KS 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.
KS TOITURES
Largest movements
- Receivables within one year -€29,712
no longer reported in 2025 (was €29,712)
of which Trade receivables: -€21,577
- Cash +€5,228
up €5,228 (+36.6%), from €14,275 to €19,503
mainly Receivables within one year (+€29,712) and Trade debts (+€4,712)
- Tangible fixed assets -€538
down €538 (-25.7%), from €2,096 to €1,558
of which Furniture and vehicles: -€310
- Profit (loss) carried forward -€29,629
down €29,629, from €15,279 to -€14,350
- Trade debts +€4,712
up €4,712 (+59.5%), from €7,920 to €12,632
- Tax, wage and social debts -€2,483
down €2,483 (-56.0%), from €4,432 to €1,949
of which Remuneration and social security: -€4,432
- Other debts +€2,062
up €2,062 (+11.6%), from €17,757 to €19,819
- Purchases and services +€84,898
new in 2025: €84,898
- Turnover +€56,220
new in 2025: €56,220
- Gross operating margin -€41,070
down €41,070, from €12,392 to -€28,678
- Taxes -€1,914
no longer reported in 2025 (was €1,914)
- Staff costs -€1,050
no longer reported in 2025 (was €1,050)
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 | €46,888 | €21,550 | -€25,338 | -54.0% |
| Fixed assets | 21/28 | €2,096 | €1,558 | -€538 | -25.7% |
| Tangible fixed assets | 22/27 | €2,096 | €1,558 | -€538 | -25.7% |
| Furniture and vehicles | 24 | €1,398 | €1,088 | -€310 | -22.2% |
| Leasing and similar rights | 25 | €698 | €470 | -€228 | -32.7% |
| Current assets | 29/58 | €44,792 | €19,992 | -€24,800 | -55.4% |
| Amounts receivable within one year | 40/41 | €29,712 | - | -€29,712 | |
| Trade receivables | 40 | €21,577 | - | -€21,577 | |
| Other amounts receivable | 41 | €8,135 | - | -€8,135 | |
| Cash at bank and in hand | 54/58 | €14,275 | €19,503 | +€5,228 | +36.6% |
| Deferred charges and accrued income | 490/1 | €805 | €489 | -€316 | -39.3% |
| Total equity and liabilities | 10/49 | €46,888 | €21,550 | -€25,338 | -54.0% |
| Equity | 10/15 | €16,779 | -€12,850 | -€29,629 | |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,279 | -€14,350 | -€29,629 | |
| Amounts payable | 17/49 | €30,109 | €34,400 | +€4,291 | +14.3% |
| Amounts payable within one year | 42/48 | €30,109 | €34,400 | +€4,291 | +14.3% |
| Trade debts | 44 | €7,920 | €12,632 | +€4,712 | +59.5% |
| Suppliers | 440/4 | €7,920 | €12,632 | +€4,712 | +59.5% |
| Taxes, remuneration and social security | 45 | €4,432 | €1,949 | -€2,483 | -56.0% |
| Taxes | 450/3 | - | €1,949 | +€1,949 | |
| Remuneration and social security | 454/9 | €4,432 | - | -€4,432 | |
| Other amounts payable | 47/48 | €17,757 | €19,819 | +€2,062 | +11.6% |
| Turnover | 70 | - | €56,220 | +€56,220 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €84,898 | +€84,898 | |
| Remuneration, social security and pensions | 62 | €1,050 | - | -€1,050 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €380 | €538 | +€158 | +41.6% |
| Other operating charges | 640/8 | €884 | €387 | -€497 | -56.2% |
| Non-recurring operating charges | 66A | €1,500 | - | -€1,500 | |
| Gross operating margin | 9900 | €12,392 | -€28,678 | -€41,070 | |
| Operating profit (loss) | 9901 | €8,578 | -€29,603 | -€38,181 | |
| Financial charges | 65/66B | €165 | €26 | -€139 | -84.2% |
| Recurring financial charges | 65 | €165 | €26 | -€139 | -84.2% |
| Profit (loss) for the period before taxes | 9903 | €8,413 | -€29,629 | -€38,042 | |
| Income taxes | 67/77 | €1,914 | - | -€1,914 | |
| Profit (loss) for the period | 9904 | €6,499 | -€29,629 | -€36,128 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,499 | -€29,629 | -€36,128 |
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 30 October 2026 via checked.be.