TUINTERRAS DE KOI: 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.
TUINTERRAS DE KOI
Largest movements
- Intangible fixed assets -€10,000
no longer reported in 2021 (was €10,000)
- Stocks and contracts -€3,183
down €3,183 (-20.0%), from €15,916 to €12,733
- Tangible fixed assets -€2,091
down €2,091 (-5.4%), from €38,488 to €36,397
- Cash +€1,865
up €1,865 (+166%), from €1,122 to €2,987
mainly Depreciation (+€23,376) and Stocks and contracts (+€3,183)
- Debts within one year -€10,311
down €10,311 (-8.1%), from €127,117 to €116,806
- Profit (loss) carried forward -€3,712
down €3,712 (-3.8%), from -€98,920 to -€102,631
- Staff costs +€25,025
new in 2021: €25,025
- Gross operating margin +€15,329
up €15,329 (+49.9%), from €30,718 to €46,047
- Depreciation -€6,475
down €6,475 (-21.7%), from €29,852 to €23,376
- Other operating charges +€1,336
new in 2021: €1,336
From the 2020 result to the 2021 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 2020 and 2021 balance sheets and the 2021 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2020 | 2021 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €96,601 | €82,579 | -€14,022 | -14.5% |
| Fixed assets | 21/28 | €48,488 | €36,397 | -€12,091 | -24.9% |
| Intangible fixed assets | 21 | €10,000 | - | -€10,000 | |
| Tangible fixed assets | 22/27 | €38,488 | €36,397 | -€2,091 | -5.4% |
| Land and buildings | 22 | - | €24,935 | +€24,935 | |
| Plant, machinery and equipment | 23 | - | €11,462 | +€11,462 | |
| Current assets | 29/58 | €48,113 | €46,182 | -€1,931 | -4.0% |
| Stocks and contracts in progress | 3 | €15,916 | €12,733 | -€3,183 | -20.0% |
| Stocks | 30/36 | - | €12,733 | +€12,733 | |
| Amounts receivable within one year | 40/41 | €31,075 | €30,462 | -€613 | -2.0% |
| Other amounts receivable | 41 | - | €30,462 | +€30,462 | |
| Cash at bank and in hand | 54/58 | €1,122 | €2,987 | +€1,865 | +166% |
| Total equity and liabilities | 10/49 | €96,601 | €82,579 | -€14,022 | -14.5% |
| Equity | 10/15 | -€57,569 | -€61,281 | -€3,712 | -6.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | - | €6,200 | +€6,200 | |
| Issued capital | 100 | - | €18,600 | +€18,600 | |
| Uncalled capital | 101 | - | €12,400 | +€12,400 | |
| Reserves | 13 | €35,151 | €35,151 | = | 0.0% |
| Distributable reserves | 133 | - | €35,151 | +€35,151 | |
| Profit (loss) carried forward | 14 | -€98,920 | -€102,631 | -€3,712 | -3.8% |
| Amounts payable | 17/49 | €154,170 | €143,859 | -€10,311 | -6.7% |
| Amounts payable after more than one year | 17 | €27,053 | €27,053 | = | 0.0% |
| Financial debts | 170/4 | - | €27,053 | +€27,053 | |
| Amounts payable within one year | 42/48 | €127,117 | €116,806 | -€10,311 | -8.1% |
| Trade debts | 44 | €14,530 | €9,588 | -€4,942 | -34.0% |
| Suppliers | 440/4 | - | €9,588 | +€9,588 | |
| Taxes, remuneration and social security | 45 | - | €4,762 | +€4,762 | |
| Taxes | 450/3 | - | €4,190 | +€4,190 | |
| Remuneration and social security | 454/9 | - | €572 | +€572 | |
| Other amounts payable | 47/48 | - | €102,456 | +€102,456 | |
| Non-recurring operating income | 76A | - | €12,407 | +€12,407 | |
| Remuneration, social security and pensions | 62 | - | €25,025 | +€25,025 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,852 | €23,376 | -€6,475 | -21.7% |
| Other operating charges | 640/8 | - | €1,336 | +€1,336 | |
| Gross operating margin | 9900 | €30,718 | €46,047 | +€15,329 | +49.9% |
| Operating profit (loss) | 9901 | -€29,848 | -€3,691 | +€26,156 | +87.6% |
| Financial income | 75/76B | - | €87 | +€87 | |
| Recurring financial income | 75 | €49 | €87 | +€39 | +79.4% |
| Financial charges | 65/66B | - | €107 | +€107 | |
| Recurring financial charges | 65 | €3,125 | €107 | -€3,018 | -96.6% |
| Profit (loss) for the period before taxes | 9903 | -€32,924 | -€3,712 | +€29,213 | +88.7% |
| Profit (loss) for the period | 9904 | -€32,924 | -€3,712 | +€29,213 | +88.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€32,924 | -€3,712 | +€29,213 | +88.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2020 and 31 December 2021. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.