CLIA 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.
CLIA Toitures
Largest movements
- Tangible fixed assets +€58,864
up €58,864 (+418%), from €14,082 to €72,946
of which Furniture and vehicles: +€58,735
- Cash +€31,607
up €31,607 (+375%), from €8,437 to €40,044
mainly Receivables within one year (+€25,557) and Trade debts (+€21,507)
- Receivables within one year -€25,557
down €25,557 (-14.5%), from €176,524 to €150,967
of which Trade receivables: -€38,580
- Trade debts +€21,507
up €21,507 (+179%), from €12,010 to €33,517
- Debts after one year +€18,971
up €18,971 (+631%), from €3,005 to €21,976
- Other debts +€18,324
up €18,324 (+1,145%), from €1,600 to €19,924
- Profit (loss) carried forward -€14,958
down €14,958 (-10.9%), from €136,949 to €121,991
- Tax, wage and social debts +€11,299
up €11,299 (+30.5%), from €37,011 to €48,309
of which Remuneration and social security: +€6,690
- Staff costs +€79,459
up €79,459 (+107%), from €74,534 to €153,993
- Gross operating margin -€48,761
down €48,761 (-20.4%), from €238,697 to €189,936
- Taxes -€29,630
down €29,630 (-87.9%), from €33,711 to €4,082
- Depreciation +€11,738
up €11,738 (+158%), from €7,433 to €19,172
- Other operating charges +€4,629
up €4,629 (+335%), from €1,381 to €6,011
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 | €199,478 | €265,446 | +€65,968 | +33.1% |
| Fixed assets | 21/28 | €14,082 | €72,946 | +€58,864 | +418% |
| Tangible fixed assets | 22/27 | €14,082 | €72,946 | +€58,864 | +418% |
| Plant, machinery and equipment | 23 | €2,805 | €2,934 | +€129 | +4.6% |
| Furniture and vehicles | 24 | €11,276 | €70,011 | +€58,735 | +521% |
| Current assets | 29/58 | €185,396 | €192,500 | +€7,104 | +3.8% |
| Amounts receivable within one year | 40/41 | €176,524 | €150,967 | -€25,557 | -14.5% |
| Trade receivables | 40 | €166,197 | €127,617 | -€38,580 | -23.2% |
| Other amounts receivable | 41 | €10,327 | €23,349 | +€13,022 | +126% |
| Cash at bank and in hand | 54/58 | €8,437 | €40,044 | +€31,607 | +375% |
| Deferred charges and accrued income | 490/1 | €435 | €1,489 | +€1,054 | +242% |
| Total equity and liabilities | 10/49 | €199,478 | €265,446 | +€65,968 | +33.1% |
| Equity | 10/15 | €138,949 | €123,991 | -€14,958 | -10.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €136,949 | €121,991 | -€14,958 | -10.9% |
| Amounts payable | 17/49 | €60,529 | €141,455 | +€80,926 | +134% |
| Amounts payable after more than one year | 17 | €3,005 | €21,976 | +€18,971 | +631% |
| Financial debts | 170/4 | €3,005 | €21,976 | +€18,971 | +631% |
| Amounts payable within one year | 42/48 | €57,524 | €119,479 | +€61,955 | +108% |
| Current portion of amounts payable after more than one year | 42 | €6,903 | €17,729 | +€10,825 | +157% |
| Trade debts | 44 | €12,010 | €33,517 | +€21,507 | +179% |
| Suppliers | 440/4 | €12,010 | €33,517 | +€21,507 | +179% |
| Taxes, remuneration and social security | 45 | €37,011 | €48,309 | +€11,299 | +30.5% |
| Taxes | 450/3 | €36,191 | €40,800 | +€4,609 | +12.7% |
| Remuneration and social security | 454/9 | €819 | €7,509 | +€6,690 | +817% |
| Other amounts payable | 47/48 | €1,600 | €19,924 | +€18,324 | +1,145% |
| Remuneration, social security and pensions | 62 | €74,534 | €153,993 | +€79,459 | +107% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,433 | €19,172 | +€11,738 | +158% |
| Other operating charges | 640/8 | €1,381 | €6,011 | +€4,629 | +335% |
| Non-recurring operating charges | 66A | €88 | - | -€88 | |
| Gross operating margin | 9900 | €238,697 | €189,936 | -€48,761 | -20.4% |
| Operating profit (loss) | 9901 | €155,260 | €10,760 | -€144,500 | -93.1% |
| Financial charges | 65/66B | €1,117 | €1,636 | +€519 | +46.5% |
| Recurring financial charges | 65 | €1,117 | €1,636 | +€519 | +46.5% |
| Profit (loss) for the period before taxes | 9903 | €154,143 | €9,124 | -€145,019 | -94.1% |
| Income taxes | 67/77 | €33,711 | €4,082 | -€29,630 | -87.9% |
| Profit (loss) for the period | 9904 | €120,432 | €5,042 | -€115,390 | -95.8% |
| Profit (loss) for the period to be appropriated | 9905 | €120,432 | €5,042 | -€115,390 | -95.8% |
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 29 October 2026 via checked.be.