B2 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.
B2 TOITURES
Largest movements
- Receivables within one year -€17,042
down €17,042 (-57.4%), from €29,687 to €12,646
of which Trade receivables: -€14,470
- Stocks and contracts +€14,558
up €14,558 (+49.3%), from €29,500 to €44,058
of which Stocks: +€14,558
- Tangible fixed assets -€13,374
down €13,374 (-20.5%), from €65,340 to €51,967
of which Furniture and vehicles: -€12,495
- Cash +€11,817
up €11,817 (+77.6%), from €15,236 to €27,053
mainly Depreciation (+€19,038) and Receivables within one year (+€17,042)
- Deferred charges and accrued income -€2,942
down €2,942 (-93.9%), from €3,132 to €191
- Other debts +€9,542
up €9,542 (+24.3%), from €39,299 to €48,841
- Reserves -€9,157
down €9,157 (-16.8%), from €54,358 to €45,201
of which Distributable reserves: -€9,157
- Debts after one year -€6,987
down €6,987 (-23.4%), from €29,805 to €22,818
- Current portion of long-term debt -€3,246
down €3,246 (-31.7%), from €10,233 to €6,987
- Trade debts +€2,339
up €2,339 (+353%), from €663 to €3,002
- Gross operating margin -€6,480
down €6,480 (-23.0%), from €28,189 to €21,709
- Depreciation +€4,954
up €4,954 (+35.2%), from €14,084 to €19,038
- Taxes -€2,779
down €2,779 (-94.3%), from €2,948 to €169
- Financial charges +€1,120
up €1,120 (+254%), from €441 to €1,562
- Financial income +€295
up €295 (+27.1%), from €1,088 to €1,382
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 | €142,896 | €135,914 | -€6,982 | -4.9% |
| Fixed assets | 21/28 | €65,340 | €51,967 | -€13,374 | -20.5% |
| Tangible fixed assets | 22/27 | €65,340 | €51,967 | -€13,374 | -20.5% |
| Land and buildings | 22 | - | €5,000 | +€5,000 | |
| Plant, machinery and equipment | 23 | €21,080 | €15,356 | -€5,724 | -27.2% |
| Furniture and vehicles | 24 | €43,260 | €30,765 | -€12,495 | -28.9% |
| Other tangible fixed assets | 26 | €1,000 | €845 | -€155 | -15.5% |
| Current assets | 29/58 | €77,556 | €83,948 | +€6,392 | +8.2% |
| Stocks and contracts in progress | 3 | €29,500 | €44,058 | +€14,558 | +49.3% |
| Stocks | 30/36 | €29,500 | €44,058 | +€14,558 | +49.3% |
| Contracts in progress | 37 | - | €0 | = | |
| Amounts receivable within one year | 40/41 | €29,687 | €12,646 | -€17,042 | -57.4% |
| Trade receivables | 40 | €15,514 | €1,044 | -€14,470 | -93.3% |
| Other amounts receivable | 41 | €14,173 | €11,602 | -€2,572 | -18.1% |
| Cash at bank and in hand | 54/58 | €15,236 | €27,053 | +€11,817 | +77.6% |
| Deferred charges and accrued income | 490/1 | €3,132 | €191 | -€2,942 | -93.9% |
| Total equity and liabilities | 10/49 | €142,896 | €135,914 | -€6,982 | -4.9% |
| Equity | 10/15 | €61,096 | €51,938 | -€9,157 | -15.0% |
| Contributions | 10/11 | €6,737 | €6,737 | = | 0.0% |
| Reserves | 13 | €54,358 | €45,201 | -€9,157 | -16.8% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €54,358 | €45,201 | -€9,157 | -16.8% |
| Amounts payable | 17/49 | €81,800 | €83,976 | +€2,176 | +2.7% |
| Amounts payable after more than one year | 17 | €29,805 | €22,818 | -€6,987 | -23.4% |
| Financial debts | 170/4 | €29,805 | €22,818 | -€6,987 | -23.4% |
| Amounts payable within one year | 42/48 | €51,995 | €61,158 | +€9,163 | +17.6% |
| Current portion of amounts payable after more than one year | 42 | €10,233 | €6,987 | -€3,246 | -31.7% |
| Trade debts | 44 | €663 | €3,002 | +€2,339 | +353% |
| Suppliers | 440/4 | €663 | €3,002 | +€2,339 | +353% |
| Taxes, remuneration and social security | 45 | €1,800 | €2,327 | +€527 | +29.3% |
| Taxes | 450/3 | €1,800 | €2,327 | +€527 | +29.3% |
| Other amounts payable | 47/48 | €39,299 | €48,841 | +€9,542 | +24.3% |
| Accrued charges and deferred income | 492/3 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,084 | €19,038 | +€4,954 | +35.2% |
| Other operating charges | 640/8 | €1,120 | €931 | -€189 | -16.9% |
| Gross operating margin | 9900 | €28,189 | €21,709 | -€6,480 | -23.0% |
| Operating profit (loss) | 9901 | €12,985 | €1,739 | -€11,245 | -86.6% |
| Financial income | 75/76B | €1,088 | €1,382 | +€295 | +27.1% |
| Recurring financial income | 75 | €1,088 | €1,382 | +€295 | +27.1% |
| Financial charges | 65/66B | €441 | €1,562 | +€1,120 | +254% |
| Recurring financial charges | 65 | €441 | €1,562 | +€1,120 | +254% |
| Profit (loss) for the period before taxes | 9903 | €13,631 | €1,560 | -€12,071 | -88.6% |
| Income taxes | 67/77 | €2,948 | €169 | -€2,779 | -94.3% |
| Profit (loss) for the period | 9904 | €10,683 | €1,391 | -€9,292 | -87.0% |
| Profit (loss) for the period to be appropriated | 9905 | €10,683 | €1,391 | -€9,292 | -87.0% |
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 14 October 2026 via checked.be.