DAN 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.
DAN TOITURES
Largest movements
- Receivables within one year +€108,146
up €108,146 (+59.2%), from €182,623 to €290,769
of which Trade receivables: +€72,423
- Stocks and contracts -€58,287
down €58,287 (-92.1%), from €63,287 to €5,000
- Financial fixed assets -€45,000
down €45,000 (-100%), from €45,000 to €0
- Tangible fixed assets -€30,789
down €30,789 (-93.4%), from €32,973 to €2,184
of which Furniture and vehicles: -€29,333
- Cash -€14,243
down €14,243 (-58.9%), from €24,196 to €9,953
mainly Receivables within one year (-€108,146) and Net result for the year (-€50,397)
- Profit (loss) carried forward -€50,397
down €50,397 (-79.2%), from €63,610 to €13,213
- Accrued charges and deferred income +€47,437
new in 2025: €47,437
- Debts after one year -€19,312
down €19,312 (-65.6%), from €29,423 to €10,111
- Other debts -€14,206
down €14,206 (-30.9%), from €45,960 to €31,754
- Trade debts -€4,169
down €4,169 (-2.4%), from €176,217 to €172,048
- Staff costs -€22,680
down €22,680 (-46.1%), from €49,143 to €26,464
- Gross operating margin -€15,311
down €15,311 (-42.2%), from €36,295 to €20,983
- Other operating charges +€8,623
up €8,623 (+678%), from €1,273 to €9,896
- Depreciation -€7,106
down €7,106 (-85.2%), from €8,343 to €1,237
- Financial charges -€3,330
down €3,330 (-37.2%), from €8,946 to €5,616
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 | €348,268 | €308,372 | -€39,896 | -11.5% |
| Fixed assets | 21/28 | €77,973 | €2,184 | -€75,789 | -97.2% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | €32,973 | €2,184 | -€30,789 | -93.4% |
| Plant, machinery and equipment | 23 | €285 | €13 | -€271 | -95.3% |
| Furniture and vehicles | 24 | €31,117 | €1,783 | -€29,333 | -94.3% |
| Other tangible fixed assets | 26 | €1,572 | €387 | -€1,185 | -75.4% |
| Financial fixed assets | 28 | €45,000 | €0 | -€45,000 | -100% |
| Current assets | 29/58 | €270,295 | €306,188 | +€35,893 | +13.3% |
| Stocks and contracts in progress | 3 | €63,287 | €5,000 | -€58,287 | -92.1% |
| Stocks | 30/36 | €63,287 | €5,000 | -€58,287 | -92.1% |
| Amounts receivable within one year | 40/41 | €182,623 | €290,769 | +€108,146 | +59.2% |
| Trade receivables | 40 | €97,480 | €169,903 | +€72,423 | +74.3% |
| Other amounts receivable | 41 | €85,143 | €120,866 | +€35,722 | +42.0% |
| Cash at bank and in hand | 54/58 | €24,196 | €9,953 | -€14,243 | -58.9% |
| Deferred charges and accrued income | 490/1 | €188 | €466 | +€278 | +148% |
| Total equity and liabilities | 10/49 | €348,268 | €308,372 | -€39,896 | -11.5% |
| Equity | 10/15 | €71,670 | €21,273 | -€50,397 | -70.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €63,610 | €13,213 | -€50,397 | -79.2% |
| Amounts payable | 17/49 | €276,598 | €287,099 | +€10,501 | +3.8% |
| Amounts payable after more than one year | 17 | €29,423 | €10,111 | -€19,312 | -65.6% |
| Financial debts | 170/4 | €29,423 | €10,111 | -€19,312 | -65.6% |
| Amounts payable within one year | 42/48 | €247,175 | €229,550 | -€17,624 | -7.1% |
| Current portion of amounts payable after more than one year | 42 | €17,006 | €17,867 | +€860 | +5.1% |
| Trade debts | 44 | €176,217 | €172,048 | -€4,169 | -2.4% |
| Suppliers | 440/4 | €176,217 | €172,048 | -€4,169 | -2.4% |
| Taxes, remuneration and social security | 45 | €7,992 | €7,883 | -€109 | -1.4% |
| Taxes | 450/3 | €2,329 | €1,198 | -€1,132 | -48.6% |
| Remuneration and social security | 454/9 | €5,663 | €6,685 | +€1,023 | +18.1% |
| Other amounts payable | 47/48 | €45,960 | €31,754 | -€14,206 | -30.9% |
| Accrued charges and deferred income | 492/3 | - | €47,437 | +€47,437 | |
| Non-recurring operating income | 76A | - | €8,000 | +€8,000 | |
| Remuneration, social security and pensions | 62 | €49,143 | €26,464 | -€22,680 | -46.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,343 | €1,237 | -€7,106 | -85.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,000 | +€1,000 | |
| Other operating charges | 640/8 | €1,273 | €9,896 | +€8,623 | +678% |
| Non-recurring operating charges | 66A | - | €28,747 | +€28,747 | |
| Gross operating margin | 9900 | €36,295 | €20,983 | -€15,311 | -42.2% |
| Operating profit (loss) | 9901 | -€22,464 | -€46,360 | -€23,896 | -106% |
| Financial income | 75/76B | €931 | €1,567 | +€636 | +68.2% |
| Recurring financial income | 75 | €931 | €1,567 | +€636 | +68.2% |
| Financial charges | 65/66B | €8,946 | €5,616 | -€3,330 | -37.2% |
| Recurring financial charges | 65 | €8,946 | €5,616 | -€3,330 | -37.2% |
| Profit (loss) for the period before taxes | 9903 | -€30,479 | -€50,409 | -€19,931 | -65.4% |
| Income taxes | 67/77 | €174 | -€12 | -€186 | |
| Profit (loss) for the period | 9904 | -€30,653 | -€50,397 | -€19,745 | -64.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€30,653 | -€50,397 | -€19,745 | -64.4% |
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.