FC 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.
FC TOITURES
Largest movements
- Stocks and contracts -€225,000
down €225,000 (-87.5%), from €257,000 to €32,000
- Receivables within one year -€86,579
down €86,579 (-27.9%), from €310,473 to €223,894
of which Trade receivables: -€124,553
- Deferred charges and accrued income -€46,972
no longer reported in 2025 (was €46,972)
- Cash -€26,750
no longer reported in 2025 (was €26,750)
mainly Trade debts (-€352,953) and Tax, wage and social debts (-€56,189)
- Tangible fixed assets -€8,018
down €8,018 (-30.9%), from €25,961 to €17,943
- Trade debts -€352,953
down €352,953 (-68.5%), from €515,562 to €162,609
- Tax, wage and social debts -€56,189
no longer reported in 2025 (was €56,189)
of which Taxes: -€37,690
- Short-term financial debts +€34,712
up €34,712 (+246%), from €14,108 to €48,820
- Profit (loss) carried forward -€10,867
down €10,867 (-25.6%), from €42,398 to €31,531
- Debts after one year -€8,520
down €8,520 (-49.2%), from €17,300 to €8,780
- Gross operating margin -€47,806
down €47,806 (-46.7%), from €102,441 to €54,635
- Taxes -€12,115
down €12,115, from €10,774 to -€1,341
- Staff costs -€2,715
down €2,715 (-4.9%), from €55,934 to €53,219
- Financial charges -€1,865
down €1,865 (-26.7%), from €6,973 to €5,108
- Other operating charges -€1,039
no longer reported in 2025 (was €1,039)
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 | €670,380 | €276,563 | -€393,817 | -58.7% |
| Fixed assets | 21/28 | €29,185 | €20,670 | -€8,516 | -29.2% |
| Intangible fixed assets | 21 | €2,483 | €1,985 | -€498 | -20.1% |
| Tangible fixed assets | 22/27 | €25,961 | €17,943 | -€8,018 | -30.9% |
| Furniture and vehicles | 24 | €25,961 | €17,943 | -€8,018 | -30.9% |
| Financial fixed assets | 28 | €741 | €741 | = | 0.0% |
| Current assets | 29/58 | €641,195 | €255,894 | -€385,301 | -60.1% |
| Stocks and contracts in progress | 3 | €257,000 | €32,000 | -€225,000 | -87.5% |
| Stocks | 30/36 | €257,000 | €32,000 | -€225,000 | -87.5% |
| Amounts receivable within one year | 40/41 | €310,473 | €223,894 | -€86,579 | -27.9% |
| Trade receivables | 40 | €231,386 | €106,833 | -€124,553 | -53.8% |
| Other amounts receivable | 41 | €79,087 | €117,061 | +€37,974 | +48.0% |
| Cash at bank and in hand | 54/58 | €26,750 | - | -€26,750 | |
| Deferred charges and accrued income | 490/1 | €46,972 | - | -€46,972 | |
| Total equity and liabilities | 10/49 | €670,380 | €276,563 | -€393,817 | -58.7% |
| Equity | 10/15 | €48,598 | €37,731 | -€10,867 | -22.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €42,398 | €31,531 | -€10,867 | -25.6% |
| Provisions and deferred taxes | 16 | €10,103 | €10,103 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €10,103 | €10,103 | = | 0.0% |
| Other liabilities and charges | 164/5 | €10,103 | €10,103 | = | 0.0% |
| Amounts payable | 17/49 | €611,679 | €228,729 | -€382,950 | -62.6% |
| Amounts payable after more than one year | 17 | €17,300 | €8,780 | -€8,520 | -49.2% |
| Financial debts | 170/4 | €17,300 | €8,780 | -€8,520 | -49.2% |
| Amounts payable within one year | 42/48 | €594,379 | €219,949 | -€374,430 | -63.0% |
| Current portion of amounts payable after more than one year | 42 | €8,520 | €8,520 | -€0 | 0.0% |
| Financial debts | 43 | €14,108 | €48,820 | +€34,712 | +246% |
| Credit institutions | 430/8 | €14,108 | €48,820 | +€34,712 | +246% |
| Trade debts | 44 | €515,562 | €162,609 | -€352,953 | -68.5% |
| Suppliers | 440/4 | €515,562 | €162,609 | -€352,953 | -68.5% |
| Taxes, remuneration and social security | 45 | €56,189 | - | -€56,189 | |
| Taxes | 450/3 | €37,690 | - | -€37,690 | |
| Remuneration and social security | 454/9 | €18,499 | - | -€18,499 | |
| Remuneration, social security and pensions | 62 | €55,934 | €53,219 | -€2,715 | -4.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,025 | €8,516 | +€491 | +6.1% |
| Other operating charges | 640/8 | €1,039 | - | -€1,039 | |
| Gross operating margin | 9900 | €102,441 | €54,635 | -€47,806 | -46.7% |
| Operating profit (loss) | 9901 | €37,444 | -€7,100 | -€44,544 | |
| Financial charges | 65/66B | €6,973 | €5,108 | -€1,865 | -26.7% |
| Recurring financial charges | 65 | €6,973 | €5,108 | -€1,865 | -26.7% |
| Profit (loss) for the period before taxes | 9903 | €30,471 | -€12,208 | -€42,679 | |
| Income taxes | 67/77 | €10,774 | -€1,341 | -€12,115 | |
| Profit (loss) for the period | 9904 | €19,697 | -€10,867 | -€30,564 | |
| Profit (loss) for the period to be appropriated | 9905 | €19,697 | -€10,867 | -€30,564 |
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 14 October 2026 via checked.be.