C.B. 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.B. TOITURES
Largest movements
- Receivables within one year -€50,486
down €50,486 (-36.7%), from €137,547 to €87,061
of which Trade receivables: -€53,920
- Stocks and contracts +€16,303
up €16,303 (+39.7%), from €41,065 to €57,368
- Tangible fixed assets -€11,884
down €11,884 (-64.4%), from €18,466 to €6,582
of which Furniture and vehicles: -€11,310
- Trade debts +€46,674
up €46,674 (+63.8%), from €73,104 to €119,777
- Current portion of long-term debt -€40,311
down €40,311 (-92.1%), from €43,767 to €3,456
- Tax, wage and social debts -€36,813
down €36,813 (-62.3%), from €59,081 to €22,268
of which Remuneration and social security: -€37,087
- Profit (loss) carried forward +€24,379
up €24,379 (+17.9%), from -€136,486 to -€112,107
- Short-term financial debts -€21,518
down €21,518 (-43.5%), from €49,467 to €27,950
- Gross operating margin +€27,912
up €27,912 (+11.3%), from €247,869 to €275,781
- Depreciation -€13,228
down €13,228 (-47.6%), from €27,781 to €14,553
- Financial charges -€8,223
down €8,223 (-49.1%), from €16,745 to €8,523
- Staff costs +€6,626
up €6,626 (+3.1%), from €214,744 to €221,370
- Other operating charges -€3,824
down €3,824 (-38.6%), from €9,897 to €6,073
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 | €207,534 | €161,376 | -€46,158 | -22.2% |
| Fixed assets | 21/28 | €20,242 | €7,832 | -€12,410 | -61.3% |
| Tangible fixed assets | 22/27 | €18,466 | €6,582 | -€11,884 | -64.4% |
| Plant, machinery and equipment | 23 | €4,851 | €4,277 | -€574 | -11.8% |
| Furniture and vehicles | 24 | €13,614 | €2,304 | -€11,310 | -83.1% |
| Financial fixed assets | 28 | €1,777 | €1,250 | -€527 | -29.6% |
| Current assets | 29/58 | €187,292 | €153,544 | -€33,747 | -18.0% |
| Stocks and contracts in progress | 3 | €41,065 | €57,368 | +€16,303 | +39.7% |
| Stocks | 30/36 | €41,065 | €57,368 | +€16,303 | +39.7% |
| Amounts receivable within one year | 40/41 | €137,547 | €87,061 | -€50,486 | -36.7% |
| Trade receivables | 40 | €98,521 | €44,601 | -€53,920 | -54.7% |
| Other amounts receivable | 41 | €39,026 | €42,460 | +€3,434 | +8.8% |
| Current investments | 50/53 | €1,000 | €1,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €6,023 | €5,106 | -€917 | -15.2% |
| Deferred charges and accrued income | 490/1 | €1,657 | €3,010 | +€1,353 | +81.7% |
| Total equity and liabilities | 10/49 | €207,534 | €161,376 | -€46,158 | -22.2% |
| Equity | 10/15 | -€96,026 | -€71,647 | +€24,379 | +25.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €21,860 | €21,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€136,486 | -€112,107 | +€24,379 | +17.9% |
| Amounts payable | 17/49 | €303,560 | €233,023 | -€70,537 | -23.2% |
| Amounts payable after more than one year | 17 | €1,359 | - | -€1,359 | |
| Financial debts | 170/4 | €1,359 | - | -€1,359 | |
| Amounts payable within one year | 42/48 | €300,692 | €231,687 | -€69,005 | -22.9% |
| Current portion of amounts payable after more than one year | 42 | €43,767 | €3,456 | -€40,311 | -92.1% |
| Financial debts | 43 | €49,467 | €27,950 | -€21,518 | -43.5% |
| Credit institutions | 430/8 | €49,467 | €27,950 | -€21,518 | -43.5% |
| Trade debts | 44 | €73,104 | €119,777 | +€46,674 | +63.8% |
| Suppliers | 440/4 | €73,104 | €119,777 | +€46,674 | +63.8% |
| Taxes, remuneration and social security | 45 | €59,081 | €22,268 | -€36,813 | -62.3% |
| Taxes | 450/3 | €1,031 | €1,305 | +€274 | +26.6% |
| Remuneration and social security | 454/9 | €58,050 | €20,964 | -€37,087 | -63.9% |
| Other amounts payable | 47/48 | €75,273 | €58,235 | -€17,038 | -22.6% |
| Accrued charges and deferred income | 492/3 | €1,509 | €1,336 | -€173 | -11.5% |
| Non-recurring operating income | 76A | €2,130 | - | -€2,130 | |
| Remuneration, social security and pensions | 62 | €214,744 | €221,370 | +€6,626 | +3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,781 | €14,553 | -€13,228 | -47.6% |
| Other operating charges | 640/8 | €9,897 | €6,073 | -€3,824 | -38.6% |
| Non-recurring operating charges | 66A | €15,244 | €5,506 | -€9,738 | -63.9% |
| Gross operating margin | 9900 | €247,869 | €275,781 | +€27,912 | +11.3% |
| Operating profit (loss) | 9901 | -€19,797 | €28,278 | +€48,075 | |
| Financial income | 75/76B | €4,258 | €5,033 | +€775 | +18.2% |
| Recurring financial income | 75 | €4,258 | €5,033 | +€775 | +18.2% |
| Financial charges | 65/66B | €16,745 | €8,523 | -€8,223 | -49.1% |
| Recurring financial charges | 65 | €16,745 | €8,523 | -€8,223 | -49.1% |
| Profit (loss) for the period before taxes | 9903 | -€32,284 | €24,788 | +€57,073 | |
| Income taxes | 67/77 | €442 | €409 | -€33 | -7.5% |
| Profit (loss) for the period | 9904 | -€32,727 | €24,379 | +€57,106 | |
| Profit (loss) for the period to be appropriated | 9905 | -€32,727 | €24,379 | +€57,106 |
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 18 October 2026 via checked.be.