TUINEN PATRICK LEEMAN: 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 PATRICK LEEMAN
Largest movements
- Cash -€26,776
down €26,776 (-78.1%), from €34,293 to €7,517
mainly Debts after one year (-€49,338) and Other debts (-€28,352)
- Tangible fixed assets -€26,069
down €26,069 (-2.8%), from €915,727 to €889,658
of which Land and buildings: -€35,150
- Debts after one year -€49,338
down €49,338 (-10.9%), from €450,809 to €401,472
- Reserves +€30,000
up €30,000 (+24.1%), from €124,360 to €154,360
- Other debts -€28,352
down €28,352 (-11.6%), from €245,464 to €217,113
- Tax, wage and social debts -€14,749
down €14,749 (-53.7%), from €27,452 to €12,704
of which Taxes: -€14,942
- Staff costs +€4,506
up €4,506 (+14.4%), from €31,350 to €35,856
- Gross operating margin +€3,155
up €3,155 (+1.9%), from €166,789 to €169,943
- Depreciation +€3,071
up €3,071 (+6.9%), from €44,568 to €47,638
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.
Cash bridge derived
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 | €973,380 | €930,495 | -€42,885 | -4.4% |
| Fixed assets | 21/28 | €915,977 | €889,908 | -€26,069 | -2.8% |
| Tangible fixed assets | 22/27 | €915,727 | €889,658 | -€26,069 | -2.8% |
| Land and buildings | 22 | €895,944 | €860,795 | -€35,150 | -3.9% |
| Plant, machinery and equipment | 23 | €2,834 | €1,606 | -€1,228 | -43.3% |
| Furniture and vehicles | 24 | €16,949 | €27,257 | +€10,308 | +60.8% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €57,402 | €40,587 | -€16,816 | -29.3% |
| Amounts receivable within one year | 40/41 | €18,147 | €26,229 | +€8,082 | +44.5% |
| Trade receivables | 40 | €17,195 | €21,729 | +€4,534 | +26.4% |
| Other amounts receivable | 41 | €952 | €4,500 | +€3,548 | +372.6% |
| Cash at bank and in hand | 54/58 | €34,293 | €7,517 | -€26,776 | -78.1% |
| Deferred charges and accrued income | 490/1 | €4,962 | €6,841 | +€1,879 | +37.9% |
| Total equity and liabilities | 10/49 | €973,380 | €930,495 | -€42,885 | -4.4% |
| Equity | 10/15 | €176,303 | €209,810 | +€33,507 | +19.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €124,360 | €154,360 | +€30,000 | +24.1% |
| Distributable reserves | 133 | €124,360 | €154,360 | +€30,000 | +24.1% |
| Profit (loss) carried forward | 14 | €33,343 | €36,850 | +€3,507 | +10.5% |
| Amounts payable | 17/49 | €797,076 | €720,685 | -€76,392 | -9.6% |
| Amounts payable after more than one year | 17 | €450,809 | €401,472 | -€49,338 | -10.9% |
| Financial debts | 170/4 | €450,809 | €401,472 | -€49,338 | -10.9% |
| Amounts payable within one year | 42/48 | €331,287 | €304,322 | -€26,965 | -8.1% |
| Current portion of amounts payable after more than one year | 42 | €55,236 | €64,936 | +€9,700 | +17.6% |
| Trade debts | 44 | €3,134 | €9,569 | +€6,435 | +205.3% |
| Suppliers | 440/4 | €3,134 | €9,569 | +€6,435 | +205.3% |
| Taxes, remuneration and social security | 45 | €27,452 | €12,704 | -€14,749 | -53.7% |
| Taxes | 450/3 | €24,587 | €9,645 | -€14,942 | -60.8% |
| Remuneration and social security | 454/9 | €2,865 | €3,059 | +€193 | +6.7% |
| Other amounts payable | 47/48 | €245,464 | €217,113 | -€28,352 | -11.6% |
| Accrued charges and deferred income | 492/3 | €14,980 | €14,891 | -€89 | -0.6% |
| Non-recurring operating income | 76A | €27,102 | - | -€27,102 | |
| Remuneration, social security and pensions | 62 | €31,350 | €35,856 | +€4,506 | +14.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,568 | €47,638 | +€3,071 | +6.9% |
| Other operating charges | 640/8 | €6,856 | €5,785 | -€1,071 | -15.6% |
| Gross operating margin | 9900 | €166,789 | €169,943 | +€3,155 | +1.9% |
| Operating profit (loss) | 9901 | €84,016 | €80,664 | -€3,351 | -4.0% |
| Financial income | 75/76B | €49 | €377 | +€328 | +674.3% |
| Recurring financial income | 75 | €49 | €377 | +€328 | +674.3% |
| Financial charges | 65/66B | €29,293 | €28,066 | -€1,227 | -4.2% |
| Recurring financial charges | 65 | €29,293 | €28,066 | -€1,227 | -4.2% |
| Profit (loss) for the period before taxes | 9903 | €54,771 | €52,975 | -€1,797 | -3.3% |
| Income taxes | 67/77 | €18,937 | €19,468 | +€531 | +2.8% |
| Profit (loss) for the period | 9904 | €35,834 | €33,507 | -€2,327 | -6.5% |
| Profit (loss) for the period to be appropriated | 9905 | €35,834 | €33,507 | -€2,327 | -6.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.