W&B TUINDESIGN: 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.
W&B TUINDESIGN
Largest movements
- Cash -€30,396
down €30,396 (-76.5%), from €39,713 to €9,317
mainly Contributions, distributions and other (-€23,529) and Investment in fixed assets (net) (-€14,044)
- Tangible fixed assets -€3,924
down €3,924 (-18.1%), from €21,721 to €17,798
of which Furniture and vehicles: -€6,493
- Receivables within one year -€2,948
down €2,948 (-22.3%), from €13,236 to €10,288
of which Trade receivables: -€1,809
- Stocks and contracts -€2,500
no longer reported in 2025 (was €2,500)
- Reserves -€16,395
down €16,395 (-54.6%), from €30,053 to €13,657
- Trade debts -€11,311
down €11,311 (-88.0%), from €12,857 to €1,546
- Current portion of long-term debt -€9,848
down €9,848 (-73.0%), from €13,492 to €3,644
- Other debts -€4,185
down €4,185 (-40.7%), from €10,283 to €6,098
- Tax, wage and social debts +€2,175
up €2,175 (+332%), from €655 to €2,830
- Depreciation -€4,864
down €4,864 (-21.3%), from €22,832 to €17,968
- Gross operating margin +€4,474
up €4,474 (+16.9%), from €26,414 to €30,888
- Taxes +€1,975
up €1,975 (+302%), from €655 to €2,631
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 | €77,701 | €38,465 | -€39,236 | -50.5% |
| Fixed assets | 21/28 | €21,721 | €17,798 | -€3,924 | -18.1% |
| Tangible fixed assets | 22/27 | €21,721 | €17,798 | -€3,924 | -18.1% |
| Plant, machinery and equipment | 23 | €3,449 | €6,447 | +€2,998 | +86.9% |
| Furniture and vehicles | 24 | €17,594 | €11,101 | -€6,493 | -36.9% |
| Other tangible fixed assets | 26 | €679 | €250 | -€429 | -63.2% |
| Current assets | 29/58 | €55,980 | €20,667 | -€35,313 | -63.1% |
| Stocks and contracts in progress | 3 | €2,500 | - | -€2,500 | |
| Contracts in progress | 37 | €2,500 | - | -€2,500 | |
| Amounts receivable within one year | 40/41 | €13,236 | €10,288 | -€2,948 | -22.3% |
| Trade receivables | 40 | €12,090 | €10,280 | -€1,809 | -15.0% |
| Other amounts receivable | 41 | €1,146 | €7 | -€1,139 | -99.4% |
| Cash at bank and in hand | 54/58 | €39,713 | €9,317 | -€30,396 | -76.5% |
| Deferred charges and accrued income | 490/1 | €531 | €1,062 | +€532 | +100% |
| Total equity and liabilities | 10/49 | €77,701 | €38,465 | -€39,236 | -50.5% |
| Equity | 10/15 | €38,967 | €23,657 | -€15,309 | -39.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €30,053 | €13,657 | -€16,395 | -54.6% |
| Distributable reserves | 133 | €30,053 | €13,657 | -€16,395 | -54.6% |
| Profit (loss) carried forward | 14 | -€1,086 | - | +€1,086 | |
| Amounts payable | 17/49 | €38,734 | €14,807 | -€23,927 | -61.8% |
| Amounts payable after more than one year | 17 | €1,447 | €689 | -€758 | -52.4% |
| Financial debts | 170/4 | €1,447 | €689 | -€758 | -52.4% |
| Amounts payable within one year | 42/48 | €37,287 | €14,119 | -€23,169 | -62.1% |
| Current portion of amounts payable after more than one year | 42 | €13,492 | €3,644 | -€9,848 | -73.0% |
| Trade debts | 44 | €12,857 | €1,546 | -€11,311 | -88.0% |
| Suppliers | 440/4 | €12,857 | €1,546 | -€11,311 | -88.0% |
| Taxes, remuneration and social security | 45 | €655 | €2,830 | +€2,175 | +332% |
| Taxes | 450/3 | €655 | €2,830 | +€2,175 | +332% |
| Other amounts payable | 47/48 | €10,283 | €6,098 | -€4,185 | -40.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,832 | €17,968 | -€4,864 | -21.3% |
| Other operating charges | 640/8 | €1,904 | €1,986 | +€83 | +4.4% |
| Gross operating margin | 9900 | €26,414 | €30,888 | +€4,474 | +16.9% |
| Operating profit (loss) | 9901 | €1,679 | €10,934 | +€9,255 | +551% |
| Financial income | 75/76B | €0 | €35 | +€35 | +175,800% |
| Recurring financial income | 75 | €0 | €35 | +€35 | +175,800% |
| Financial charges | 65/66B | €294 | €118 | -€176 | -59.7% |
| Recurring financial charges | 65 | €294 | €118 | -€176 | -59.7% |
| Profit (loss) for the period before taxes | 9903 | €1,385 | €10,851 | +€9,466 | +684% |
| Income taxes | 67/77 | €655 | €2,631 | +€1,975 | +302% |
| Profit (loss) for the period | 9904 | €730 | €8,220 | +€7,490 | +1,027% |
| Profit (loss) for the period to be appropriated | 9905 | €730 | €8,220 | +€7,490 | +1,027% |
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 27 October 2026 via checked.be.