TUINSERVICE: 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.
TUINSERVICE
Largest movements
- Cash -€76,867
down €76,867 (-66.8%), from €115,078 to €38,211
mainly Trade debts (-€52,812) and Contributions, distributions and other (-€51,935)
- Tangible fixed assets -€43,561
down €43,561 (-37.3%), from €116,673 to €73,112
of which Furniture and vehicles: -€27,832
- Stocks and contracts +€10,000
new in 2025: €10,000
- Receivables within one year +€4,184
up €4,184 (+12.4%), from €33,749 to €37,933
of which Other amounts receivable: +€5,796
- Trade debts -€52,812
down €52,812 (-93.1%), from €56,728 to €3,917
- Reserves -€46,816
down €46,816 (-26.6%), from €176,292 to €129,476
of which Distributable reserves: -€45,616
- Other debts -€7,250
no longer reported in 2025 (was €7,250)
- Gross operating margin -€53,855
down €53,855 (-47.8%), from €112,759 to €58,903
- Taxes -€14,546
down €14,546 (-81.7%), from €17,815 to €3,268
- Depreciation +€7,007
up €7,007 (+16.3%), from €43,056 to €50,064
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 | €265,724 | €159,256 | -€106,468 | -40.1% |
| Fixed assets | 21/28 | €116,673 | €73,112 | -€43,561 | -37.3% |
| Tangible fixed assets | 22/27 | €116,673 | €73,112 | -€43,561 | -37.3% |
| Land and buildings | 22 | €8,023 | €5,849 | -€2,174 | -27.1% |
| Plant, machinery and equipment | 23 | €40,212 | €26,657 | -€13,555 | -33.7% |
| Furniture and vehicles | 24 | €68,438 | €40,606 | -€27,832 | -40.7% |
| Current assets | 29/58 | €149,051 | €86,144 | -€62,906 | -42.2% |
| Stocks and contracts in progress | 3 | - | €10,000 | +€10,000 | |
| Contracts in progress | 37 | - | €10,000 | +€10,000 | |
| Amounts receivable within one year | 40/41 | €33,749 | €37,933 | +€4,184 | +12.4% |
| Trade receivables | 40 | €8,372 | €6,760 | -€1,612 | -19.3% |
| Other amounts receivable | 41 | €25,377 | €31,173 | +€5,796 | +22.8% |
| Cash at bank and in hand | 54/58 | €115,078 | €38,211 | -€76,867 | -66.8% |
| Deferred charges and accrued income | 490/1 | €223 | - | -€223 | |
| Total equity and liabilities | 10/49 | €265,724 | €159,256 | -€106,468 | -40.1% |
| Equity | 10/15 | €182,490 | €135,674 | -€46,816 | -25.7% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €176,292 | €129,476 | -€46,816 | -26.6% |
| Tax-exempt reserves | 132 | €6,390 | €5,190 | -€1,200 | -18.8% |
| Distributable reserves | 133 | €169,902 | €124,286 | -€45,616 | -26.8% |
| Provisions and deferred taxes | 16 | €1,597 | €1,197 | -€400 | -25.1% |
| Deferred taxes | 168 | €1,597 | €1,197 | -€400 | -25.1% |
| Amounts payable | 17/49 | €81,637 | €22,386 | -€59,252 | -72.6% |
| Amounts payable within one year | 42/48 | €81,637 | €22,386 | -€59,252 | -72.6% |
| Trade debts | 44 | €56,728 | €3,917 | -€52,812 | -93.1% |
| Suppliers | 440/4 | €56,728 | €3,917 | -€52,812 | -93.1% |
| Taxes, remuneration and social security | 45 | €17,659 | €18,469 | +€810 | +4.6% |
| Taxes | 450/3 | €17,659 | €18,469 | +€810 | +4.6% |
| Other amounts payable | 47/48 | €7,250 | - | -€7,250 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,056 | €50,064 | +€7,007 | +16.3% |
| Other operating charges | 640/8 | €2,051 | €1,710 | -€340 | -16.6% |
| Gross operating margin | 9900 | €112,759 | €58,903 | -€53,855 | -47.8% |
| Operating profit (loss) | 9901 | €67,651 | €7,129 | -€60,522 | -89.5% |
| Financial income | 75/76B | €1,570 | €1,928 | +€358 | +22.8% |
| Recurring financial income | 75 | €1,570 | €1,928 | +€358 | +22.8% |
| Financial charges | 65/66B | €1,258 | €1,070 | -€188 | -15.0% |
| Recurring financial charges | 65 | €1,258 | €1,070 | -€188 | -15.0% |
| Profit (loss) for the period before taxes | 9903 | €67,963 | €7,987 | -€59,976 | -88.2% |
| Transfer from deferred taxes | 780 | €3 | €400 | +€397 | +12,095% |
| Income taxes | 67/77 | €17,815 | €3,268 | -€14,546 | -81.7% |
| Profit (loss) for the period | 9904 | €50,152 | €5,119 | -€45,033 | -89.8% |
| Transfer from tax-exempt reserves | 789 | €10 | €1,200 | +€1,190 | +12,095% |
| Profit (loss) for the period to be appropriated | 9905 | €50,162 | €6,319 | -€43,843 | -87.4% |
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.