TUINPLANNING: 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.
What changed
TUINPLANNING
NACE 68.201, Renting and operating of own or leased residential real estate, excluding social housing
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€2,293
2024 · €2,562-€269
Equity
€1.6m
2024 · €2.0m-€372,707
Cash
-
2024 · €92-€92
Balance sheet total
€3.1m
2024 · €3.6m-€499,966
Largest movements
Assets
- Receivables after one year -€460,000
down €460,000 (-27.9%), from €1.7m to €1.2m
Equity and liabilities
- Reserves -€372,707
down €372,707 (-81.0%), from €460,222 to €87,515
of which Distributable reserves: -€366,313
- Debts after one year -€133,766
down €133,766 (-9.5%), from €1.4m to €1.3m
Income statement
- Financial income +€67,931
up €67,931 (+40,260%), from €169 to €68,099
- Gross operating margin -€44,148
down €44,148 (-63.0%), from €70,050 to €25,902
- Financial charges +€31,324
up €31,324 (+127%), from €24,697 to €56,021
- Depreciation -€4,693
down €4,693 (-13.2%), from €35,510 to €30,818
- Taxes -€2,870
down €2,870 (-99.1%), from €2,895 to €25
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.
Result 2024
€2,562
Gross operating margin
-€44,148
Staff costs
-€63
Depreciation
+€4,693
Other operating charges
-€226
Financial income
+€67,931
Financial charges
-€31,324
Taxes
+€2,870
Result 2025
€2,293
raises the resultlowers the result
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.
From operations
+€524,567
Investment
€0
Financing
-€524,659
Cash 2024
€92
From operations (derived)
+€524,567
Net result for the year
+€2,293
Depreciation
+€30,818
Receivables after one year
+€460,000
Receivables within one year
+€9,056
Provisions
-€3,293
Trade debts
+€29,598
Tax, wage and social debts
-€1,798
Accrued charges and deferred income
-€2,106
Financing
-€524,659
Debts after one year
-€133,766
Current portion of long-term debt
-€15,894
Contributions, distributions and other
-€375,000
Cash 2025
€0
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,603,381 | €3,103,414 | -€499,966 | -13.9% |
| Fixed assets | 21/28 | €1,936,777 | €1,905,960 | -€30,818 | -1.6% |
| Tangible fixed assets | 22/27 | €1,936,777 | €1,905,960 | -€30,818 | -1.6% |
| Land and buildings | 22 | €1,935,592 | €1,905,409 | -€30,183 | -1.6% |
| Plant, machinery and equipment | 23 | €1,185 | €550 | -€635 | -53.6% |
| Furniture and vehicles | 24 | €0 | €0 | = | 0.0% |
| Current assets | 29/58 | €1,666,603 | €1,197,455 | -€469,149 | -28.1% |
| Amounts receivable after more than one year | 29 | €1,650,000 | €1,190,000 | -€460,000 | -27.9% |
| Other amounts receivable | 291 | €1,650,000 | €1,190,000 | -€460,000 | -27.9% |
| Amounts receivable within one year | 40/41 | €16,511 | €7,455 | -€9,056 | -54.9% |
| Trade receivables | 40 | €16,511 | €5,417 | -€11,094 | -67.2% |
| Other amounts receivable | 41 | - | €2,037 | +€2,037 | |
| Cash at bank and in hand | 54/58 | €92 | - | -€92 | |
| Total equity and liabilities | 10/49 | €3,603,381 | €3,103,414 | -€499,966 | -13.9% |
| Equity | 10/15 | €1,995,623 | €1,622,916 | -€372,707 | -18.7% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Revaluation surpluses | 12 | €1,473,401 | €1,473,401 | = | 0.0% |
| Reserves | 13 | €460,222 | €87,515 | -€372,707 | -81.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €76,734 | €70,339 | -€6,394 | -8.3% |
| Distributable reserves | 133 | €377,288 | €10,976 | -€366,313 | -97.1% |
| Provisions and deferred taxes | 16 | €39,512 | €36,219 | -€3,293 | -8.3% |
| Deferred taxes | 168 | €39,512 | €36,219 | -€3,293 | -8.3% |
| Amounts payable | 17/49 | €1,568,246 | €1,444,279 | -€123,967 | -7.9% |
| Amounts payable after more than one year | 17 | €1,412,099 | €1,278,333 | -€133,766 | -9.5% |
| Financial debts | 170/4 | €1,412,099 | €1,278,333 | -€133,766 | -9.5% |
| Amounts payable within one year | 42/48 | €153,716 | €165,622 | +€11,906 | +7.7% |
| Current portion of amounts payable after more than one year | 42 | €149,659 | €133,766 | -€15,894 | -10.6% |
| Financial debts | 43 | €417 | €417 | = | 0.0% |
| Credit institutions | 430/8 | €417 | €417 | = | 0.0% |
| Trade debts | 44 | €593 | €30,191 | +€29,598 | +4,990% |
| Suppliers | 440/4 | €593 | €30,191 | +€29,598 | +4,990% |
| Taxes, remuneration and social security | 45 | €3,047 | €1,249 | -€1,798 | -59.0% |
| Taxes | 450/3 | €3,047 | €1,249 | -€1,798 | -59.0% |
| Accrued charges and deferred income | 492/3 | €2,430 | €324 | -€2,106 | -86.7% |
| Remuneration, social security and pensions | 62 | -€63 | - | +€63 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,510 | €30,818 | -€4,693 | -13.2% |
| Other operating charges | 640/8 | €7,910 | €8,137 | +€226 | +2.9% |
| Gross operating margin | 9900 | €70,050 | €25,902 | -€44,148 | -63.0% |
| Operating profit (loss) | 9901 | €26,692 | -€13,053 | -€39,745 | |
| Financial income | 75/76B | €169 | €68,099 | +€67,931 | +40,260% |
| Recurring financial income | 75 | €169 | €68,099 | +€67,931 | +40,260% |
| Financial charges | 65/66B | €24,697 | €56,021 | +€31,324 | +127% |
| Recurring financial charges | 65 | €24,697 | €56,021 | +€31,324 | +127% |
| Profit (loss) for the period before taxes | 9903 | €2,164 | -€975 | -€3,139 | |
| Transfer from deferred taxes | 780 | €3,293 | €3,293 | = | 0.0% |
| Income taxes | 67/77 | €2,895 | €25 | -€2,870 | -99.1% |
| Profit (loss) for the period | 9904 | €2,562 | €2,293 | -€269 | -10.5% |
| Transfer from tax-exempt reserves | 789 | €6,394 | €6,394 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €8,956 | €8,687 | -€269 | -3.0% |
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 24 October 2026 via checked.be.