C.A. 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.
C.A. Toitures
Largest movements
- Cash +€52,719
up €52,719 (+50.6%), from €104,091 to €156,810
mainly Other debts (+€118,140) and Net result for the year (+€114,596)
- Tangible fixed assets -€36,752
down €36,752 (-12.3%), from €297,691 to €260,938
of which Leasing and similar rights: -€27,220
- Receivables within one year +€24,477
up €24,477 (+42.9%), from €57,043 to €81,520
of which Trade receivables: +€50,801
- Stocks and contracts -€21,952
down €21,952 (-59.4%), from €36,939 to €14,988
- Deferred charges and accrued income +€9,533
up €9,533 (+435%), from €2,191 to €11,723
- Other debts +€118,140
up €118,140 (+148%), from €79,776 to €197,916
- Reserves -€79,882
down €79,882 (-58.0%), from €137,756 to €57,874
- Debts after one year -€22,593
down €22,593 (-13.5%), from €166,950 to €144,357
- Tax, wage and social debts +€16,214
up €16,214 (+73.6%), from €22,040 to €38,254
of which Remuneration and social security: +€9,724
- Current portion of long-term debt -€14,883
down €14,883 (-40.5%), from €36,755 to €21,872
- Gross operating margin +€151,480
up €151,480 (+42.2%), from €358,578 to €510,058
- Staff costs +€117,749
up €117,749 (+62.0%), from €189,818 to €307,567
- Taxes +€17,073
up €17,073 (+82.2%), from €20,774 to €37,847
- Financial charges -€10,744
down €10,744 (-61.3%), from €17,535 to €6,790
- Depreciation -€8,027
down €8,027 (-15.3%), from €52,435 to €44,408
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 | €497,955 | €525,979 | +€28,024 | +5.6% |
| Fixed assets | 21/28 | €297,691 | €260,938 | -€36,752 | -12.3% |
| Tangible fixed assets | 22/27 | €297,691 | €260,938 | -€36,752 | -12.3% |
| Land and buildings | 22 | €217,251 | €209,987 | -€7,264 | -3.3% |
| Plant, machinery and equipment | 23 | €9,881 | €7,818 | -€2,063 | -20.9% |
| Furniture and vehicles | 24 | €1,793 | €1,587 | -€206 | -11.5% |
| Leasing and similar rights | 25 | €68,766 | €41,546 | -€27,220 | -39.6% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €200,264 | €265,040 | +€64,776 | +32.3% |
| Stocks and contracts in progress | 3 | €36,939 | €14,988 | -€21,952 | -59.4% |
| Stocks | 30/36 | €36,939 | €14,988 | -€21,952 | -59.4% |
| Amounts receivable within one year | 40/41 | €57,043 | €81,520 | +€24,477 | +42.9% |
| Trade receivables | 40 | €24,426 | €75,226 | +€50,801 | +208% |
| Other amounts receivable | 41 | €32,618 | €6,293 | -€26,324 | -80.7% |
| Cash at bank and in hand | 54/58 | €104,091 | €156,810 | +€52,719 | +50.6% |
| Deferred charges and accrued income | 490/1 | €2,191 | €11,723 | +€9,533 | +435% |
| Total equity and liabilities | 10/49 | €497,955 | €525,979 | +€28,024 | +5.6% |
| Equity | 10/15 | €166,623 | €85,654 | -€80,969 | -48.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €137,756 | €57,874 | -€79,882 | -58.0% |
| Distributable reserves | 133 | €137,756 | €57,874 | -€79,882 | -58.0% |
| Profit (loss) carried forward | 14 | €659 | €0 | -€659 | -100% |
| Investment grants | 15 | €8,209 | €7,780 | -€429 | -5.2% |
| Amounts payable | 17/49 | €331,331 | €440,324 | +€108,993 | +32.9% |
| Amounts payable after more than one year | 17 | €166,950 | €144,357 | -€22,593 | -13.5% |
| Financial debts | 170/4 | €166,950 | €144,357 | -€22,593 | -13.5% |
| Amounts payable within one year | 42/48 | €164,369 | €295,955 | +€131,586 | +80.1% |
| Current portion of amounts payable after more than one year | 42 | €36,755 | €21,872 | -€14,883 | -40.5% |
| Trade debts | 44 | €25,799 | €37,914 | +€12,115 | +47.0% |
| Suppliers | 440/4 | €25,799 | €37,914 | +€12,115 | +47.0% |
| Taxes, remuneration and social security | 45 | €22,040 | €38,254 | +€16,214 | +73.6% |
| Taxes | 450/3 | €4,188 | €10,678 | +€6,490 | +155% |
| Remuneration and social security | 454/9 | €17,852 | €27,576 | +€9,724 | +54.5% |
| Other amounts payable | 47/48 | €79,776 | €197,916 | +€118,140 | +148% |
| Accrued charges and deferred income | 492/3 | €13 | €13 | = | 0.0% |
| Non-recurring operating income | 76A | €863 | €297 | -€566 | -65.6% |
| Remuneration, social security and pensions | 62 | €189,818 | €307,567 | +€117,749 | +62.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52,435 | €44,408 | -€8,027 | -15.3% |
| Other operating charges | 640/8 | €5,878 | €4,829 | -€1,050 | -17.9% |
| Gross operating margin | 9900 | €358,578 | €510,058 | +€151,480 | +42.2% |
| Operating profit (loss) | 9901 | €110,446 | €153,255 | +€42,809 | +38.8% |
| Financial income | 75/76B | €3,521 | €5,978 | +€2,457 | +69.8% |
| Recurring financial income | 75 | €3,521 | €5,978 | +€2,457 | +69.8% |
| Financial charges | 65/66B | €17,535 | €6,790 | -€10,744 | -61.3% |
| Recurring financial charges | 65 | €17,535 | €6,790 | -€10,744 | -61.3% |
| Profit (loss) for the period before taxes | 9903 | €96,432 | €152,443 | +€56,010 | +58.1% |
| Income taxes | 67/77 | €20,774 | €37,847 | +€17,073 | +82.2% |
| Profit (loss) for the period | 9904 | €75,659 | €114,596 | +€38,937 | +51.5% |
| Profit (loss) for the period to be appropriated | 9905 | €75,659 | €114,596 | +€38,937 | +51.5% |
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 24 October 2026 via checked.be.