JD 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.
JD TOITURES
Largest movements
- Cash -€195
down €195 (-89.6%), from €218 to €23
mainly Net result for the year (-€1,500)
- Profit (loss) carried forward -€1,500
down €1,500 (-2.5%), from -€59,420 to -€60,921
- Trade debts +€971
up €971 (+31.3%), from €3,104 to €4,075
- Other debts +€324
up €324 (+2.5%), from €12,973 to €13,297
- Gross operating margin +€728
up €728 (+42.8%), from -€1,699 to -€971
- Financial income +€80
new in 2025: €80
- Financial charges +€52
up €52 (+9.3%), from €557 to €609
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 | €11,695 | €11,500 | -€195 | -1.7% |
| Fixed assets | 21/28 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Leasing and similar rights | 25 | €0 | €0 | = | |
| Current assets | 29/58 | €11,695 | €11,500 | -€195 | -1.7% |
| Amounts receivable within one year | 40/41 | €11,477 | €11,477 | = | 0.0% |
| Trade receivables | 40 | €11,044 | €11,044 | = | 0.0% |
| Other amounts receivable | 41 | €433 | €433 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €218 | €23 | -€195 | -89.6% |
| Total equity and liabilities | 10/49 | €11,695 | €11,500 | -€195 | -1.7% |
| Equity | 10/15 | -€4,420 | -€5,921 | -€1,500 | -33.9% |
| Contributions | 10/11 | €55,000 | €55,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€59,420 | -€60,921 | -€1,500 | -2.5% |
| Amounts payable | 17/49 | €16,116 | €17,421 | +€1,305 | +8.1% |
| Amounts payable within one year | 42/48 | €16,116 | €17,421 | +€1,305 | +8.1% |
| Financial debts | 43 | €39 | €48 | +€10 | +24.5% |
| Credit institutions | 430/8 | €39 | €48 | +€10 | +24.5% |
| Trade debts | 44 | €3,104 | €4,075 | +€971 | +31.3% |
| Suppliers | 440/4 | €3,104 | €4,075 | +€971 | +31.3% |
| Other amounts payable | 47/48 | €12,973 | €13,297 | +€324 | +2.5% |
| Gross operating margin | 9900 | -€1,699 | -€971 | +€728 | +42.8% |
| Operating profit (loss) | 9901 | -€1,699 | -€971 | +€728 | +42.8% |
| Financial income | 75/76B | - | €80 | +€80 | |
| Recurring financial income | 75 | - | €80 | +€80 | |
| Financial charges | 65/66B | €557 | €609 | +€52 | +9.3% |
| Recurring financial charges | 65 | €557 | €609 | +€52 | +9.3% |
| Profit (loss) for the period before taxes | 9903 | -€2,256 | -€1,500 | +€756 | +33.5% |
| Profit (loss) for the period | 9904 | -€2,256 | -€1,500 | +€756 | +33.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,256 | -€1,500 | +€756 | +33.5% |
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.