PB 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.
PB TOITURES
Largest movements
- Tangible fixed assets -€29,780
down €29,780 (-7.3%), from €405,278 to €375,497
of which Land and buildings: -€24,827
- Cash +€18,582
up €18,582 (+5,407%), from €344 to €18,925
mainly Depreciation (+€29,780) and Receivables within one year (+€13,295)
- Receivables within one year -€13,295
down €13,295 (-10.0%), from €132,922 to €119,627
of which Trade receivables: -€8,125
- Debts after one year -€27,520
down €27,520 (-9.2%), from €299,891 to €272,371
- Profit (loss) carried forward +€6,374
up €6,374 (+3.3%), from €192,630 to €199,003
- Financial charges +€8,298
up €8,298 (+539%), from €1,539 to €9,837
- Financial income +€4,590
up €4,590 (+250%), from €1,833 to €6,424
- Gross operating margin -€3,817
down €3,817 (-8.0%), from €47,627 to €43,810
- Taxes -€2,576
down €2,576 (-50.4%), from €5,107 to €2,531
- Other operating charges +€807
up €807 (+89.1%), from €905 to €1,712
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 | €538,747 | €514,050 | -€24,698 | -4.6% |
| Fixed assets | 21/28 | €405,278 | €375,497 | -€29,780 | -7.3% |
| Tangible fixed assets | 22/27 | €405,278 | €375,497 | -€29,780 | -7.3% |
| Land and buildings | 22 | €394,008 | €369,181 | -€24,827 | -6.3% |
| Plant, machinery and equipment | 23 | €3,111 | €1,076 | -€2,036 | -65.4% |
| Furniture and vehicles | 24 | €7,286 | €4,467 | -€2,819 | -38.7% |
| Other tangible fixed assets | 26 | €873 | €774 | -€99 | -11.3% |
| Current assets | 29/58 | €133,470 | €138,552 | +€5,082 | +3.8% |
| Amounts receivable within one year | 40/41 | €132,922 | €119,627 | -€13,295 | -10.0% |
| Trade receivables | 40 | €10,177 | €2,051 | -€8,125 | -79.8% |
| Other amounts receivable | 41 | €122,745 | €117,576 | -€5,170 | -4.2% |
| Cash at bank and in hand | 54/58 | €344 | €18,925 | +€18,582 | +5,407% |
| Deferred charges and accrued income | 490/1 | €204 | - | -€204 | |
| Total equity and liabilities | 10/49 | €538,747 | €514,050 | -€24,698 | -4.6% |
| Equity | 10/15 | €200,685 | €207,058 | +€6,374 | +3.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | - | -€6,200 | |
| Issued capital | 100 | €18,550 | - | -€18,550 | |
| Uncalled capital | 101 | €12,350 | - | -€12,350 | |
| Contributions outside capital | 11 | - | €6,200 | +€6,200 | |
| Other | 1109/19 | - | €6,200 | +€6,200 | |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Legal reserve | 130 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €192,630 | €199,003 | +€6,374 | +3.3% |
| Amounts payable | 17/49 | €338,063 | €306,991 | -€31,071 | -9.2% |
| Amounts payable after more than one year | 17 | €299,891 | €272,371 | -€27,520 | -9.2% |
| Financial debts | 170/4 | €299,891 | €272,371 | -€27,520 | -9.2% |
| Amounts payable within one year | 42/48 | €38,172 | €31,620 | -€6,552 | -17.2% |
| Current portion of amounts payable after more than one year | 42 | €27,008 | €27,520 | +€512 | +1.9% |
| Financial debts | 43 | €4,507 | €0 | -€4,507 | -100% |
| Credit institutions | 430/8 | €4,507 | €0 | -€4,507 | -100% |
| Trade debts | 44 | €45 | €149 | +€104 | +234% |
| Suppliers | 440/4 | €45 | €149 | +€104 | +234% |
| Taxes, remuneration and social security | 45 | €6,613 | €3,952 | -€2,661 | -40.2% |
| Taxes | 450/3 | €6,613 | €3,952 | -€2,661 | -40.2% |
| Accrued charges and deferred income | 492/3 | - | €3,000 | +€3,000 | |
| Remuneration, social security and pensions | 62 | €39 | - | -€39 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,652 | €29,780 | +€128 | +0.4% |
| Other operating charges | 640/8 | €905 | €1,712 | +€807 | +89.1% |
| Gross operating margin | 9900 | €47,627 | €43,810 | -€3,817 | -8.0% |
| Operating profit (loss) | 9901 | €17,032 | €12,318 | -€4,714 | -27.7% |
| Financial income | 75/76B | €1,833 | €6,424 | +€4,590 | +250% |
| Recurring financial income | 75 | €1,833 | €6,424 | +€4,590 | +250% |
| Financial charges | 65/66B | €1,539 | €9,837 | +€8,298 | +539% |
| Recurring financial charges | 65 | €1,539 | €9,837 | +€8,298 | +539% |
| Profit (loss) for the period before taxes | 9903 | €17,326 | €8,904 | -€8,422 | -48.6% |
| Income taxes | 67/77 | €5,107 | €2,531 | -€2,576 | -50.4% |
| Profit (loss) for the period | 9904 | €12,219 | €6,374 | -€5,845 | -47.8% |
| Profit (loss) for the period to be appropriated | 9905 | €12,219 | €6,374 | -€5,845 | -47.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.