TOITURES CAPOZZA: 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.
TOITURES CAPOZZA
Largest movements
- Receivables within one year +€32,250
up €32,250 (+40.3%), from €80,051 to €112,301
of which Trade receivables: +€42,670
- Tangible fixed assets -€28,140
down €28,140 (-32.2%), from €87,521 to €59,382
of which Furniture and vehicles: -€21,103
- Cash -€10,214
down €10,214 (-55.4%), from €18,441 to €8,227
mainly Receivables within one year (-€32,250) and Trade debts (-€20,258)
- Receivables after one year -€9,081
down €9,081 (-20.4%), from €44,624 to €35,543
- Stocks and contracts -€2,546
no longer reported in 2025 (was €2,546)
- Trade debts -€20,258
down €20,258 (-40.5%), from €49,986 to €29,728
- Debts after one year -€17,604
down €17,604 (-29.6%), from €59,451 to €41,847
- Profit (loss) carried forward +€10,982
up €10,982 (+16.0%), from €68,461 to €79,443
- Tax, wage and social debts +€4,798
up €4,798 (+35.6%), from €13,475 to €18,273
of which Taxes: +€7,474
- Purchases and services +€731,974
new in 2025: €731,974
- Staff costs -€56,353
down €56,353 (-99.8%), from €56,488 to €135
- Gross operating margin -€41,866
down €41,866 (-41.3%), from €101,315 to €59,449
- Taxes +€10,556
up €10,556 (+1,404%), from €752 to €11,307
- Depreciation +€9,265
up €9,265 (+47.1%), from €19,675 to €28,940
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 | €237,408 | €217,547 | -€19,861 | -8.4% |
| Fixed assets | 21/28 | €87,521 | €59,382 | -€28,140 | -32.2% |
| Tangible fixed assets | 22/27 | €87,521 | €59,382 | -€28,140 | -32.2% |
| Furniture and vehicles | 24 | €52,582 | €31,480 | -€21,103 | -40.1% |
| Leasing and similar rights | 25 | €34,939 | €27,902 | -€7,037 | -20.1% |
| Current assets | 29/58 | €149,887 | €158,165 | +€8,279 | +5.5% |
| Amounts receivable after more than one year | 29 | €44,624 | €35,543 | -€9,081 | -20.4% |
| Other amounts receivable | 291 | €44,624 | €35,543 | -€9,081 | -20.4% |
| Stocks and contracts in progress | 3 | €2,546 | - | -€2,546 | |
| Stocks | 30/36 | €2,546 | - | -€2,546 | |
| Amounts receivable within one year | 40/41 | €80,051 | €112,301 | +€32,250 | +40.3% |
| Trade receivables | 40 | €63,534 | €106,204 | +€42,670 | +67.2% |
| Other amounts receivable | 41 | €16,517 | €6,096 | -€10,421 | -63.1% |
| Cash at bank and in hand | 54/58 | €18,441 | €8,227 | -€10,214 | -55.4% |
| Deferred charges and accrued income | 490/1 | €4,225 | €2,095 | -€2,130 | -50.4% |
| Total equity and liabilities | 10/49 | €237,408 | €217,547 | -€19,861 | -8.4% |
| Equity | 10/15 | €88,921 | €99,903 | +€10,982 | +12.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €68,461 | €79,443 | +€10,982 | +16.0% |
| Amounts payable | 17/49 | €148,487 | €117,645 | -€30,843 | -20.8% |
| Amounts payable after more than one year | 17 | €59,451 | €41,847 | -€17,604 | -29.6% |
| Financial debts | 170/4 | €59,451 | €41,847 | -€17,604 | -29.6% |
| Amounts payable within one year | 42/48 | €89,036 | €75,798 | -€13,238 | -14.9% |
| Current portion of amounts payable after more than one year | 42 | €17,353 | €18,890 | +€1,537 | +8.9% |
| Trade debts | 44 | €49,986 | €29,728 | -€20,258 | -40.5% |
| Suppliers | 440/4 | €49,986 | €29,728 | -€20,258 | -40.5% |
| Taxes, remuneration and social security | 45 | €13,475 | €18,273 | +€4,798 | +35.6% |
| Taxes | 450/3 | €8,763 | €16,236 | +€7,474 | +85.3% |
| Remuneration and social security | 454/9 | €4,713 | €2,036 | -€2,676 | -56.8% |
| Other amounts payable | 47/48 | €8,222 | €8,907 | +€684 | +8.3% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €731,974 | +€731,974 | |
| Remuneration, social security and pensions | 62 | €56,488 | €135 | -€56,353 | -99.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,675 | €28,940 | +€9,265 | +47.1% |
| Other operating charges | 640/8 | €2,218 | €1,982 | -€236 | -10.7% |
| Gross operating margin | 9900 | €101,315 | €59,449 | -€41,866 | -41.3% |
| Operating profit (loss) | 9901 | €22,934 | €28,392 | +€5,458 | +23.8% |
| Financial income | 75/76B | €43 | €330 | +€287 | +668% |
| Recurring financial income | 75 | €43 | €330 | +€287 | +668% |
| Financial charges | 65/66B | €3,830 | €6,433 | +€2,603 | +68.0% |
| Recurring financial charges | 65 | €3,830 | €6,433 | +€2,603 | +68.0% |
| Profit (loss) for the period before taxes | 9903 | €19,147 | €22,289 | +€3,142 | +16.4% |
| Income taxes | 67/77 | €752 | €11,307 | +€10,556 | +1,404% |
| Profit (loss) for the period | 9904 | €18,395 | €10,982 | -€7,413 | -40.3% |
| Profit (loss) for the period to be appropriated | 9905 | €18,395 | €10,982 | -€7,413 | -40.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.