TOITURES DANIEL DETHIOUX: 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 DANIEL DETHIOUX
Largest movements
- Receivables within one year +€283,108
up €283,108 (+145%), from €195,017 to €478,125
of which Trade receivables: +€198,164
- Cash -€42,446
down €42,446 (-51.0%), from €83,304 to €40,859
mainly Net result for the year (-€307,261) and Receivables within one year (-€283,108)
- Stocks and contracts +€42,159
up €42,159 (+14.9%), from €282,854 to €325,013
- Tangible fixed assets -€37,921
down €37,921 (-6.2%), from €611,816 to €573,895
of which Plant, machinery and equipment: -€40,097
- Trade debts +€585,892
up €585,892 (+163%), from €359,910 to €945,802
- Profit (loss) carried forward -€307,261
down €307,261, from €73,965 to -€233,296
- Tax, wage and social debts -€39,011
down €39,011 (-67.0%), from €58,204 to €19,192
of which Taxes: -€29,666
- Short-term financial debts +€32,638
up €32,638 (+72.5%), from €45,000 to €77,638
- Debts after one year -€22,297
down €22,297 (-6.1%), from €366,687 to €344,390
- Gross operating margin -€340,018
down €340,018 (-46.0%), from €739,567 to €399,550
- Staff costs +€46,506
up €46,506 (+9.2%), from €505,559 to €552,065
- Taxes -€29,706
down €29,706, from €28,570 to -€1,136
- Depreciation +€9,462
up €9,462 (+9.6%), from €98,620 to €108,082
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 | €1,191,857 | €1,437,851 | +€245,994 | +20.6% |
| Fixed assets | 21/28 | €629,882 | €591,961 | -€37,921 | -6.0% |
| Tangible fixed assets | 22/27 | €611,816 | €573,895 | -€37,921 | -6.2% |
| Land and buildings | 22 | €359,101 | €342,618 | -€16,483 | -4.6% |
| Plant, machinery and equipment | 23 | €161,279 | €121,182 | -€40,097 | -24.9% |
| Furniture and vehicles | 24 | €11,800 | €5,724 | -€6,077 | -51.5% |
| Leasing and similar rights | 25 | €79,636 | €104,371 | +€24,735 | +31.1% |
| Financial fixed assets | 28 | €18,067 | €18,067 | = | 0.0% |
| Current assets | 29/58 | €561,975 | €845,889 | +€283,915 | +50.5% |
| Stocks and contracts in progress | 3 | €282,854 | €325,013 | +€42,159 | +14.9% |
| Stocks | 30/36 | €282,854 | €325,013 | +€42,159 | +14.9% |
| Amounts receivable within one year | 40/41 | €195,017 | €478,125 | +€283,108 | +145% |
| Trade receivables | 40 | €91,929 | €290,093 | +€198,164 | +216% |
| Other amounts receivable | 41 | €103,088 | €188,031 | +€84,944 | +82.4% |
| Cash at bank and in hand | 54/58 | €83,304 | €40,859 | -€42,446 | -51.0% |
| Deferred charges and accrued income | 490/1 | €800 | €1,893 | +€1,093 | +137% |
| Total equity and liabilities | 10/49 | €1,191,857 | €1,437,851 | +€245,994 | +20.6% |
| Equity | 10/15 | €223,425 | -€83,836 | -€307,261 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €130,860 | €130,860 | = | 0.0% |
| Distributable reserves | 133 | €130,860 | €130,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €73,965 | -€233,296 | -€307,261 | |
| Amounts payable | 17/49 | €968,432 | €1,521,687 | +€553,255 | +57.1% |
| Amounts payable after more than one year | 17 | €366,687 | €344,390 | -€22,297 | -6.1% |
| Financial debts | 170/4 | €366,687 | €344,390 | -€22,297 | -6.1% |
| Amounts payable within one year | 42/48 | €592,775 | €1,174,184 | +€581,409 | +98.1% |
| Current portion of amounts payable after more than one year | 42 | €113,105 | €118,568 | +€5,463 | +4.8% |
| Financial debts | 43 | €45,000 | €77,638 | +€32,638 | +72.5% |
| Credit institutions | 430/8 | €45,000 | €77,638 | +€32,638 | +72.5% |
| Trade debts | 44 | €359,910 | €945,802 | +€585,892 | +163% |
| Suppliers | 440/4 | €359,910 | €945,802 | +€585,892 | +163% |
| Taxes, remuneration and social security | 45 | €58,204 | €19,192 | -€39,011 | -67.0% |
| Taxes | 450/3 | €33,128 | €3,462 | -€29,666 | -89.6% |
| Remuneration and social security | 454/9 | €25,076 | €15,731 | -€9,346 | -37.3% |
| Other amounts payable | 47/48 | €16,556 | €12,984 | -€3,572 | -21.6% |
| Accrued charges and deferred income | 492/3 | €8,970 | €3,113 | -€5,857 | -65.3% |
| Remuneration, social security and pensions | 62 | €505,559 | €552,065 | +€46,506 | +9.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €98,620 | €108,082 | +€9,462 | +9.6% |
| Other operating charges | 640/8 | €18,121 | €11,589 | -€6,532 | -36.0% |
| Gross operating margin | 9900 | €739,567 | €399,550 | -€340,018 | -46.0% |
| Operating profit (loss) | 9901 | €117,267 | -€272,187 | -€389,454 | |
| Financial income | 75/76B | €9 | €11 | +€3 | +31.7% |
| Recurring financial income | 75 | €9 | €11 | +€3 | +31.7% |
| Financial charges | 65/66B | €30,033 | €36,222 | +€6,189 | +20.6% |
| Recurring financial charges | 65 | €30,033 | €36,222 | +€6,189 | +20.6% |
| Profit (loss) for the period before taxes | 9903 | €87,243 | -€308,398 | -€395,640 | |
| Income taxes | 67/77 | €28,570 | -€1,136 | -€29,706 | |
| Profit (loss) for the period | 9904 | €58,673 | -€307,261 | -€365,934 | |
| Profit (loss) for the period to be appropriated | 9905 | €58,673 | -€307,261 | -€365,934 |
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 20 October 2026 via checked.be.