LES TOITS FRERES: what changed
LES TOITS FRERES
Largest movements
- Deferred charges and accrued income +€31,637
new in 2025: €31,637
- Tangible fixed assets -€26,330
down €26,330 (-73.1%), from €36,005 to €9,675
of which Furniture and vehicles: -€23,076
- Receivables within one year +€14,991
up €14,991 (+54.0%), from €27,780 to €42,771
of which Trade receivables: +€9,178
- Cash -€9,032
no longer reported in 2025 (was €9,032)
mainly Deferred charges and accrued income (-€31,637) and Receivables within one year (-€14,991)
- Short-term financial debts +€14,375
new in 2025: €14,375
- Trade debts +€8,074
up €8,074 (+37.6%), from €21,497 to €29,571
- Tax, wage and social debts -€6,607
down €6,607 (-77.7%), from €8,500 to €1,893
- Profit (loss) carried forward -€3,819
down €3,819 (-11.3%), from €33,782 to €29,963
- Turnover +€53,805
up €53,805 (+27.4%), from €196,246 to €250,051
- Purchases and services +€49,599
up €49,599 (+27.2%), from €182,163 to €231,762
- Gross operating margin +€11,706
up €11,706 (+83.1%), from €14,083 to €25,789
- Taxes +€7,175
new in 2025: €7,175
- Depreciation -€3,263
down €3,263 (-66.1%), from €4,938 to €1,675
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €72,817 | €84,235 | +€11,418 | +15.7% |
| Fixed assets | 21/28 | €36,005 | €9,827 | -€26,178 | -72.7% |
| Tangible fixed assets | 22/27 | €36,005 | €9,675 | -€26,330 | -73.1% |
| Plant, machinery and equipment | 23 | €7,550 | €4,296 | -€3,254 | -43.1% |
| Furniture and vehicles | 24 | €28,455 | €5,379 | -€23,076 | -81.1% |
| Financial fixed assets | 28 | - | €152 | +€152 | |
| Current assets | 29/58 | €36,812 | €74,408 | +€37,596 | +102% |
| Amounts receivable within one year | 40/41 | €27,780 | €42,771 | +€14,991 | +54.0% |
| Trade receivables | 40 | €10,398 | €19,576 | +€9,178 | +88.3% |
| Other amounts receivable | 41 | €17,382 | €23,195 | +€5,813 | +33.4% |
| Cash at bank and in hand | 54/58 | €9,032 | - | -€9,032 | |
| Deferred charges and accrued income | 490/1 | - | €31,637 | +€31,637 | |
| Total equity and liabilities | 10/49 | €72,817 | €84,235 | +€11,418 | +15.7% |
| Equity | 10/15 | €39,782 | €35,963 | -€3,819 | -9.6% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,782 | €29,963 | -€3,819 | -11.3% |
| Amounts payable | 17/49 | €33,035 | €48,272 | +€15,237 | +46.1% |
| Amounts payable within one year | 42/48 | €33,035 | €48,272 | +€15,237 | +46.1% |
| Financial debts | 43 | - | €14,375 | +€14,375 | |
| Credit institutions | 430/8 | - | €14,375 | +€14,375 | |
| Trade debts | 44 | €21,497 | €29,571 | +€8,074 | +37.6% |
| Suppliers | 440/4 | €21,497 | €29,571 | +€8,074 | +37.6% |
| Taxes, remuneration and social security | 45 | €8,500 | €1,893 | -€6,607 | -77.7% |
| Taxes | 450/3 | €8,500 | €1,893 | -€6,607 | -77.7% |
| Other amounts payable | 47/48 | €3,038 | €2,433 | -€605 | -19.9% |
| Turnover | 70 | €196,246 | €250,051 | +€53,805 | +27.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €182,163 | €231,762 | +€49,599 | +27.2% |
| Remuneration, social security and pensions | 62 | €111 | €3,278 | +€3,167 | +2,853% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,938 | €1,675 | -€3,263 | -66.1% |
| Other operating charges | 640/8 | €529 | €1,299 | +€770 | +146% |
| Non-recurring operating charges | 66A | - | €15,483 | +€15,483 | |
| Gross operating margin | 9900 | €14,083 | €25,789 | +€11,706 | +83.1% |
| Operating profit (loss) | 9901 | €8,505 | €4,054 | -€4,451 | -52.3% |
| Financial charges | 65/66B | €126 | €698 | +€572 | +454% |
| Recurring financial charges | 65 | €126 | €698 | +€572 | +454% |
| Profit (loss) for the period before taxes | 9903 | €8,379 | €3,356 | -€5,023 | -59.9% |
| Income taxes | 67/77 | - | €7,175 | +€7,175 | |
| Profit (loss) for the period | 9904 | €8,379 | -€3,819 | -€12,198 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,379 | -€3,819 | -€12,198 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.