TOITURES DION: 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 DION
Largest movements
- Tangible fixed assets -€42,392
down €42,392 (-21.6%), from €196,200 to €153,808
of which Furniture and vehicles: -€27,481
- Cash -€36,346
down €36,346 (-15.3%), from €238,068 to €201,722
mainly Contributions, distributions and other (-€92,095) and Debts after one year (-€34,229)
- Receivables within one year -€14,163
down €14,163 (-52.7%), from €26,883 to €12,721
of which Trade receivables: -€12,243
- Debts after one year -€34,229
down €34,229 (-41.4%), from €82,763 to €48,534
- Other debts -€33,738
down €33,738 (-25.5%), from €132,045 to €98,308
- Current portion of long-term debt -€12,455
down €12,455 (-26.7%), from €46,683 to €34,229
- Tax, wage and social debts -€11,009
down €11,009 (-55.4%), from €19,887 to €8,877
of which Taxes: -€8,459
- Gross operating margin +€6,817
up €6,817 (+2.6%), from €263,225 to €270,042
- Staff costs +€5,950
up €5,950 (+6.3%), from €93,941 to €99,891
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 | €462,367 | €369,437 | -€92,931 | -20.1% |
| Fixed assets | 21/28 | €196,375 | €153,983 | -€42,392 | -21.6% |
| Tangible fixed assets | 22/27 | €196,200 | €153,808 | -€42,392 | -21.6% |
| Land and buildings | 22 | €45,514 | €41,912 | -€3,602 | -7.9% |
| Plant, machinery and equipment | 23 | €32,266 | €20,957 | -€11,309 | -35.0% |
| Furniture and vehicles | 24 | €118,420 | €90,938 | -€27,481 | -23.2% |
| Financial fixed assets | 28 | €175 | €175 | = | 0.0% |
| Current assets | 29/58 | €265,992 | €215,454 | -€50,539 | -19.0% |
| Amounts receivable within one year | 40/41 | €26,883 | €12,721 | -€14,163 | -52.7% |
| Trade receivables | 40 | €16,463 | €4,221 | -€12,243 | -74.4% |
| Other amounts receivable | 41 | €10,420 | €8,500 | -€1,920 | -18.4% |
| Cash at bank and in hand | 54/58 | €238,068 | €201,722 | -€36,346 | -15.3% |
| Deferred charges and accrued income | 490/1 | €1,041 | €1,011 | -€30 | -2.8% |
| Total equity and liabilities | 10/49 | €462,367 | €369,437 | -€92,931 | -20.1% |
| Equity | 10/15 | €174,989 | €174,989 | = | 0.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €171,989 | €171,989 | = | 0.0% |
| Distributable reserves | 133 | €171,989 | €171,989 | = | 0.0% |
| Amounts payable | 17/49 | €287,378 | €194,448 | -€92,931 | -32.3% |
| Amounts payable after more than one year | 17 | €82,763 | €48,534 | -€34,229 | -41.4% |
| Financial debts | 170/4 | €82,763 | €48,534 | -€34,229 | -41.4% |
| Amounts payable within one year | 42/48 | €203,186 | €144,414 | -€58,772 | -28.9% |
| Current portion of amounts payable after more than one year | 42 | €46,683 | €34,229 | -€12,455 | -26.7% |
| Trade debts | 44 | €4,570 | - | -€4,570 | |
| Suppliers | 440/4 | €4,570 | - | -€4,570 | |
| Advances received on contracts in progress | 46 | - | €3,000 | +€3,000 | |
| Taxes, remuneration and social security | 45 | €19,887 | €8,877 | -€11,009 | -55.4% |
| Taxes | 450/3 | €10,615 | €2,156 | -€8,459 | -79.7% |
| Remuneration and social security | 454/9 | €9,271 | €6,721 | -€2,550 | -27.5% |
| Other amounts payable | 47/48 | €132,045 | €98,308 | -€33,738 | -25.5% |
| Accrued charges and deferred income | 492/3 | €1,430 | €1,500 | +€70 | +4.9% |
| Remuneration, social security and pensions | 62 | €93,941 | €99,891 | +€5,950 | +6.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,288 | €43,590 | +€303 | +0.7% |
| Other operating charges | 640/8 | €2,357 | €2,870 | +€513 | +21.8% |
| Gross operating margin | 9900 | €263,225 | €270,042 | +€6,817 | +2.6% |
| Operating profit (loss) | 9901 | €123,639 | €123,691 | +€52 | 0.0% |
| Financial income | 75/76B | €4,367 | €5,491 | +€1,124 | +25.7% |
| Recurring financial income | 75 | €4,367 | €5,491 | +€1,124 | +25.7% |
| Financial charges | 65/66B | €5,169 | €5,308 | +€138 | +2.7% |
| Recurring financial charges | 65 | €5,169 | €5,308 | +€138 | +2.7% |
| Profit (loss) for the period before taxes | 9903 | €122,837 | €123,874 | +€1,037 | +0.8% |
| Income taxes | 67/77 | €29,551 | €31,779 | +€2,228 | +7.5% |
| Profit (loss) for the period | 9904 | €93,286 | €92,095 | -€1,191 | -1.3% |
| Profit (loss) for the period to be appropriated | 9905 | €93,286 | €92,095 | -€1,191 | -1.3% |
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 23 October 2026 via checked.be.