BNE 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.
BNE TOITURES
Largest movements
- Receivables within one year +€16,077
up €16,077 (+40.7%), from €39,517 to €55,593
of which Trade receivables: +€25,400
- Cash +€15,805
up €15,805 (+291%), from €5,434 to €21,239
mainly Net result for the year (+€24,430) and Trade debts (+€9,859)
- Reserves +€18,000
up €18,000 (+129%), from €14,000 to €32,000
- Trade debts +€9,859
up €9,859 (+81.1%), from €12,161 to €22,020
- Tax, wage and social debts +€8,435
up €8,435 (+47.2%), from €17,867 to €26,302
of which Taxes: +€10,661
- Profit (loss) carried forward -€5,141
down €5,141 (-97.1%), from €5,292 to €151
- Staff costs -€23,493
down €23,493 (-33.0%), from €71,146 to €47,653
- Taxes +€10,632
up €10,632 (+89.3%), from €11,904 to €22,537
- Gross operating margin -€5,611
down €5,611 (-5.4%), from €104,112 to €98,501
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €49,366 | €80,507 | +€31,141 | +63.1% |
| Fixed assets | 21/28 | €4,416 | €3,675 | -€741 | -16.8% |
| Tangible fixed assets | 22/27 | €2,867 | €2,126 | -€741 | -25.8% |
| Plant, machinery and equipment | 23 | €1,904 | €1,503 | -€401 | -21.1% |
| Furniture and vehicles | 24 | €963 | €623 | -€340 | -35.3% |
| Financial fixed assets | 28 | €1,549 | €1,549 | = | 0.0% |
| Current assets | 29/58 | €44,950 | €76,832 | +€31,882 | +70.9% |
| Amounts receivable within one year | 40/41 | €39,517 | €55,593 | +€16,077 | +40.7% |
| Trade receivables | 40 | €26,843 | €52,243 | +€25,400 | +94.6% |
| Other amounts receivable | 41 | €12,674 | €3,351 | -€9,323 | -73.6% |
| Cash at bank and in hand | 54/58 | €5,434 | €21,239 | +€15,805 | +291% |
| Total equity and liabilities | 10/49 | €49,366 | €80,507 | +€31,141 | +63.1% |
| Equity | 10/15 | €19,293 | €32,152 | +€12,859 | +66.6% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €14,000 | €32,000 | +€18,000 | +129% |
| Distributable reserves | 133 | €14,000 | €32,000 | +€18,000 | +129% |
| Profit (loss) carried forward | 14 | €5,292 | €151 | -€5,141 | -97.1% |
| Amounts payable | 17/49 | €30,073 | €48,355 | +€18,283 | +60.8% |
| Amounts payable within one year | 42/48 | €30,073 | €48,355 | +€18,283 | +60.8% |
| Trade debts | 44 | €12,161 | €22,020 | +€9,859 | +81.1% |
| Suppliers | 440/4 | €12,161 | €22,020 | +€9,859 | +81.1% |
| Taxes, remuneration and social security | 45 | €17,867 | €26,302 | +€8,435 | +47.2% |
| Taxes | 450/3 | €15,641 | €26,302 | +€10,661 | +68.2% |
| Remuneration and social security | 454/9 | €2,226 | - | -€2,226 | |
| Other amounts payable | 47/48 | €44 | €33 | -€11 | -25.1% |
| Remuneration, social security and pensions | 62 | €71,146 | €47,653 | -€23,493 | -33.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €157 | €741 | +€584 | +372% |
| Other operating charges | 640/8 | €2,237 | €2,711 | +€475 | +21.2% |
| Gross operating margin | 9900 | €104,112 | €98,501 | -€5,611 | -5.4% |
| Operating profit (loss) | 9901 | €30,573 | €47,396 | +€16,823 | +55.0% |
| Financial charges | 65/66B | €274 | €429 | +€155 | +56.6% |
| Recurring financial charges | 65 | €274 | €429 | +€155 | +56.6% |
| Profit (loss) for the period before taxes | 9903 | €30,299 | €46,967 | +€16,668 | +55.0% |
| Income taxes | 67/77 | €11,904 | €22,537 | +€10,632 | +89.3% |
| Profit (loss) for the period | 9904 | €18,394 | €24,430 | +€6,036 | +32.8% |
| Profit (loss) for the period to be appropriated | 9905 | €18,394 | €24,430 | +€6,036 | +32.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.