PARLONS DE TOÎT: 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.
PARLONS DE TOÎT
Largest movements
- Cash +€58,944
up €58,944 (+617%), from €9,549 to €68,492
- Receivables within one year +€25,183
up €25,183 (+22.1%), from €114,194 to €139,377
of which Other amounts receivable: +€108,563
- Tangible fixed assets +€9,332
up €9,332 (+155%), from €6,022 to €15,354
of which Plant, machinery and equipment: +€12,908
- Profit (loss) carried forward +€90,429
up €90,429 (+133%), from €68,239 to €158,668
- Tax, wage and social debts +€10,025
up €10,025 (+55.1%), from €18,188 to €28,213
of which Taxes: +€6,463
- Trade debts -€7,920
down €7,920 (-17.5%), from €45,327 to €37,408
- Purchases and services -€308,862
no longer reported in 2025 (was €308,862)
- Gross operating margin +€42,795
up €42,795 (+30.7%), from €139,376 to €182,171
- Staff costs +€31,986
up €31,986 (+70.5%), from €45,395 to €77,380
- Financial charges +€3,987
up €3,987 (+2,862%), from €139 to €4,127
- Depreciation +€2,406
up €2,406 (+48.9%), from €4,919 to €7,326
From the 2023 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €136,754 | €229,289 | +€92,535 | +67.7% |
| Fixed assets | 21/28 | €12,581 | €20,413 | +€7,832 | +62.3% |
| Intangible fixed assets | 21 | €6,559 | €5,059 | -€1,500 | -22.9% |
| Tangible fixed assets | 22/27 | €6,022 | €15,354 | +€9,332 | +155% |
| Plant, machinery and equipment | 23 | - | €12,908 | +€12,908 | |
| Furniture and vehicles | 24 | €6,022 | €2,446 | -€3,576 | -59.4% |
| Current assets | 29/58 | €124,173 | €208,875 | +€84,702 | +68.2% |
| Amounts receivable within one year | 40/41 | €114,194 | €139,377 | +€25,183 | +22.1% |
| Trade receivables | 40 | €92,461 | €9,081 | -€83,380 | -90.2% |
| Other amounts receivable | 41 | €21,733 | €130,296 | +€108,563 | +500% |
| Cash at bank and in hand | 54/58 | €9,549 | €68,492 | +€58,944 | +617% |
| Deferred charges and accrued income | 490/1 | €430 | €1,006 | +€576 | +134% |
| Total equity and liabilities | 10/49 | €136,754 | €229,289 | +€92,535 | +67.7% |
| Equity | 10/15 | €73,239 | €163,668 | +€90,429 | +123% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €68,239 | €158,668 | +€90,429 | +133% |
| Amounts payable | 17/49 | €63,515 | €65,620 | +€2,105 | +3.3% |
| Amounts payable within one year | 42/48 | €63,515 | €65,620 | +€2,105 | +3.3% |
| Trade debts | 44 | €45,327 | €37,408 | -€7,920 | -17.5% |
| Suppliers | 440/4 | €45,327 | €37,408 | -€7,920 | -17.5% |
| Taxes, remuneration and social security | 45 | €18,188 | €28,213 | +€10,025 | +55.1% |
| Taxes | 450/3 | €17,231 | €23,695 | +€6,463 | +37.5% |
| Remuneration and social security | 454/9 | €956 | €4,518 | +€3,562 | +372% |
| Goods, raw materials, services and sundry goods | 60/61 | €308,862 | - | -€308,862 | |
| Remuneration, social security and pensions | 62 | €45,395 | €77,380 | +€31,986 | +70.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,919 | €7,326 | +€2,406 | +48.9% |
| Other operating charges | 640/8 | €3,452 | €1,187 | -€2,265 | -65.6% |
| Non-recurring operating charges | 66A | - | €2,481 | +€2,481 | |
| Gross operating margin | 9900 | €139,376 | €182,171 | +€42,795 | +30.7% |
| Operating profit (loss) | 9901 | €85,610 | €93,797 | +€8,187 | +9.6% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €139 | €4,127 | +€3,987 | +2,862% |
| Recurring financial charges | 65 | €139 | €4,127 | +€3,987 | +2,862% |
| Profit (loss) for the period before taxes | 9903 | €85,470 | €89,671 | +€4,201 | +4.9% |
| Income taxes | 67/77 | €17,231 | €18,648 | +€1,416 | +8.2% |
| Profit (loss) for the period | 9904 | €68,239 | €71,023 | +€2,784 | +4.1% |
| Profit (loss) for the period to be appropriated | 9905 | €68,239 | €71,023 | +€2,784 | +4.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.