Arthur Toiture: 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.
Arthur Toiture
Largest movements
- Receivables within one year -€12,235
down €12,235 (-49.0%), from €24,981 to €12,746
of which Trade receivables: -€12,446
- Cash +€11,142
up €11,142 (+94.3%), from €11,814 to €22,956
mainly Receivables within one year (+€12,235) and Depreciation (+€7,744)
- Tangible fixed assets -€7,000
down €7,000 (-62.4%), from €11,219 to €4,219
- Financial fixed assets -€5,273
no longer reported in 2025 (was €5,273)
- Deferred charges and accrued income -€3,648
no longer reported in 2025 (was €3,648)
- Tax, wage and social debts -€12,491
down €12,491 (-90.9%), from €13,741 to €1,250
- Other debts -€4,915
down €4,915 (-11.3%), from €43,574 to €38,659
- Profit (loss) carried forward -€781
down €781 (-5.7%), from -€13,764 to -€14,545
- Gross operating margin +€20,337
up €20,337, from -€10,161 to €10,176
- Depreciation +€4,315
up €4,315 (+126%), from €3,429 to €7,744
- Financial charges +€1,800
up €1,800 (+1,169%), from €154 to €1,954
- Other operating charges +€1,224
up €1,224 (+3,497%), from €35 to €1,259
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 | €57,679 | €39,921 | -€17,758 | -30.8% |
| Formation expenses | 20 | €744 | - | -€744 | |
| Fixed assets | 21/28 | €16,492 | €4,219 | -€12,273 | -74.4% |
| Tangible fixed assets | 22/27 | €11,219 | €4,219 | -€7,000 | -62.4% |
| Furniture and vehicles | 24 | €11,219 | €4,219 | -€7,000 | -62.4% |
| Financial fixed assets | 28 | €5,273 | - | -€5,273 | |
| Current assets | 29/58 | €40,443 | €35,702 | -€4,741 | -11.7% |
| Amounts receivable within one year | 40/41 | €24,981 | €12,746 | -€12,235 | -49.0% |
| Trade receivables | 40 | €24,295 | €11,849 | -€12,446 | -51.2% |
| Other amounts receivable | 41 | €686 | €897 | +€211 | +30.8% |
| Cash at bank and in hand | 54/58 | €11,814 | €22,956 | +€11,142 | +94.3% |
| Deferred charges and accrued income | 490/1 | €3,648 | - | -€3,648 | |
| Total equity and liabilities | 10/49 | €57,679 | €39,921 | -€17,758 | -30.8% |
| Equity | 10/15 | -€11,264 | -€12,045 | -€781 | -6.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,764 | -€14,545 | -€781 | -5.7% |
| Amounts payable | 17/49 | €68,943 | €51,966 | -€16,977 | -24.6% |
| Amounts payable within one year | 42/48 | €68,943 | €51,966 | -€16,977 | -24.6% |
| Trade debts | 44 | €11,628 | €12,057 | +€429 | +3.7% |
| Suppliers | 440/4 | €11,628 | €12,057 | +€429 | +3.7% |
| Taxes, remuneration and social security | 45 | €13,741 | €1,250 | -€12,491 | -90.9% |
| Taxes | 450/3 | €13,741 | €1,250 | -€12,491 | -90.9% |
| Other amounts payable | 47/48 | €43,574 | €38,659 | -€4,915 | -11.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,429 | €7,744 | +€4,315 | +126% |
| Other operating charges | 640/8 | €35 | €1,259 | +€1,224 | +3,497% |
| Gross operating margin | 9900 | -€10,161 | €10,176 | +€20,337 | |
| Operating profit (loss) | 9901 | -€13,625 | €1,173 | +€14,798 | |
| Financial income | 75/76B | €15 | - | -€15 | |
| Recurring financial income | 75 | €15 | - | -€15 | |
| Financial charges | 65/66B | €154 | €1,954 | +€1,800 | +1,169% |
| Recurring financial charges | 65 | €154 | €1,954 | +€1,800 | +1,169% |
| Profit (loss) for the period before taxes | 9903 | -€13,764 | -€781 | +€12,983 | +94.3% |
| Profit (loss) for the period | 9904 | -€13,764 | -€781 | +€12,983 | +94.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,764 | -€781 | +€12,983 | +94.3% |
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 31 October 2026 via checked.be.