LF 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.
LF TOITURES
Largest movements
- Stocks and contracts -€5,060
no longer reported in 2025 (was €5,060)
- Cash +€4,205
up €4,205 (+30.5%), from €13,765 to €17,970
mainly Trade debts (+€8,525) and Stocks and contracts (+€5,060)
- Receivables within one year -€3,480
down €3,480 (-59.1%), from €5,888 to €2,409
of which Other amounts receivable: -€1,915
- Profit (loss) carried forward -€14,925
down €14,925, from €13,233 to -€1,693
- Trade debts +€8,525
up €8,525 (+447.0%), from €1,907 to €10,432
- Other debts +€1,413
up €1,413 (+56.9%), from €2,482 to €3,895
- Tax, wage and social debts +€487
new in 2025: €487
- Gross operating margin +€11,978
up €11,978 (+50.5%), from -€23,705 to -€11,727
- Financial income -€637
down €637 (-84.5%), from €754 to €117
- Taxes +€293
no longer reported in 2025 (was -€293)
- Other operating charges +€275
up €275 (+28.1%), from €979 to €1,254
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.
Cash bridge derived
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 | €25,682 | €21,181 | -€4,501 | -17.5% |
| Current assets | 29/58 | €25,682 | €21,181 | -€4,501 | -17.5% |
| Stocks and contracts in progress | 3 | €5,060 | - | -€5,060 | |
| Stocks | 30/36 | €5,060 | - | -€5,060 | |
| Amounts receivable within one year | 40/41 | €5,888 | €2,409 | -€3,480 | -59.1% |
| Trade receivables | 40 | €3,320 | €1,755 | -€1,565 | -47.1% |
| Other amounts receivable | 41 | €2,568 | €654 | -€1,915 | -74.6% |
| Cash at bank and in hand | 54/58 | €13,765 | €17,970 | +€4,205 | +30.5% |
| Deferred charges and accrued income | 490/1 | €969 | €803 | -€166 | -17.1% |
| Total equity and liabilities | 10/49 | €25,682 | €21,181 | -€4,501 | -17.5% |
| Equity | 10/15 | €21,293 | €6,367 | -€14,925 | -70.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,233 | -€1,693 | -€14,925 | |
| Amounts payable | 17/49 | €4,389 | €14,814 | +€10,425 | +237.5% |
| Amounts payable within one year | 42/48 | €4,389 | €14,814 | +€10,425 | +237.5% |
| Trade debts | 44 | €1,907 | €10,432 | +€8,525 | +447.0% |
| Suppliers | 440/4 | €1,907 | €10,432 | +€8,525 | +447.0% |
| Taxes, remuneration and social security | 45 | - | €487 | +€487 | |
| Taxes | 450/3 | - | €487 | +€487 | |
| Other amounts payable | 47/48 | €2,482 | €3,895 | +€1,413 | +56.9% |
| Remuneration, social security and pensions | 62 | €1,846 | €1,746 | -€101 | -5.4% |
| Other operating charges | 640/8 | €979 | €1,254 | +€275 | +28.1% |
| Gross operating margin | 9900 | -€23,705 | -€11,727 | +€11,978 | +50.5% |
| Operating profit (loss) | 9901 | -€26,530 | -€14,727 | +€11,803 | +44.5% |
| Financial income | 75/76B | €754 | €117 | -€637 | -84.5% |
| Recurring financial income | 75 | €754 | €117 | -€637 | -84.5% |
| Financial charges | 65/66B | €122 | €315 | +€193 | +158.5% |
| Recurring financial charges | 65 | €122 | €315 | +€193 | +158.5% |
| Profit (loss) for the period before taxes | 9903 | -€25,898 | -€14,925 | +€10,973 | +42.4% |
| Income taxes | 67/77 | -€293 | - | +€293 | |
| Profit (loss) for the period | 9904 | -€25,605 | -€14,925 | +€10,680 | +41.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€25,605 | -€14,925 | +€10,680 | +41.7% |
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 12 October 2026 via checked.be.