A.D. TOITURES: 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.
A.D. TOITURES
Largest movements
- Cash -€8,034
no longer reported in 2023 (was €8,034)
mainly Debts after one year (-€9,131) and Trade debts (-€6,670)
- Tangible fixed assets -€5,377
down €5,377 (-37.4%), from €14,364 to €8,987
of which Plant, machinery and equipment: -€3,271
- Deferred charges and accrued income -€4,290
down €4,290 (-19.5%), from €21,943 to €17,653
- Debts after one year -€9,131
down €9,131 (-60.1%), from €15,191 to €6,060
- Trade debts -€6,670
no longer reported in 2023 (was €6,670)
- Profit (loss) carried forward -€5,271
new in 2023: -€5,271
- Other debts +€2,785
up €2,785 (+134%), from €2,080 to €4,865
- Current portion of long-term debt +€517
up €517 (+11.3%), from €4,564 to €5,081
- Gross operating margin -€13,216
down €13,216 (-59.8%), from €22,094 to €8,879
- Write-downs +€6,197
new in 2023: €6,197
- Taxes -€2,846
down €2,846 (-91.4%), from €3,115 to €269
- Staff costs -€2,824
down €2,824 (-93.4%), from €3,024 to €200
- Depreciation -€1,846
down €1,846 (-25.6%), from €7,223 to €5,377
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €47,301 | €29,844 | -€17,457 | -36.9% |
| Fixed assets | 21/28 | €14,364 | €8,987 | -€5,377 | -37.4% |
| Tangible fixed assets | 22/27 | €14,364 | €8,987 | -€5,377 | -37.4% |
| Plant, machinery and equipment | 23 | €10,930 | €7,659 | -€3,271 | -29.9% |
| Furniture and vehicles | 24 | €3,434 | €1,328 | -€2,106 | -61.3% |
| Current assets | 29/58 | €32,937 | €20,857 | -€12,080 | -36.7% |
| Amounts receivable within one year | 40/41 | €2,960 | €3,204 | +€244 | +8.2% |
| Trade receivables | 40 | €2,771 | €416 | -€2,355 | -85.0% |
| Other amounts receivable | 41 | €189 | €2,788 | +€2,599 | +1,377% |
| Cash at bank and in hand | 54/58 | €8,034 | - | -€8,034 | |
| Deferred charges and accrued income | 490/1 | €21,943 | €17,653 | -€4,290 | -19.5% |
| Total equity and liabilities | 10/49 | €47,301 | €29,844 | -€17,457 | -36.9% |
| Equity | 10/15 | €17,589 | €12,318 | -€5,271 | -30.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €12,589 | €12,589 | = | 0.0% |
| Distributable reserves | 133 | €12,589 | €12,589 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€5,271 | -€5,271 | |
| Amounts payable | 17/49 | €29,712 | €17,527 | -€12,186 | -41.0% |
| Amounts payable after more than one year | 17 | €15,191 | €6,060 | -€9,131 | -60.1% |
| Financial debts | 170/4 | €15,191 | €6,060 | -€9,131 | -60.1% |
| Amounts payable within one year | 42/48 | €14,521 | €11,466 | -€3,055 | -21.0% |
| Current portion of amounts payable after more than one year | 42 | €4,564 | €5,081 | +€517 | +11.3% |
| Financial debts | 43 | - | €6 | +€6 | |
| Credit institutions | 430/8 | - | €6 | +€6 | |
| Trade debts | 44 | €6,670 | - | -€6,670 | |
| Suppliers | 440/4 | €6,670 | - | -€6,670 | |
| Taxes, remuneration and social security | 45 | €1,208 | €1,514 | +€307 | +25.4% |
| Taxes | 450/3 | €1,208 | €1,514 | +€307 | +25.4% |
| Other amounts payable | 47/48 | €2,080 | €4,865 | +€2,785 | +134% |
| Remuneration, social security and pensions | 62 | €3,024 | €200 | -€2,824 | -93.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,223 | €5,377 | -€1,846 | -25.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €6,197 | +€6,197 | |
| Other operating charges | 640/8 | €513 | €1,227 | +€714 | +139% |
| Gross operating margin | 9900 | €22,094 | €8,879 | -€13,216 | -59.8% |
| Operating profit (loss) | 9901 | €11,334 | -€4,123 | -€15,457 | |
| Financial income | 75/76B | €120 | €152 | +€32 | +26.7% |
| Recurring financial income | 75 | €120 | €152 | +€32 | +26.7% |
| Financial charges | 65/66B | €2,788 | €1,031 | -€1,756 | -63.0% |
| Recurring financial charges | 65 | €2,788 | €1,031 | -€1,756 | -63.0% |
| Profit (loss) for the period before taxes | 9903 | €8,666 | -€5,002 | -€13,668 | |
| Income taxes | 67/77 | €3,115 | €269 | -€2,846 | -91.4% |
| Profit (loss) for the period | 9904 | €5,551 | -€5,271 | -€10,823 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,551 | -€5,271 | -€10,823 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.