AMIR 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.
AMIR TOITURES
Largest movements
- Deferred charges and accrued income -€41,216
down €41,216 (-89.7%), from €45,938 to €4,722
- Receivables within one year -€24,657
down €24,657 (-37.6%), from €65,634 to €40,977
of which Trade receivables: -€13,785
- Cash -€10,835
down €10,835 (-51.3%), from €21,116 to €10,281
mainly Trade debts (-€66,891) and Net result for the year (-€32,072)
- Trade debts -€66,891
down €66,891 (-62.7%), from €106,702 to €39,811
- Profit (loss) carried forward -€32,072
down €32,072, from €10,068 to -€22,004
- Other debts +€21,213
up €21,213 (+3,581%), from €592 to €21,805
- Turnover -€206,561
down €206,561 (-43.8%), from €471,706 to €265,145
- Purchases and services -€140,540
down €140,540 (-40.0%), from €351,100 to €210,560
- Gross operating margin -€66,021
down €66,021 (-54.7%), from €120,606 to €54,585
- Staff costs -€16,211
down €16,211 (-15.8%), from €102,807 to €86,596
- Other operating charges -€9,215
down €9,215 (-77.1%), from €11,948 to €2,734
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 | €138,808 | €61,445 | -€77,364 | -55.7% |
| Fixed assets | 21/28 | €6,121 | €5,465 | -€655 | -10.7% |
| Tangible fixed assets | 22/27 | €2,621 | €1,965 | -€655 | -25.0% |
| Furniture and vehicles | 24 | €2,621 | €1,965 | -€655 | -25.0% |
| Financial fixed assets | 28 | €3,500 | €3,500 | = | 0.0% |
| Current assets | 29/58 | €132,688 | €55,979 | -€76,708 | -57.8% |
| Amounts receivable within one year | 40/41 | €65,634 | €40,977 | -€24,657 | -37.6% |
| Trade receivables | 40 | €45,185 | €31,400 | -€13,785 | -30.5% |
| Other amounts receivable | 41 | €20,449 | €9,577 | -€10,872 | -53.2% |
| Cash at bank and in hand | 54/58 | €21,116 | €10,281 | -€10,835 | -51.3% |
| Deferred charges and accrued income | 490/1 | €45,938 | €4,722 | -€41,216 | -89.7% |
| Total equity and liabilities | 10/49 | €138,808 | €61,445 | -€77,364 | -55.7% |
| Equity | 10/15 | €21,018 | -€11,053 | -€32,072 | |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €951 | €951 | = | 0.0% |
| Non-distributable reserves | 130/1 | €951 | €951 | = | 0.0% |
| Other | 1319 | €951 | €951 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,068 | -€22,004 | -€32,072 | |
| Amounts payable | 17/49 | €117,790 | €72,498 | -€45,292 | -38.5% |
| Amounts payable within one year | 42/48 | €117,790 | €72,498 | -€45,292 | -38.5% |
| Trade debts | 44 | €106,702 | €39,811 | -€66,891 | -62.7% |
| Suppliers | 440/4 | €106,702 | €39,811 | -€66,891 | -62.7% |
| Advances received on contracts in progress | 46 | €10,000 | €10,000 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €495 | €881 | +€386 | +78.0% |
| Taxes | 450/3 | €322 | €0 | -€322 | -100% |
| Remuneration and social security | 454/9 | €173 | €881 | +€708 | +408% |
| Other amounts payable | 47/48 | €592 | €21,805 | +€21,213 | +3,581% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Turnover | 70 | €471,706 | €265,145 | -€206,561 | -43.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €351,100 | €210,560 | -€140,540 | -40.0% |
| Remuneration, social security and pensions | 62 | €102,807 | €86,596 | -€16,211 | -15.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €655 | €655 | = | 0.0% |
| Other operating charges | 640/8 | €11,948 | €2,734 | -€9,215 | -77.1% |
| Gross operating margin | 9900 | €120,606 | €54,585 | -€66,021 | -54.7% |
| Operating profit (loss) | 9901 | €5,196 | -€35,400 | -€40,596 | |
| Financial income | 75/76B | - | €3,851 | +€3,851 | |
| Recurring financial income | 75 | - | €3,851 | +€3,851 | |
| Financial charges | 65/66B | €147 | €153 | +€7 | +4.6% |
| Recurring financial charges | 65 | €147 | €153 | +€7 | +4.6% |
| Profit (loss) for the period before taxes | 9903 | €5,050 | -€31,702 | -€36,751 | |
| Income taxes | 67/77 | €0 | €370 | +€370 | |
| Profit (loss) for the period | 9904 | €5,050 | -€32,072 | -€37,121 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,050 | -€32,072 | -€37,121 |
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 30 October 2026 via checked.be.