TOITURES DENIS: what changed
TOITURES DENIS
Largest movements
- Receivables within one year -€57,783
down €57,783 (-26.1%), from €221,245 to €163,463
of which Trade receivables: -€112,670
- Tangible fixed assets -€3,574
down €3,574 (-28.3%), from €12,648 to €9,074
of which Plant, machinery and equipment: -€1,874
- Trade debts -€72,262
down €72,262 (-65.5%), from €110,251 to €37,988
- Profit (loss) carried forward +€8,030
up €8,030 (+9.0%), from €88,838 to €96,868
- Tax, wage and social debts +€2,698
up €2,698 (+9.4%), from €28,615 to €31,313
- Short-term financial debts +€2,598
up €2,598 (+128%), from €2,036 to €4,634
- Other debts -€2,420
no longer reported in 2024 (was €2,420)
- Gross operating margin -€46,935
down €46,935 (-82.4%), from €56,949 to €10,014
- Taxes -€9,607
down €9,607 (-78.1%), from €12,305 to €2,698
- Financial income +€2,245
up €2,245 (+72.6%), from €3,093 to €5,338
- Staff costs -€1,761
no longer reported in 2024 (was €1,761)
- Depreciation -€1,017
down €1,017 (-22.2%), from €4,591 to €3,574
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts. So the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €234,037 | €172,681 | -€61,357 | -26.2% |
| Fixed assets | 21/28 | €12,648 | €9,074 | -€3,574 | -28.3% |
| Tangible fixed assets | 22/27 | €12,648 | €9,074 | -€3,574 | -28.3% |
| Plant, machinery and equipment | 23 | €5,942 | €4,068 | -€1,874 | -31.5% |
| Furniture and vehicles | 24 | €6,706 | €5,006 | -€1,700 | -25.3% |
| Current assets | 29/58 | €221,389 | €163,607 | -€57,783 | -26.1% |
| Stocks and contracts in progress | 3 | €144 | €144 | = | 0.0% |
| Stocks | 30/36 | €144 | €144 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €221,245 | €163,463 | -€57,783 | -26.1% |
| Trade receivables | 40 | €156,207 | €43,537 | -€112,670 | -72.1% |
| Other amounts receivable | 41 | €65,038 | €119,926 | +€54,887 | +84.4% |
| Total equity and liabilities | 10/49 | €234,037 | €172,681 | -€61,357 | -26.2% |
| Equity | 10/15 | €90,716 | €98,746 | +€8,030 | +8.9% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €1,877 | €1,877 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,877 | €1,877 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,877 | €1,877 | = | 0.0% |
| Profit (loss) carried forward | 14 | €88,838 | €96,868 | +€8,030 | +9.0% |
| Amounts payable | 17/49 | €143,321 | €73,935 | -€69,387 | -48.4% |
| Amounts payable within one year | 42/48 | €143,321 | €73,935 | -€69,387 | -48.4% |
| Financial debts | 43 | €2,036 | €4,634 | +€2,598 | +128% |
| Credit institutions | 430/8 | €2,036 | €4,634 | +€2,598 | +128% |
| Trade debts | 44 | €110,251 | €37,988 | -€72,262 | -65.5% |
| Suppliers | 440/4 | €110,251 | €37,988 | -€72,262 | -65.5% |
| Taxes, remuneration and social security | 45 | €28,615 | €31,313 | +€2,698 | +9.4% |
| Taxes | 450/3 | €28,615 | €31,313 | +€2,698 | +9.4% |
| Other amounts payable | 47/48 | €2,420 | - | -€2,420 | |
| Remuneration, social security and pensions | 62 | €1,761 | - | -€1,761 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,591 | €3,574 | -€1,017 | -22.2% |
| Other operating charges | 640/8 | - | €600 | +€600 | |
| Gross operating margin | 9900 | €56,949 | €10,014 | -€46,935 | -82.4% |
| Operating profit (loss) | 9901 | €50,597 | €5,841 | -€44,756 | -88.5% |
| Financial income | 75/76B | €3,093 | €5,338 | +€2,245 | +72.6% |
| Recurring financial income | 75 | €3,093 | €5,338 | +€2,245 | +72.6% |
| Financial charges | 65/66B | €1,259 | €451 | -€808 | -64.2% |
| Recurring financial charges | 65 | €1,259 | €451 | -€808 | -64.2% |
| Profit (loss) for the period before taxes | 9903 | €52,431 | €10,728 | -€41,703 | -79.5% |
| Income taxes | 67/77 | €12,305 | €2,698 | -€9,607 | -78.1% |
| Profit (loss) for the period | 9904 | €40,126 | €8,030 | -€32,096 | -80.0% |
| Profit (loss) for the period to be appropriated | 9905 | €40,126 | €8,030 | -€32,096 | -80.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.