TOITURE MASTER: 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 MASTER
Largest movements
- Receivables within one year -€162,694
down €162,694 (-93.4%), from €174,283 to €11,589
of which Other amounts receivable: -€127,490
- Cash +€53,993
up €53,993 (+3,548%), from €1,522 to €55,515
mainly Receivables within one year (+€162,694) and Net result for the year (+€20,133)
- Tangible fixed assets +€6,515
up €6,515 (+910%), from €716 to €7,230
- Trade debts -€81,342
down €81,342 (-99.6%), from €81,644 to €302
- Tax, wage and social debts -€15,976
down €15,976 (-51.9%), from €30,778 to €14,803
- Profit (loss) carried forward -€3,252
down €3,252 (-5.6%), from €57,898 to €54,646
- Gross operating margin -€57,939
down €57,939 (-59.4%), from €97,543 to €39,605
- Taxes -€4,221
down €4,221 (-21.8%), from €19,380 to €15,159
- Depreciation +€2,194
up €2,194 (+235%), from €933 to €3,126
- Financial charges +€1,127
up €1,127 (+1,870%), from €60 to €1,187
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €176,520 | €74,799 | -€101,721 | -57.6% |
| Fixed assets | 21/28 | €716 | €7,695 | +€6,980 | +975% |
| Tangible fixed assets | 22/27 | €716 | €7,230 | +€6,515 | +910% |
| Furniture and vehicles | 24 | €716 | €7,230 | +€6,515 | +910% |
| Financial fixed assets | 28 | - | €465 | +€465 | |
| Current assets | 29/58 | €175,804 | €67,104 | -€108,701 | -61.8% |
| Amounts receivable within one year | 40/41 | €174,283 | €11,589 | -€162,694 | -93.4% |
| Trade receivables | 40 | €43,613 | €8,409 | -€35,204 | -80.7% |
| Other amounts receivable | 41 | €130,670 | €3,180 | -€127,490 | -97.6% |
| Cash at bank and in hand | 54/58 | €1,522 | €55,515 | +€53,993 | +3,548% |
| Total equity and liabilities | 10/49 | €176,520 | €74,799 | -€101,721 | -57.6% |
| Equity | 10/15 | €64,098 | €59,646 | -€4,452 | -6.9% |
| Contributions | 10/11 | €6,200 | €5,000 | -€1,200 | -19.4% |
| Capital | 10 | €6,200 | - | -€6,200 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Uncalled capital | 101 | €12,400 | - | -€12,400 | |
| Contributions outside capital | 11 | - | €5,000 | +€5,000 | |
| Other | 1109/19 | - | €5,000 | +€5,000 | |
| Profit (loss) carried forward | 14 | €57,898 | €54,646 | -€3,252 | -5.6% |
| Amounts payable | 17/49 | €112,422 | €15,153 | -€97,269 | -86.5% |
| Amounts payable within one year | 42/48 | €112,422 | €15,153 | -€97,269 | -86.5% |
| Trade debts | 44 | €81,644 | €302 | -€81,342 | -99.6% |
| Suppliers | 440/4 | €81,644 | €302 | -€81,342 | -99.6% |
| Taxes, remuneration and social security | 45 | €30,778 | €14,803 | -€15,976 | -51.9% |
| Taxes | 450/3 | €30,778 | €14,803 | -€15,976 | -51.9% |
| Other amounts payable | 47/48 | - | €49 | +€49 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €933 | €3,126 | +€2,194 | +235% |
| Gross operating margin | 9900 | €97,543 | €39,605 | -€57,939 | -59.4% |
| Operating profit (loss) | 9901 | €96,611 | €36,479 | -€60,132 | -62.2% |
| Financial charges | 65/66B | €60 | €1,187 | +€1,127 | +1,870% |
| Recurring financial charges | 65 | €60 | €1,187 | +€1,127 | +1,870% |
| Profit (loss) for the period before taxes | 9903 | €96,551 | €35,292 | -€61,259 | -63.4% |
| Income taxes | 67/77 | €19,380 | €15,159 | -€4,221 | -21.8% |
| Profit (loss) for the period | 9904 | €77,171 | €20,133 | -€57,038 | -73.9% |
| Profit (loss) for the period to be appropriated | 9905 | €77,171 | €20,133 | -€57,038 | -73.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.