TUINEN TOM: 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 TOM
Largest movements
- Cash +€95,595
up €95,595 (+154%), from €61,928 to €157,524
mainly Accrued charges and deferred income (+€70,273) and Receivables within one year (+€22,988)
- Stocks and contracts +€29,320
new in 2025: €29,320
- Receivables within one year -€22,988
down €22,988 (-86.7%), from €26,505 to €3,517
of which Trade receivables: -€24,475
- Tangible fixed assets -€8,797
down €8,797 (-44.8%), from €19,644 to €10,848
of which Furniture and vehicles: -€6,335
- Accrued charges and deferred income +€70,273
new in 2025: €70,273
- Reserves +€16,493
up €16,493 (+21.6%), from €76,427 to €92,920
of which Distributable reserves: +€16,493
- Other debts +€9,144
up €9,144 (+364%), from €2,515 to €11,659
- Debts after one year -€6,144
down €6,144 (-70.4%), from €8,730 to €2,587
- Trade debts +€2,667
up €2,667 (+55.1%), from €4,843 to €7,510
- Gross operating margin -€6,102
down €6,102 (-12.6%), from €48,359 to €42,257
- Taxes +€3,557
up €3,557 (+33.8%), from €10,529 to €14,087
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 | €108,077 | €202,311 | +€94,234 | +87.2% |
| Fixed assets | 21/28 | €19,644 | €10,848 | -€8,797 | -44.8% |
| Tangible fixed assets | 22/27 | €19,644 | €10,848 | -€8,797 | -44.8% |
| Plant, machinery and equipment | 23 | €4,459 | €1,998 | -€2,461 | -55.2% |
| Furniture and vehicles | 24 | €15,185 | €8,850 | -€6,335 | -41.7% |
| Current assets | 29/58 | €88,433 | €191,463 | +€103,030 | +117% |
| Stocks and contracts in progress | 3 | - | €29,320 | +€29,320 | |
| Stocks | 30/36 | - | €29,320 | +€29,320 | |
| Amounts receivable within one year | 40/41 | €26,505 | €3,517 | -€22,988 | -86.7% |
| Trade receivables | 40 | €24,995 | €520 | -€24,475 | -97.9% |
| Other amounts receivable | 41 | €1,509 | €2,997 | +€1,488 | +98.6% |
| Cash at bank and in hand | 54/58 | €61,928 | €157,524 | +€95,595 | +154% |
| Deferred charges and accrued income | 490/1 | €0 | €1,103 | +€1,103 | |
| Total equity and liabilities | 10/49 | €108,077 | €202,311 | +€94,234 | +87.2% |
| Equity | 10/15 | €82,627 | €99,120 | +€16,493 | +20.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €76,427 | €92,920 | +€16,493 | +21.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €74,567 | €91,060 | +€16,493 | +22.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €25,450 | €103,191 | +€77,740 | +305% |
| Amounts payable after more than one year | 17 | €8,730 | €2,587 | -€6,144 | -70.4% |
| Financial debts | 170/4 | €8,730 | €2,587 | -€6,144 | -70.4% |
| Amounts payable within one year | 42/48 | €16,720 | €30,331 | +€13,611 | +81.4% |
| Current portion of amounts payable after more than one year | 42 | €6,053 | €6,144 | +€90 | +1.5% |
| Trade debts | 44 | €4,843 | €7,510 | +€2,667 | +55.1% |
| Suppliers | 440/4 | €4,843 | €7,510 | +€2,667 | +55.1% |
| Taxes, remuneration and social security | 45 | €3,309 | €5,018 | +€1,709 | +51.6% |
| Taxes | 450/3 | €3,309 | €2,854 | -€455 | -13.7% |
| Remuneration and social security | 454/9 | €0 | €2,164 | +€2,164 | |
| Other amounts payable | 47/48 | €2,515 | €11,659 | +€9,144 | +364% |
| Accrued charges and deferred income | 492/3 | - | €70,273 | +€70,273 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,738 | €8,797 | +€59 | +0.7% |
| Other operating charges | 640/8 | €1,244 | €1,126 | -€118 | -9.5% |
| Gross operating margin | 9900 | €48,359 | €42,257 | -€6,102 | -12.6% |
| Operating profit (loss) | 9901 | €38,377 | €32,334 | -€6,043 | -15.7% |
| Financial income | 75/76B | €255 | €112 | -€143 | -56.1% |
| Recurring financial income | 75 | €255 | €112 | -€143 | -56.1% |
| Financial charges | 65/66B | €544 | €898 | +€354 | +65.0% |
| Recurring financial charges | 65 | €544 | €898 | +€354 | +65.0% |
| Profit (loss) for the period before taxes | 9903 | €38,087 | €31,548 | -€6,539 | -17.2% |
| Income taxes | 67/77 | €10,529 | €14,087 | +€3,557 | +33.8% |
| Profit (loss) for the period | 9904 | €27,558 | €17,462 | -€10,097 | -36.6% |
| Profit (loss) for the period to be appropriated | 9905 | €27,558 | €17,462 | -€10,097 | -36.6% |
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 19 October 2026 via checked.be.