TOITURE MAT: 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 MAT
Largest movements
- Cash -€13,075
down €13,075 (-97.3%), from €13,439 to €363
mainly Trade debts (-€40,901) and Receivables within one year (-€5,696)
- Tangible fixed assets -€11,481
down €11,481 (-64.7%), from €17,744 to €6,263
- Receivables within one year +€5,696
up €5,696 (+9.0%), from €63,279 to €68,975
of which Other amounts receivable: +€21,774
- Trade debts -€40,901
down €40,901 (-75.4%), from €54,237 to €13,336
of which Bills of exchange payable: -€31,458
- Current portion of long-term debt +€16,829
new in 2025: €16,829
- Profit (loss) carried forward +€4,624
up €4,624 (+14.7%), from €31,526 to €36,150
- Debts after one year +€3,951
new in 2025: €3,951
- Tax, wage and social debts -€3,364
down €3,364 (-59.0%), from €5,698 to €2,334
- Purchases and services +€132,130
up €132,130 (+73.0%), from €181,106 to €313,236
- Turnover +€109,877
up €109,877 (+49.4%), from €222,542 to €332,419
- Gross operating margin -€22,253
down €22,253 (-53.7%), from €41,436 to €19,182
- Taxes -€3,364
down €3,364 (-59.0%), from €5,698 to €2,334
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 | €94,462 | €75,601 | -€18,861 | -20.0% |
| Fixed assets | 21/28 | €17,744 | €6,263 | -€11,481 | -64.7% |
| Tangible fixed assets | 22/27 | €17,744 | €6,263 | -€11,481 | -64.7% |
| Furniture and vehicles | 24 | €17,744 | €6,263 | -€11,481 | -64.7% |
| Current assets | 29/58 | €76,718 | €69,338 | -€7,380 | -9.6% |
| Amounts receivable within one year | 40/41 | €63,279 | €68,975 | +€5,696 | +9.0% |
| Trade receivables | 40 | €52,223 | €36,145 | -€16,078 | -30.8% |
| Other amounts receivable | 41 | €11,056 | €32,830 | +€21,774 | +197% |
| Cash at bank and in hand | 54/58 | €13,439 | €363 | -€13,075 | -97.3% |
| Total equity and liabilities | 10/49 | €94,462 | €75,601 | -€18,861 | -20.0% |
| Equity | 10/15 | €34,526 | €39,150 | +€4,624 | +13.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,526 | €36,150 | +€4,624 | +14.7% |
| Amounts payable | 17/49 | €59,936 | €36,451 | -€23,485 | -39.2% |
| Amounts payable after more than one year | 17 | - | €3,951 | +€3,951 | |
| Financial debts | 170/4 | - | €3,951 | +€3,951 | |
| Amounts payable within one year | 42/48 | €59,936 | €32,500 | -€27,436 | -45.8% |
| Current portion of amounts payable after more than one year | 42 | - | €16,829 | +€16,829 | |
| Trade debts | 44 | €54,237 | €13,336 | -€40,901 | -75.4% |
| Suppliers | 440/4 | €16,224 | €6,781 | -€9,442 | -58.2% |
| Bills of exchange payable | 441 | €38,014 | €6,555 | -€31,458 | -82.8% |
| Taxes, remuneration and social security | 45 | €5,698 | €2,334 | -€3,364 | -59.0% |
| Taxes | 450/3 | €5,698 | €2,334 | -€3,364 | -59.0% |
| Turnover | 70 | €222,542 | €332,419 | +€109,877 | +49.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €181,106 | €313,236 | +€132,130 | +73.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,479 | €11,481 | +€2 | 0.0% |
| Other operating charges | 640/8 | €1,516 | €622 | -€895 | -59.0% |
| Gross operating margin | 9900 | €41,436 | €19,182 | -€22,253 | -53.7% |
| Operating profit (loss) | 9901 | €28,440 | €7,080 | -€21,360 | -75.1% |
| Financial charges | 65/66B | €20 | €121 | +€101 | +502% |
| Recurring financial charges | 65 | €20 | €121 | +€101 | +502% |
| Profit (loss) for the period before taxes | 9903 | €28,420 | €6,958 | -€21,461 | -75.5% |
| Income taxes | 67/77 | €5,698 | €2,334 | -€3,364 | -59.0% |
| Profit (loss) for the period | 9904 | €22,721 | €4,624 | -€18,097 | -79.6% |
| Profit (loss) for the period to be appropriated | 9905 | €22,721 | €4,624 | -€18,097 | -79.6% |
Source: filed annual accounts (NBB), financial years ended 31 October 2024 and 31 October 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.