DL 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.
DL TOITURES
Largest movements
- Receivables within one year -€8,792
down €8,792 (-28.7%), from €30,662 to €21,870
of which Trade receivables: -€8,979
- Tangible fixed assets +€3,720
up €3,720 (+11.9%), from €31,211 to €34,930
of which Furniture and vehicles: +€10,631
- Deferred charges and accrued income -€1,540
down €1,540 (-47.3%), from €3,258 to €1,718
- Other debts -€9,857
down €9,857 (-95.8%), from €10,287 to €430
- Tax, wage and social debts -€6,381
down €6,381 (-81.0%), from €7,880 to €1,499
of which Taxes: -€4,881
- Debts after one year +€3,037
up €3,037 (+16.3%), from €18,584 to €21,621
- Current portion of long-term debt +€2,915
up €2,915 (+28.7%), from €10,141 to €13,056
- Reserves +€2,256
up €2,256 (+38.3%), from €5,888 to €8,144
- Financial income -€7,583
down €7,583 (-98.3%), from €7,713 to €130
of which Non-recurring financial income: -€4,250
- Staff costs +€4,070
up €4,070, from -€216 to €3,854
- Depreciation +€2,804
up €2,804 (+34.8%), from €8,064 to €10,867
- Gross operating margin +€2,618
up €2,618 (+13.3%), from €19,636 to €22,254
- Taxes -€1,590
down €1,590 (-61.7%), from €2,578 to €989
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 | €83,018 | €75,914 | -€7,104 | -8.6% |
| Fixed assets | 21/28 | €31,211 | €34,930 | +€3,720 | +11.9% |
| Tangible fixed assets | 22/27 | €31,211 | €34,930 | +€3,720 | +11.9% |
| Plant, machinery and equipment | 23 | €31,211 | €24,299 | -€6,911 | -22.1% |
| Furniture and vehicles | 24 | - | €10,631 | +€10,631 | |
| Current assets | 29/58 | €51,808 | €40,983 | -€10,824 | -20.9% |
| Amounts receivable within one year | 40/41 | €30,662 | €21,870 | -€8,792 | -28.7% |
| Trade receivables | 40 | €20,436 | €11,456 | -€8,979 | -43.9% |
| Other amounts receivable | 41 | €10,227 | €10,414 | +€187 | +1.8% |
| Cash at bank and in hand | 54/58 | €17,888 | €17,396 | -€492 | -2.8% |
| Deferred charges and accrued income | 490/1 | €3,258 | €1,718 | -€1,540 | -47.3% |
| Total equity and liabilities | 10/49 | €83,018 | €75,914 | -€7,104 | -8.6% |
| Equity | 10/15 | €24,488 | €26,744 | +€2,256 | +9.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €5,888 | €8,144 | +€2,256 | +38.3% |
| Distributable reserves | 133 | €5,888 | €8,144 | +€2,256 | +38.3% |
| Amounts payable | 17/49 | €58,531 | €49,170 | -€9,360 | -16.0% |
| Amounts payable after more than one year | 17 | €18,584 | €21,621 | +€3,037 | +16.3% |
| Financial debts | 170/4 | €18,584 | €21,621 | +€3,037 | +16.3% |
| Amounts payable within one year | 42/48 | €39,946 | €27,549 | -€12,397 | -31.0% |
| Current portion of amounts payable after more than one year | 42 | €10,141 | €13,056 | +€2,915 | +28.7% |
| Trade debts | 44 | €11,638 | €12,564 | +€926 | +8.0% |
| Suppliers | 440/4 | €11,638 | €12,564 | +€926 | +8.0% |
| Taxes, remuneration and social security | 45 | €7,880 | €1,499 | -€6,381 | -81.0% |
| Taxes | 450/3 | €5,680 | €799 | -€4,881 | -85.9% |
| Remuneration and social security | 454/9 | €2,200 | €700 | -€1,500 | -68.2% |
| Other amounts payable | 47/48 | €10,287 | €430 | -€9,857 | -95.8% |
| Remuneration, social security and pensions | 62 | -€216 | €3,854 | +€4,070 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,064 | €10,867 | +€2,804 | +34.8% |
| Other operating charges | 640/8 | €603 | €380 | -€223 | -37.0% |
| Gross operating margin | 9900 | €19,636 | €22,254 | +€2,618 | +13.3% |
| Operating profit (loss) | 9901 | €11,187 | €7,154 | -€4,033 | -36.1% |
| Financial income | 75/76B | €7,713 | €130 | -€7,583 | -98.3% |
| Recurring financial income | 75 | €3,464 | €130 | -€3,334 | -96.3% |
| Non-recurring financial income | 76B | €4,250 | - | -€4,250 | |
| Financial charges | 65/66B | €4,219 | €4,039 | -€180 | -4.3% |
| Recurring financial charges | 65 | €4,219 | €4,039 | -€180 | -4.3% |
| Profit (loss) for the period before taxes | 9903 | €14,680 | €3,245 | -€11,436 | -77.9% |
| Income taxes | 67/77 | €2,578 | €989 | -€1,590 | -61.7% |
| Profit (loss) for the period | 9904 | €12,102 | €2,256 | -€9,846 | -81.4% |
| Profit (loss) for the period to be appropriated | 9905 | €12,102 | €2,256 | -€9,846 | -81.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.