D & D TOITURE: what changed
D & D TOITURE
Largest movements
- Cash +€15,938
up €15,938 (+50.4%), from €31,637 to €47,576
mainly Net result for the year (+€7,989) and Receivables within one year (+€7,307)
- Receivables within one year -€7,307
down €7,307 (-46.5%), from €15,705 to €8,397
of which Other amounts receivable: -€6,007
- Tangible fixed assets +€2,673
up €2,673 (+40.6%), from €6,578 to €9,251
- Deferred charges and accrued income +€2,142
up €2,142 (+110%), from €1,939 to €4,082
- Reserves +€7,000
up €7,000 (+376%), from €1,860 to €8,860
- Trade debts +€3,418
up €3,418 (+235%), from €1,457 to €4,875
- Advances received +€1,336
new in 2025: €1,336
- Profit (loss) carried forward +€989
up €989 (+2.2%), from €45,088 to €46,077
- Tax, wage and social debts +€705
up €705 (+53.0%), from €1,329 to €2,034
- Gross operating margin +€9,942
up €9,942 (+276%), from €3,601 to €13,543
- Depreciation -€6,961
down €6,961 (-67.9%), from €10,253 to €3,292
- Other operating charges -€1,839
down €1,839 (-65.3%), from €2,815 to €975
- Financial income +€1,047
up €1,047 (+498%), from €210 to €1,257
- Taxes +€632
up €632 (+172%), from €368 to €1,000
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €55,934 | €69,381 | +€13,447 | +24.0% |
| Fixed assets | 21/28 | €6,653 | €9,326 | +€2,673 | +40.2% |
| Tangible fixed assets | 22/27 | €6,578 | €9,251 | +€2,673 | +40.6% |
| Furniture and vehicles | 24 | €6,578 | €9,251 | +€2,673 | +40.6% |
| Financial fixed assets | 28 | €75 | €75 | = | 0.0% |
| Current assets | 29/58 | €49,281 | €60,055 | +€10,773 | +21.9% |
| Amounts receivable within one year | 40/41 | €15,705 | €8,397 | -€7,307 | -46.5% |
| Trade receivables | 40 | €1,300 | - | -€1,300 | |
| Other amounts receivable | 41 | €14,405 | €8,397 | -€6,007 | -41.7% |
| Cash at bank and in hand | 54/58 | €31,637 | €47,576 | +€15,938 | +50.4% |
| Deferred charges and accrued income | 490/1 | €1,939 | €4,082 | +€2,142 | +110% |
| Total equity and liabilities | 10/49 | €55,934 | €69,381 | +€13,447 | +24.0% |
| Equity | 10/15 | €53,148 | €61,137 | +€7,989 | +15.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €8,860 | +€7,000 | +376% |
| Distributable reserves | 133 | €1,860 | €8,860 | +€7,000 | +376% |
| Profit (loss) carried forward | 14 | €45,088 | €46,077 | +€989 | +2.2% |
| Amounts payable | 17/49 | €2,786 | €8,245 | +€5,458 | +196% |
| Amounts payable within one year | 42/48 | €2,786 | €8,245 | +€5,458 | +196% |
| Trade debts | 44 | €1,457 | €4,875 | +€3,418 | +235% |
| Suppliers | 440/4 | €1,457 | €4,875 | +€3,418 | +235% |
| Advances received on contracts in progress | 46 | - | €1,336 | +€1,336 | |
| Taxes, remuneration and social security | 45 | €1,329 | €2,034 | +€705 | +53.0% |
| Taxes | 450/3 | €1,329 | €2,034 | +€705 | +53.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,253 | €3,292 | -€6,961 | -67.9% |
| Other operating charges | 640/8 | €2,815 | €975 | -€1,839 | -65.3% |
| Gross operating margin | 9900 | €3,601 | €13,543 | +€9,942 | +276% |
| Operating profit (loss) | 9901 | -€9,467 | €9,276 | +€18,743 | |
| Financial income | 75/76B | €210 | €1,257 | +€1,047 | +498% |
| Recurring financial income | 75 | €210 | €1,257 | +€1,047 | +498% |
| Financial charges | 65/66B | €946 | €1,544 | +€598 | +63.2% |
| Recurring financial charges | 65 | €946 | €1,544 | +€598 | +63.2% |
| Profit (loss) for the period before taxes | 9903 | -€10,203 | €8,989 | +€19,192 | |
| Income taxes | 67/77 | €368 | €1,000 | +€632 | +172% |
| Profit (loss) for the period | 9904 | -€10,571 | €7,989 | +€18,559 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,571 | €7,989 | +€18,559 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 July 2024 and 31 July 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.