TOITURES DEBUISSON: 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 DEBUISSON
Largest movements
- Deferred charges and accrued income -€15,000
down €15,000 (-38.7%), from €38,750 to €23,750
- Tangible fixed assets -€9,040
down €9,040 (-89.9%), from €10,059 to €1,020
of which Furniture and vehicles: -€8,814
- Cash +€6,852
up €6,852 (+328%), from €2,090 to €8,943
mainly Deferred charges and accrued income (+€15,000) and Net result for the year (+€14,843)
- Receivables within one year -€1,818
down €1,818 (-7.1%), from €25,733 to €23,915
of which Trade receivables: -€4,201
- Other debts -€18,666
down €18,666 (-73.6%), from €25,374 to €6,709
- Profit (loss) carried forward +€14,843
up €14,843 (+97.3%), from €15,262 to €30,105
- Trade debts -€6,781
down €6,781 (-37.0%), from €18,326 to €11,546
of which Suppliers: -€6,475
- Current portion of long-term debt -€5,460
no longer reported in 2025 (was €5,460)
- Short-term financial debts -€2,385
down €2,385 (-76.8%), from €3,108 to €723
- Gross operating margin +€13,386
up €13,386 (+499%), from €2,683 to €16,069
- Financial charges -€3,340
down €3,340, from €2,399 to -€942
- Depreciation -€787
down €787 (-35.1%), from €2,240 to €1,453
- Taxes -€270
no longer reported in 2025 (was €270)
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 | €76,633 | €57,628 | -€19,005 | -24.8% |
| Fixed assets | 21/28 | €10,059 | €1,020 | -€9,040 | -89.9% |
| Tangible fixed assets | 22/27 | €10,059 | €1,020 | -€9,040 | -89.9% |
| Land and buildings | 22 | €677 | €451 | -€226 | -33.3% |
| Furniture and vehicles | 24 | €9,383 | €568 | -€8,814 | -93.9% |
| Current assets | 29/58 | €66,573 | €56,608 | -€9,965 | -15.0% |
| Amounts receivable within one year | 40/41 | €25,733 | €23,915 | -€1,818 | -7.1% |
| Trade receivables | 40 | €23,775 | €19,574 | -€4,201 | -17.7% |
| Other amounts receivable | 41 | €1,958 | €4,341 | +€2,383 | +122% |
| Cash at bank and in hand | 54/58 | €2,090 | €8,943 | +€6,852 | +328% |
| Deferred charges and accrued income | 490/1 | €38,750 | €23,750 | -€15,000 | -38.7% |
| Total equity and liabilities | 10/49 | €76,633 | €57,628 | -€19,005 | -24.8% |
| Equity | 10/15 | €23,322 | €38,165 | +€14,843 | +63.6% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,262 | €30,105 | +€14,843 | +97.3% |
| Amounts payable | 17/49 | €53,311 | €19,463 | -€33,848 | -63.5% |
| Amounts payable within one year | 42/48 | €53,311 | €19,463 | -€33,848 | -63.5% |
| Current portion of amounts payable after more than one year | 42 | €5,460 | - | -€5,460 | |
| Financial debts | 43 | €3,108 | €723 | -€2,385 | -76.8% |
| Credit institutions | 430/8 | €3,108 | €723 | -€2,385 | -76.8% |
| Trade debts | 44 | €18,326 | €11,546 | -€6,781 | -37.0% |
| Suppliers | 440/4 | €17,213 | €10,739 | -€6,475 | -37.6% |
| Bills of exchange payable | 441 | €1,113 | €807 | -€306 | -27.5% |
| Taxes, remuneration and social security | 45 | €1,043 | €486 | -€557 | -53.4% |
| Taxes | 450/3 | €1,043 | €486 | -€557 | -53.4% |
| Other amounts payable | 47/48 | €25,374 | €6,709 | -€18,666 | -73.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,240 | €1,453 | -€787 | -35.1% |
| Other operating charges | 640/8 | €830 | €825 | -€5 | -0.6% |
| Gross operating margin | 9900 | €2,683 | €16,069 | +€13,386 | +499% |
| Operating profit (loss) | 9901 | -€387 | €13,792 | +€14,178 | |
| Financial income | 75/76B | €30 | €110 | +€80 | +265% |
| Recurring financial income | 75 | €30 | €110 | +€80 | +265% |
| Financial charges | 65/66B | €2,399 | -€942 | -€3,340 | |
| Recurring financial charges | 65 | €2,399 | -€942 | -€3,340 | |
| Profit (loss) for the period before taxes | 9903 | -€2,755 | €14,843 | +€17,598 | |
| Income taxes | 67/77 | €270 | - | -€270 | |
| Profit (loss) for the period | 9904 | -€3,026 | €14,843 | +€17,869 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,026 | €14,843 | +€17,869 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.