TOITURES DETHIER: 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 DETHIER
Largest movements
- Receivables within one year +€39,817
up €39,817 (+47.3%), from €84,152 to €123,970
of which Other amounts receivable: +€37,156
- Tangible fixed assets +€25,295
up €25,295 (+35.0%), from €72,186 to €97,481
of which Leasing and similar rights: +€50,821
- Deferred charges and accrued income +€10,182
up €10,182 (+216%), from €4,710 to €14,893
- Stocks and contracts -€5,187
down €5,187 (-31.4%), from €16,529 to €11,342
- Cash +€4,364
up €4,364 (+230%), from €1,897 to €6,261
mainly Trade debts (+€48,388) and Depreciation (+€30,225)
- Trade debts +€48,388
up €48,388 (+76.9%), from €62,961 to €111,348
- Reserves -€14,254
down €14,254 (-60.2%), from €23,678 to €9,424
of which Distributable reserves: -€12,395
- Current portion of long-term debt +€13,271
up €13,271 (+42.5%), from €31,256 to €44,527
- Short-term financial debts +€12,126
up €12,126 (+26.9%), from €45,000 to €57,126
- Debts after one year +€7,846
up €7,846 (+23.0%), from €34,158 to €42,004
- Staff costs +€65,964
up €65,964 (+28.4%), from €232,356 to €298,320
- Gross operating margin +€37,025
up €37,025 (+12.3%), from €301,535 to €338,560
- Other operating charges +€12,664
up €12,664 (+158%), from €8,037 to €20,701
- Depreciation -€10,576
down €10,576 (-25.9%), from €40,800 to €30,225
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 | €183,069 | €254,172 | +€71,103 | +38.8% |
| Fixed assets | 21/28 | €75,780 | €97,707 | +€21,927 | +28.9% |
| Tangible fixed assets | 22/27 | €72,186 | €97,481 | +€25,295 | +35.0% |
| Land and buildings | 22 | €14,874 | €14,874 | = | 0.0% |
| Plant, machinery and equipment | 23 | €134 | €5,270 | +€5,135 | +3,822% |
| Furniture and vehicles | 24 | €57,178 | €26,517 | -€30,661 | -53.6% |
| Leasing and similar rights | 25 | - | €50,821 | +€50,821 | |
| Financial fixed assets | 28 | €3,594 | €226 | -€3,368 | -93.7% |
| Current assets | 29/58 | €107,289 | €156,465 | +€49,176 | +45.8% |
| Stocks and contracts in progress | 3 | €16,529 | €11,342 | -€5,187 | -31.4% |
| Stocks | 30/36 | €16,529 | €11,342 | -€5,187 | -31.4% |
| Amounts receivable within one year | 40/41 | €84,152 | €123,970 | +€39,817 | +47.3% |
| Trade receivables | 40 | €59,413 | €62,074 | +€2,661 | +4.5% |
| Other amounts receivable | 41 | €24,740 | €61,896 | +€37,156 | +150% |
| Cash at bank and in hand | 54/58 | €1,897 | €6,261 | +€4,364 | +230% |
| Deferred charges and accrued income | 490/1 | €4,710 | €14,893 | +€10,182 | +216% |
| Total equity and liabilities | 10/49 | €183,069 | €254,172 | +€71,103 | +38.8% |
| Equity | 10/15 | €3,005 | -€14,419 | -€17,424 | |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €23,678 | €9,424 | -€14,254 | -60.2% |
| Non-distributable reserves | 130/1 | €1,859 | €0 | -€1,859 | -100% |
| Reserves not available under the articles | 1311 | €1,859 | €0 | -€1,859 | -100% |
| Tax-exempt reserves | 132 | €9,424 | €9,424 | = | 0.0% |
| Distributable reserves | 133 | €12,395 | €0 | -€12,395 | -100% |
| Profit (loss) carried forward | 14 | -€39,265 | -€42,435 | -€3,170 | -8.1% |
| Amounts payable | 17/49 | €180,064 | €268,591 | +€88,527 | +49.2% |
| Amounts payable after more than one year | 17 | €34,158 | €42,004 | +€7,846 | +23.0% |
| Financial debts | 170/4 | €34,158 | €42,004 | +€7,846 | +23.0% |
| Amounts payable within one year | 42/48 | €145,906 | €226,302 | +€80,396 | +55.1% |
| Current portion of amounts payable after more than one year | 42 | €31,256 | €44,527 | +€13,271 | +42.5% |
| Financial debts | 43 | €45,000 | €57,126 | +€12,126 | +26.9% |
| Credit institutions | 430/8 | €45,000 | €57,126 | +€12,126 | +26.9% |
| Trade debts | 44 | €62,961 | €111,348 | +€48,388 | +76.9% |
| Suppliers | 440/4 | €62,961 | €111,348 | +€48,388 | +76.9% |
| Taxes, remuneration and social security | 45 | €6,689 | €13,301 | +€6,612 | +98.8% |
| Taxes | 450/3 | €2,634 | €4,744 | +€2,110 | +80.1% |
| Remuneration and social security | 454/9 | €4,056 | €8,557 | +€4,501 | +111% |
| Accrued charges and deferred income | 492/3 | - | €285 | +€285 | |
| Remuneration, social security and pensions | 62 | €232,356 | €298,320 | +€65,964 | +28.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,800 | €30,225 | -€10,576 | -25.9% |
| Other operating charges | 640/8 | €8,037 | €20,701 | +€12,664 | +158% |
| Gross operating margin | 9900 | €301,535 | €338,560 | +€37,025 | +12.3% |
| Operating profit (loss) | 9901 | €20,342 | -€10,686 | -€31,028 | |
| Financial income | 75/76B | - | €334 | +€334 | |
| Recurring financial income | 75 | - | €334 | +€334 | |
| Financial charges | 65/66B | €6,806 | €6,633 | -€172 | -2.5% |
| Recurring financial charges | 65 | €6,806 | €6,633 | -€172 | -2.5% |
| Profit (loss) for the period before taxes | 9903 | €13,536 | -€16,986 | -€30,521 | |
| Income taxes | 67/77 | €2,593 | €439 | -€2,155 | -83.1% |
| Profit (loss) for the period | 9904 | €10,942 | -€17,424 | -€28,367 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,942 | -€17,424 | -€28,367 |
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 25 October 2026 via checked.be.