LUC TOUSSAINT EXPERT - COMPTABLE: 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.
LUC TOUSSAINT EXPERT - COMPTABLE
Largest movements
- Current investments -€200,000
no longer reported in 2025 (was €200,000)
- Cash +€180,719
up €180,719 (+169%), from €106,867 to €287,586
mainly Current investments (+€200,000) and Other debts (+€123,000)
- Tangible fixed assets -€11,403
down €11,403 (-54.4%), from €20,963 to €9,560
- Receivables within one year +€6,853
up €6,853 (+3.4%), from €199,502 to €206,355
of which Other amounts receivable: +€39,821
- Reserves -€136,500
down €136,500 (-32.3%), from €422,000 to €285,500
- Other debts +€123,000
up €123,000 (+615%), from €20,000 to €143,000
- Tax, wage and social debts -€11,087
down €11,087 (-36.7%), from €30,199 to €19,112
- Gross operating margin -€227,281
down €227,281 (-92.3%), from €246,334 to €19,054
- Taxes -€61,636
down €61,636 (-93.6%), from €65,873 to €4,237
- Other operating charges -€9,062
down €9,062 (-83.0%), from €10,920 to €1,858
- Depreciation -€6,568
down €6,568 (-36.5%), from €17,971 to €11,403
- Financial income +€4,109
up €4,109 (+159%), from €2,578 to €6,687
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 | €527,332 | €503,501 | -€23,831 | -4.5% |
| Fixed assets | 21/28 | €20,963 | €9,560 | -€11,403 | -54.4% |
| Tangible fixed assets | 22/27 | €20,963 | €9,560 | -€11,403 | -54.4% |
| Furniture and vehicles | 24 | €20,963 | €9,560 | -€11,403 | -54.4% |
| Current assets | 29/58 | €506,369 | €493,941 | -€12,428 | -2.5% |
| Amounts receivable within one year | 40/41 | €199,502 | €206,355 | +€6,853 | +3.4% |
| Trade receivables | 40 | €169,172 | €136,205 | -€32,968 | -19.5% |
| Other amounts receivable | 41 | €30,330 | €70,151 | +€39,821 | +131% |
| Current investments | 50/53 | €200,000 | - | -€200,000 | |
| Cash at bank and in hand | 54/58 | €106,867 | €287,586 | +€180,719 | +169% |
| Total equity and liabilities | 10/49 | €527,332 | €503,501 | -€23,831 | -4.5% |
| Equity | 10/15 | €450,883 | €314,776 | -€136,106 | -30.2% |
| Contributions | 10/11 | €14,260 | €14,260 | = | 0.0% |
| Reserves | 13 | €422,000 | €285,500 | -€136,500 | -32.3% |
| Distributable reserves | 133 | €422,000 | €285,500 | -€136,500 | -32.3% |
| Profit (loss) carried forward | 14 | €14,623 | €15,016 | +€394 | +2.7% |
| Amounts payable | 17/49 | €76,449 | €188,725 | +€112,275 | +147% |
| Amounts payable within one year | 42/48 | €76,449 | €188,725 | +€112,275 | +147% |
| Current portion of amounts payable after more than one year | 42 | €24,211 | €23,067 | -€1,144 | -4.7% |
| Trade debts | 44 | €2,039 | €3,545 | +€1,506 | +73.8% |
| Suppliers | 440/4 | €2,039 | €3,545 | +€1,506 | +73.8% |
| Taxes, remuneration and social security | 45 | €30,199 | €19,112 | -€11,087 | -36.7% |
| Taxes | 450/3 | €30,199 | €19,112 | -€11,087 | -36.7% |
| Other amounts payable | 47/48 | €20,000 | €143,000 | +€123,000 | +615% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,971 | €11,403 | -€6,568 | -36.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,915 | - | -€2,915 | |
| Other operating charges | 640/8 | €10,920 | €1,858 | -€9,062 | -83.0% |
| Gross operating margin | 9900 | €246,334 | €19,054 | -€227,281 | -92.3% |
| Operating profit (loss) | 9901 | €214,528 | €5,792 | -€208,735 | -97.3% |
| Financial income | 75/76B | €2,578 | €6,687 | +€4,109 | +159% |
| Recurring financial income | 75 | €2,578 | €6,687 | +€4,109 | +159% |
| Financial charges | 65/66B | €1,363 | €1,348 | -€14 | -1.0% |
| Recurring financial charges | 65 | €1,363 | €1,348 | -€14 | -1.0% |
| Profit (loss) for the period before taxes | 9903 | €215,743 | €11,131 | -€204,612 | -94.8% |
| Income taxes | 67/77 | €65,873 | €4,237 | -€61,636 | -93.6% |
| Profit (loss) for the period | 9904 | €149,870 | €6,894 | -€142,976 | -95.4% |
| Profit (loss) for the period to be appropriated | 9905 | €149,870 | €6,894 | -€142,976 | -95.4% |
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 29 October 2026 via checked.be.