 to €17,124
of which Taxes: -€15,806
- Current portion of long-term debt +€7,067
up €7,067 (+24.4%), from €29,010 to €36,077
- Gross operating margin -€59,508
down €59,508 (-50.2%), from €118,477 to €58,969
- Staff costs +€28,177
up €28,177 (+74.7%), from €37,705 to €65,882
- Taxes -€11,927
down €11,927 (-98.7%), from €12,082 to €155
- Depreciation +€11,158
up €11,158 (+37.0%), from €30,164 to €41,322
- Other operating charges -€2,774
down €2,774 (-67.5%), from €4,109 to €1,334
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 | €225,655 | €172,015 | -€53,640 | -23.8% |
| Fixed assets | 21/28 | €145,531 | €113,570 | -€31,960 | -22.0% |
| Tangible fixed assets | 22/27 | €145,183 | €113,222 | -€31,960 | -22.0% |
| Plant, machinery and equipment | 23 | €20,759 | €16,508 | -€4,251 | -20.5% |
| Furniture and vehicles | 24 | €120,568 | €93,743 | -€26,825 | -22.2% |
| Other tangible fixed assets | 26 | €3,856 | €2,972 | -€884 | -22.9% |
| Financial fixed assets | 28 | €348 | €348 | = | 0.0% |
| Current assets | 29/58 | €80,125 | €58,445 | -€21,680 | -27.1% |
| Amounts receivable within one year | 40/41 | €71,711 | €56,815 | -€14,895 | -20.8% |
| Trade receivables | 40 | €41,527 | €17,042 | -€24,485 | -59.0% |
| Other amounts receivable | 41 | €30,184 | €39,773 | +€9,590 | +31.8% |
| Cash at bank and in hand | 54/58 | €8,198 | €1,229 | -€6,969 | -85.0% |
| Deferred charges and accrued income | 490/1 | €216 | €401 | +€184 | +85.3% |
| Total equity and liabilities | 10/49 | €225,655 | €172,015 | -€53,640 | -23.8% |
| Equity | 10/15 | €66,962 | €12,684 | -€54,278 | -81.1% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Reserves | 13 | €58,962 | €58,962 | = | 0.0% |
| Distributable reserves | 133 | €58,962 | €58,962 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€54,278 | -€54,278 | |
| Amounts payable | 17/49 | €158,693 | €159,331 | +€638 | +0.4% |
| Amounts payable after more than one year | 17 | €63,222 | €40,756 | -€22,466 | -35.5% |
| Financial debts | 170/4 | €63,222 | €40,756 | -€22,466 | -35.5% |
| Amounts payable within one year | 42/48 | €95,462 | €118,102 | +€22,640 | +23.7% |
| Current portion of amounts payable after more than one year | 42 | €29,010 | €36,077 | +€7,067 | +24.4% |
| Financial debts | 43 | - | €25,000 | +€25,000 | |
| Other loans | 439 | - | €25,000 | +€25,000 | |
| Trade debts | 44 | €35,738 | €39,900 | +€4,162 | +11.6% |
| Suppliers | 440/4 | €35,738 | €39,900 | +€4,162 | +11.6% |
| Taxes, remuneration and social security | 45 | €30,713 | €17,124 | -€13,590 | -44.2% |
| Taxes | 450/3 | €25,102 | €9,295 | -€15,806 | -63.0% |
| Remuneration and social security | 454/9 | €5,612 | €7,829 | +€2,217 | +39.5% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €9 | €473 | +€464 | +5,110% |
| Remuneration, social security and pensions | 62 | €37,705 | €65,882 | +€28,177 | +74.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,164 | €41,322 | +€11,158 | +37.0% |
| Other operating charges | 640/8 | €4,109 | €1,334 | -€2,774 | -67.5% |
| Gross operating margin | 9900 | €118,477 | €58,969 | -€59,508 | -50.2% |
| Operating profit (loss) | 9901 | €46,499 | -€49,569 | -€96,068 | |
| Financial income | 75/76B | €6 | €3 | -€3 | -51.8% |
| Recurring financial income | 75 | €6 | €3 | -€3 | -51.8% |
| Financial charges | 65/66B | €3,662 | €4,556 | +€894 | +24.4% |
| Recurring financial charges | 65 | €3,662 | €4,556 | +€894 | +24.4% |
| Profit (loss) for the period before taxes | 9903 | €42,843 | -€54,123 | -€96,966 | |
| Income taxes | 67/77 | €12,082 | €155 | -€11,927 | -98.7% |
| Profit (loss) for the period | 9904 | €30,761 | -€54,278 | -€85,038 | |
| Profit (loss) for the period to be appropriated | 9905 | €30,761 | -€54,278 | -€85,038 |
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 1 November 2026 via checked.be.