VUMA Tuinen: what changed
VUMA Tuinen
Largest movements
- Stocks and contracts +€103,155
up €103,155 (+79.8%), from €129,320 to €232,475
of which Contracts in progress: +€88,414
- Cash -€6,446
down €6,446 (-28.4%), from €22,691 to €16,245
mainly Stocks and contracts (-€103,155) and Tax, wage and social debts (-€5,487)
- Receivables within one year -€4,926
down €4,926 (-5.5%), from €89,094 to €84,168
of which Trade receivables: -€3,462
- Tangible fixed assets -€4,111
down €4,111 (-29.6%), from €13,870 to €9,760
of which Plant, machinery and equipment: -€2,196
- Trade debts +€60,638
up €60,638 (+197%), from €30,775 to €91,413
- Other debts +€22,335
up €22,335 (+77.0%), from €29,016 to €51,350
- Reserves +€10,326
up €10,326 (+6.4%), from €162,207 to €172,533
- Tax, wage and social debts -€5,487
down €5,487 (-38.7%), from €14,169 to €8,682
of which Remuneration and social security: -€4,344
- Purchases and services +€143,587
new in 2025: €143,587
- Depreciation -€19,887
down €19,887 (-82.9%), from €23,998 to €4,111
- Gross operating margin -€12,181
down €12,181 (-5.9%), from €205,000 to €192,818
- Staff costs +€6,647
up €6,647 (+4.0%), from €165,629 to €172,276
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €264,533 | €352,345 | +€87,811 | +33.2% |
| Fixed assets | 21/28 | €20,613 | €16,503 | -€4,111 | -19.9% |
| Intangible fixed assets | 21 | €6,743 | €6,743 | = | 0.0% |
| Tangible fixed assets | 22/27 | €13,870 | €9,760 | -€4,111 | -29.6% |
| Plant, machinery and equipment | 23 | €3,428 | €1,233 | -€2,196 | -64.0% |
| Furniture and vehicles | 24 | €10,442 | €8,527 | -€1,915 | -18.3% |
| Current assets | 29/58 | €243,920 | €335,842 | +€91,922 | +37.7% |
| Stocks and contracts in progress | 3 | €129,320 | €232,475 | +€103,155 | +79.8% |
| Stocks | 30/36 | €14,946 | €29,687 | +€14,741 | +98.6% |
| Contracts in progress | 37 | €114,374 | €202,788 | +€88,414 | +77.3% |
| Amounts receivable within one year | 40/41 | €89,094 | €84,168 | -€4,926 | -5.5% |
| Trade receivables | 40 | €81,315 | €77,853 | -€3,462 | -4.3% |
| Other amounts receivable | 41 | €7,780 | €6,315 | -€1,464 | -18.8% |
| Cash at bank and in hand | 54/58 | €22,691 | €16,245 | -€6,446 | -28.4% |
| Deferred charges and accrued income | 490/1 | €2,815 | €2,953 | +€138 | +4.9% |
| Total equity and liabilities | 10/49 | €264,533 | €352,345 | +€87,811 | +33.2% |
| Equity | 10/15 | €178,073 | €188,399 | +€10,326 | +5.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €162,207 | €172,533 | +€10,326 | +6.4% |
| Distributable reserves | 133 | €162,207 | €172,533 | +€10,326 | +6.4% |
| Profit (loss) carried forward | 14 | €3,466 | €3,466 | = | 0.0% |
| Amounts payable | 17/49 | €86,460 | €163,945 | +€77,485 | +89.6% |
| Amounts payable after more than one year | 17 | €12,500 | €12,500 | = | 0.0% |
| Other amounts payable | 178/9 | €12,500 | €12,500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €73,960 | €151,445 | +€77,485 | +105% |
| Trade debts | 44 | €30,775 | €91,413 | +€60,638 | +197% |
| Suppliers | 440/4 | €30,775 | €91,413 | +€60,638 | +197% |
| Taxes, remuneration and social security | 45 | €14,169 | €8,682 | -€5,487 | -38.7% |
| Taxes | 450/3 | €2,509 | €1,366 | -€1,143 | -45.6% |
| Remuneration and social security | 454/9 | €11,660 | €7,316 | -€4,344 | -37.3% |
| Other amounts payable | 47/48 | €29,016 | €51,350 | +€22,335 | +77.0% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €143,587 | +€143,587 | |
| Remuneration, social security and pensions | 62 | €165,629 | €172,276 | +€6,647 | +4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,998 | €4,111 | -€19,887 | -82.9% |
| Other operating charges | 640/8 | €1,719 | €1,862 | +€143 | +8.3% |
| Gross operating margin | 9900 | €205,000 | €192,818 | -€12,181 | -5.9% |
| Operating profit (loss) | 9901 | €13,654 | €14,569 | +€916 | +6.7% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €168 | €170 | +€3 | +1.5% |
| Recurring financial charges | 65 | €168 | €170 | +€3 | +1.5% |
| Profit (loss) for the period before taxes | 9903 | €13,486 | €14,399 | +€913 | +6.8% |
| Income taxes | 67/77 | €3,807 | €4,073 | +€266 | +7.0% |
| Profit (loss) for the period | 9904 | €9,679 | €10,326 | +€648 | +6.7% |
| Profit (loss) for the period to be appropriated | 9905 | €9,679 | €10,326 | +€648 | +6.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.