TOITURE CF: 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.
TOITURE CF
Largest movements
- Stocks and contracts -€6,250
no longer reported in 2025 (was €6,250)
- Receivables within one year -€4,089
down €4,089 (-88.7%), from €4,612 to €522
of which Trade receivables: -€4,199
- Cash -€2,768
down €2,768 (-53.9%), from €5,135 to €2,368
- Tangible fixed assets -€750
no longer reported in 2025 (was €750)
- Profit (loss) carried forward -€16,151
down €16,151 (-41.8%), from -€38,632 to -€54,784
- Other debts +€2,061
up €2,061 (+9.7%), from €21,201 to €23,262
- Trade debts +€178
up €178 (+242%), from €74 to €252
- Gross operating margin +€1,740
up €1,740 (+72.7%), from -€2,394 to -€654
- Depreciation -€926
no longer reported in 2025 (was €926)
- Financial charges +€722
up €722 (+196%), from €369 to €1,091
- Other operating charges -€187
down €187 (-78.9%), from €237 to €50
From the 2021 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 | 2021 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €16,809 | €2,890 | -€13,919 | -82.8% |
| Fixed assets | 21/28 | €750 | - | -€750 | |
| Tangible fixed assets | 22/27 | €750 | - | -€750 | |
| Plant, machinery and equipment | 23 | €750 | - | -€750 | |
| Current assets | 29/58 | €16,059 | €2,890 | -€13,169 | -82.0% |
| Stocks and contracts in progress | 3 | €6,250 | - | -€6,250 | |
| Stocks | 30/36 | €6,250 | - | -€6,250 | |
| Amounts receivable within one year | 40/41 | €4,612 | €522 | -€4,089 | -88.7% |
| Trade receivables | 40 | €4,199 | - | -€4,199 | |
| Other amounts receivable | 41 | €412 | €522 | +€110 | +26.7% |
| Cash at bank and in hand | 54/58 | €5,135 | €2,368 | -€2,768 | -53.9% |
| Deferred charges and accrued income | 490/1 | €62 | - | -€62 | |
| Total equity and liabilities | 10/49 | €16,809 | €2,890 | -€13,919 | -82.8% |
| Equity | 10/15 | -€4,472 | -€20,624 | -€16,151 | -361% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €21,760 | €21,760 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €19,900 | €19,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€38,632 | -€54,784 | -€16,151 | -41.8% |
| Amounts payable | 17/49 | €21,282 | €23,514 | +€2,232 | +10.5% |
| Amounts payable within one year | 42/48 | €21,275 | €23,514 | +€2,239 | +10.5% |
| Trade debts | 44 | €74 | €252 | +€178 | +242% |
| Suppliers | 440/4 | €74 | €252 | +€178 | +242% |
| Other amounts payable | 47/48 | €21,201 | €23,262 | +€2,061 | +9.7% |
| Accrued charges and deferred income | 492/3 | €7 | - | -€7 | |
| Non-recurring operating income | 76A | €2,910 | - | -€2,910 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €926 | - | -€926 | |
| Other operating charges | 640/8 | €237 | €50 | -€187 | -78.9% |
| Non-recurring operating charges | 66A | €100 | €250 | +€150 | +150% |
| Gross operating margin | 9900 | -€2,394 | -€654 | +€1,740 | +72.7% |
| Operating profit (loss) | 9901 | -€3,657 | -€954 | +€2,703 | +73.9% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €369 | €1,091 | +€722 | +196% |
| Recurring financial charges | 65 | €369 | €1,091 | +€722 | +196% |
| Profit (loss) for the period before taxes | 9903 | -€4,026 | -€2,045 | +€1,981 | +49.2% |
| Income taxes | 67/77 | - | €0 | +€0 | |
| Profit (loss) for the period | 9904 | -€4,026 | -€2,045 | +€1,981 | +49.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,026 | -€2,045 | +€1,981 | +49.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.