CS Toitures: what changed
Two fiscal 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.
CS Toitures
Largest movements
- Receivables within one year -€69,553
down €69,553 (-57.0%), from €122,047 to €52,494
of which Trade receivables: -€73,872
- Stocks and contracts +€40,298
up €40,298 (+150.6%), from €26,764 to €67,062
- Cash -€13,194
down €13,194 (-31.1%), from €42,488 to €29,294
mainly Trade debts (-€60,759) and Stocks and contracts (-€40,298)
- Tangible fixed assets -€9,241
down €9,241 (-22.9%), from €40,411 to €31,169
of which Furniture and vehicles: -€8,355
- Trade debts -€60,759
down €60,759 (-52.8%), from €115,096 to €54,337
- Reserves +€12,140
up €12,140 (+28.4%), from €42,806 to €54,946
of which Distributable reserves: +€12,140
- Other debts +€12,106
up €12,106 (+512.2%), from €2,364 to €14,469
- Debts after one year -€8,484
down €8,484 (-29.3%), from €28,985 to €20,502
- Tax, wage and social debts -€8,415
down €8,415 (-41.6%), from €20,227 to €11,812
of which Remuneration and social security: -€4,566
- Gross operating margin +€52,107
up €52,107 (+55.4%), from €94,112 to €146,219
- Staff costs +€38,917
up €38,917 (+48.5%), from €80,210 to €119,127
- Financial income +€16,172
up €16,172 (+3873.1%), from €418 to €16,589
of which Non-recurring financial income: +€16,390
- Taxes +€5,160
up €5,160 (+415.5%), from €1,242 to €6,402
- Financial charges +€2,888
up €2,888 (+454.9%), from €635 to €3,523
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.
Cash bridge derived
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 | €236,561 | €183,450 | -€53,112 | -22.5% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €40,411 | €31,169 | -€9,241 | -22.9% |
| Tangible fixed assets | 22/27 | €40,411 | €31,169 | -€9,241 | -22.9% |
| Plant, machinery and equipment | 23 | €2,276 | €1,630 | -€646 | -28.4% |
| Furniture and vehicles | 24 | €36,966 | €28,611 | -€8,355 | -22.6% |
| Other tangible fixed assets | 26 | €1,169 | €928 | -€241 | -20.6% |
| Current assets | 29/58 | €196,151 | €152,280 | -€43,870 | -22.4% |
| Stocks and contracts in progress | 3 | €26,764 | €67,062 | +€40,298 | +150.6% |
| Stocks | 30/36 | €26,764 | €67,062 | +€40,298 | +150.6% |
| Amounts receivable within one year | 40/41 | €122,047 | €52,494 | -€69,553 | -57.0% |
| Trade receivables | 40 | €96,612 | €22,740 | -€73,872 | -76.5% |
| Other amounts receivable | 41 | €25,435 | €29,755 | +€4,320 | +17.0% |
| Cash at bank and in hand | 54/58 | €42,488 | €29,294 | -€13,194 | -31.1% |
| Deferred charges and accrued income | 490/1 | €4,852 | €3,430 | -€1,422 | -29.3% |
| Total equity and liabilities | 10/49 | €236,561 | €183,450 | -€53,112 | -22.5% |
| Equity | 10/15 | €61,406 | €73,846 | +€12,440 | +20.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €0 | - | = | |
| Issued capital | 100 | €0 | - | = | |
| Uncalled capital | 101 | €0 | - | = | |
| Outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €42,806 | €54,946 | +€12,140 | +28.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €40,946 | €53,086 | +€12,140 | +29.6% |
| Profit (loss) carried forward | 14 | - | €300 | +€300 | |
| Amounts payable | 17/49 | €175,155 | €109,603 | -€65,552 | -37.4% |
| Amounts payable after more than one year | 17 | €28,985 | €20,502 | -€8,484 | -29.3% |
| Financial debts | 170/4 | €28,985 | €20,502 | -€8,484 | -29.3% |
| Amounts payable within one year | 42/48 | €146,170 | €89,101 | -€57,068 | -39.0% |
| Current portion of amounts payable after more than one year | 42 | €8,484 | €8,484 | = | 0.0% |
| Trade debts | 44 | €115,096 | €54,337 | -€60,759 | -52.8% |
| Suppliers | 440/4 | €115,096 | €54,337 | -€60,759 | -52.8% |
| Taxes, remuneration and social security | 45 | €20,227 | €11,812 | -€8,415 | -41.6% |
| Taxes | 450/3 | €11,798 | €7,949 | -€3,849 | -32.6% |
| Remuneration and social security | 454/9 | €8,429 | €3,863 | -€4,566 | -54.2% |
| Other amounts payable | 47/48 | €2,364 | €14,469 | +€12,106 | +512.2% |
| Remuneration, social security and pensions | 62 | €80,210 | €119,127 | +€38,917 | +48.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,936 | €9,241 | -€694 | -7.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €362 | - | -€362 | |
| Non-recurring operating charges | 66A | -€1,318 | - | +€1,318 | |
| Gross operating margin | 9900 | €94,112 | €146,219 | +€52,107 | +55.4% |
| Operating profit (loss) | 9901 | €4,923 | €17,851 | +€12,928 | +262.6% |
| Financial income | 75/76B | €418 | €16,589 | +€16,172 | +3873.1% |
| Recurring financial income | 75 | €418 | €200 | -€218 | -52.1% |
| Non-recurring financial income | 76B | - | €16,390 | +€16,390 | |
| Financial charges | 65/66B | €635 | €3,523 | +€2,888 | +454.9% |
| Recurring financial charges | 65 | €635 | €3,523 | +€2,888 | +454.9% |
| Profit (loss) for the period before taxes | 9903 | €4,705 | €30,917 | +€26,212 | +557.1% |
| Income taxes | 67/77 | €1,242 | €6,402 | +€5,160 | +415.5% |
| Profit (loss) for the period | 9904 | €3,463 | €24,515 | +€21,052 | +607.8% |
| Profit (loss) for the period to be appropriated | 9905 | €3,463 | €24,515 | +€21,052 | +607.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.