FJ TOITURE: 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.
FJ TOITURE
Largest movements
- Receivables within one year +€70,289
up €70,289 (+417%), from €16,856 to €87,145
of which Trade receivables: +€67,541
- Deferred charges and accrued income -€20,492
no longer reported in 2024 (was €20,492)
- Tangible fixed assets -€16,454
down €16,454 (-34.3%), from €47,927 to €31,473
of which Furniture and vehicles: -€17,246
- Cash +€5,881
up €5,881 (+4.0%), from €146,365 to €152,247
mainly Net result for the year (+€62,678) and Tax, wage and social debts (+€29,103)
- Profit (loss) carried forward +€62,678
up €62,678 (+50.3%), from €124,708 to €187,386
- Advances received -€40,120
no longer reported in 2024 (was €40,120)
- Tax, wage and social debts +€29,103
up €29,103 (+74.5%), from €39,074 to €68,177
of which Taxes: +€15,307
- Other debts -€11,419
down €11,419 (-48.1%), from €23,737 to €12,318
- Staff costs +€117,705
up €117,705 (+334%), from €35,208 to €152,913
- Gross operating margin +€39,924
up €39,924 (+19.3%), from €207,135 to €247,059
- Taxes -€15,010
down €15,010 (-44.7%), from €33,549 to €18,539
- Financial income +€10,862
up €10,862 (+40,200%), from €27 to €10,889
- Depreciation +€9,343
up €9,343 (+96.5%), from €9,681 to €19,024
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.
Derived cash bridge
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 | €233,640 | €274,680 | +€41,040 | +17.6% |
| Fixed assets | 21/28 | €49,927 | €35,288 | -€14,639 | -29.3% |
| Tangible fixed assets | 22/27 | €47,927 | €31,473 | -€16,454 | -34.3% |
| Plant, machinery and equipment | 23 | - | €792 | +€792 | |
| Furniture and vehicles | 24 | €47,927 | €30,681 | -€17,246 | -36.0% |
| Financial fixed assets | 28 | €2,000 | €3,815 | +€1,815 | +90.8% |
| Current assets | 29/58 | €183,713 | €239,392 | +€55,679 | +30.3% |
| Amounts receivable within one year | 40/41 | €16,856 | €87,145 | +€70,289 | +417% |
| Trade receivables | 40 | €1,241 | €68,782 | +€67,541 | +5,443% |
| Other amounts receivable | 41 | €15,615 | €18,363 | +€2,748 | +17.6% |
| Cash at bank and in hand | 54/58 | €146,365 | €152,247 | +€5,881 | +4.0% |
| Deferred charges and accrued income | 490/1 | €20,492 | - | -€20,492 | |
| Total equity and liabilities | 10/49 | €233,640 | €274,680 | +€41,040 | +17.6% |
| Equity | 10/15 | €130,708 | €193,386 | +€62,678 | +48.0% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €124,708 | €187,386 | +€62,678 | +50.3% |
| Amounts payable | 17/49 | €102,931 | €81,294 | -€21,638 | -21.0% |
| Amounts payable within one year | 42/48 | €102,931 | €81,294 | -€21,638 | -21.0% |
| Trade debts | 44 | - | €799 | +€799 | |
| Suppliers | 440/4 | - | €799 | +€799 | |
| Advances received on contracts in progress | 46 | €40,120 | - | -€40,120 | |
| Taxes, remuneration and social security | 45 | €39,074 | €68,177 | +€29,103 | +74.5% |
| Taxes | 450/3 | €35,650 | €50,957 | +€15,307 | +42.9% |
| Remuneration and social security | 454/9 | €3,424 | €17,220 | +€13,796 | +403% |
| Other amounts payable | 47/48 | €23,737 | €12,318 | -€11,419 | -48.1% |
| Remuneration, social security and pensions | 62 | €35,208 | €152,913 | +€117,705 | +334% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,681 | €19,024 | +€9,343 | +96.5% |
| Other operating charges | 640/8 | €4,006 | €4,646 | +€640 | +16.0% |
| Gross operating margin | 9900 | €207,135 | €247,059 | +€39,924 | +19.3% |
| Operating profit (loss) | 9901 | €158,240 | €70,477 | -€87,764 | -55.5% |
| Financial income | 75/76B | €27 | €10,889 | +€10,862 | +40,200% |
| Recurring financial income | 75 | €27 | €10,889 | +€10,862 | +40,200% |
| Financial charges | 65/66B | €10 | €149 | +€139 | +1,387% |
| Recurring financial charges | 65 | €10 | €149 | +€139 | +1,387% |
| Profit (loss) for the period before taxes | 9903 | €158,257 | €81,216 | -€77,041 | -48.7% |
| Income taxes | 67/77 | €33,549 | €18,539 | -€15,010 | -44.7% |
| Profit (loss) for the period | 9904 | €124,708 | €62,678 | -€62,031 | -49.7% |
| Profit (loss) for the period to be appropriated | 9905 | €124,708 | €62,678 | -€62,031 | -49.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.