TOITURES DRON: 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 DRON
Largest movements
- Tangible fixed assets +€168,306
up €168,306 (+60.5%), from €278,304 to €446,611
of which Furniture and vehicles: +€95,065
- Cash -€107,029
down €107,029 (-15.5%), from €688,685 to €581,655
mainly Investment in fixed assets (net) (-€286,343) and Contributions, distributions and other (-€97,000)
- Current investments +€80,000
up €80,000 (+28.6%), from €280,000 to €360,000
- Receivables within one year -€45,212
down €45,212 (-30.1%), from €150,085 to €104,874
of which Other amounts receivable: -€26,175
- Debts after one year +€98,916
up €98,916 (+264%), from €37,461 to €136,377
- Reserves +€53,013
up €53,013 (+4.7%), from €1.1m to €1.2m
of which Distributable reserves: +€53,013
- Trade debts -€38,023
down €38,023 (-68.7%), from €55,385 to €17,362
- Current portion of long-term debt -€36,683
down €36,683 (-100%), from €36,683 to €0
- Tax, wage and social debts +€19,576
up €19,576 (+127%), from €15,465 to €35,041
of which Remuneration and social security: +€19,374
- Turnover +€1.7m
new in 2025: €1.7m
- Purchases and services +€151,978
up €151,978 (+18.4%), from €827,664 to €979,642
- Gross operating margin +€56,220
up €56,220 (+7.9%), from €715,591 to €771,810
- Staff costs +€36,269
up €36,269 (+9.6%), from €376,835 to €413,104
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 | €1,664,173 | €1,766,603 | +€102,430 | +6.2% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €408,545 | €576,851 | +€168,306 | +41.2% |
| Tangible fixed assets | 22/27 | €278,304 | €446,611 | +€168,306 | +60.5% |
| Land and buildings | 22 | €97,751 | €191,951 | +€94,200 | +96.4% |
| Plant, machinery and equipment | 23 | €146,392 | €125,433 | -€20,959 | -14.3% |
| Furniture and vehicles | 24 | €34,161 | €129,226 | +€95,065 | +278% |
| Financial fixed assets | 28 | €130,241 | €130,241 | = | 0.0% |
| Current assets | 29/58 | €1,255,628 | €1,189,752 | -€65,876 | -5.2% |
| Stocks and contracts in progress | 3 | €136,858 | €133,219 | -€3,640 | -2.7% |
| Stocks | 30/36 | €136,858 | €133,219 | -€3,640 | -2.7% |
| Amounts receivable within one year | 40/41 | €150,085 | €104,874 | -€45,212 | -30.1% |
| Trade receivables | 40 | €90,008 | €70,971 | -€19,037 | -21.1% |
| Other amounts receivable | 41 | €60,077 | €33,902 | -€26,175 | -43.6% |
| Current investments | 50/53 | €280,000 | €360,000 | +€80,000 | +28.6% |
| Cash at bank and in hand | 54/58 | €688,685 | €581,655 | -€107,029 | -15.5% |
| Deferred charges and accrued income | 490/1 | €0 | €10,004 | +€10,004 | |
| Total equity and liabilities | 10/49 | €1,664,173 | €1,766,603 | +€102,430 | +6.2% |
| Equity | 10/15 | €1,513,680 | €1,572,323 | +€58,644 | +3.9% |
| Contributions | 10/11 | €134,040 | €134,040 | = | 0.0% |
| Reserves | 13 | €1,127,561 | €1,180,574 | +€53,013 | +4.7% |
| Non-distributable reserves | 130/1 | €40,404 | €40,404 | = | 0.0% |
| Reserves not available under the articles | 1311 | €40,404 | €40,404 | = | 0.0% |
| Tax-exempt reserves | 132 | €45,757 | €45,757 | = | 0.0% |
| Distributable reserves | 133 | €1,041,400 | €1,094,413 | +€53,013 | +5.1% |
| Profit (loss) carried forward | 14 | €252,078 | €257,709 | +€5,631 | +2.2% |
| Provisions and deferred taxes | 16 | €5,500 | €5,500 | = | 0.0% |
| Deferred taxes | 168 | €5,500 | €5,500 | = | 0.0% |
| Amounts payable | 17/49 | €144,993 | €188,780 | +€43,786 | +30.2% |
| Amounts payable after more than one year | 17 | €37,461 | €136,377 | +€98,916 | +264% |
| Financial debts | 170/4 | €37,461 | €136,377 | +€98,916 | +264% |
| Amounts payable within one year | 42/48 | €107,533 | €52,403 | -€55,130 | -51.3% |
| Current portion of amounts payable after more than one year | 42 | €36,683 | €0 | -€36,683 | -100% |
| Trade debts | 44 | €55,385 | €17,362 | -€38,023 | -68.7% |
| Suppliers | 440/4 | €55,385 | €17,362 | -€38,023 | -68.7% |
| Taxes, remuneration and social security | 45 | €15,465 | €35,041 | +€19,576 | +127% |
| Taxes | 450/3 | €14,799 | €15,001 | +€202 | +1.4% |
| Remuneration and social security | 454/9 | €666 | €20,040 | +€19,374 | +2,908% |
| Other amounts payable | 47/48 | €0 | €0 | = | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Turnover | 70 | - | €1,710,273 | +€1.7m | |
| Goods, raw materials, services and sundry goods | 60/61 | €827,664 | €979,642 | +€151,978 | +18.4% |
| Remuneration, social security and pensions | 62 | €376,835 | €413,104 | +€36,269 | +9.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €105,055 | €118,037 | +€12,982 | +12.4% |
| Other operating charges | 640/8 | €18,644 | €7,738 | -€10,906 | -58.5% |
| Non-recurring operating charges | 66A | €507 | €85 | -€422 | -83.2% |
| Gross operating margin | 9900 | €715,591 | €771,810 | +€56,220 | +7.9% |
| Operating profit (loss) | 9901 | €214,549 | €232,846 | +€18,296 | +8.5% |
| Financial income | 75/76B | €8,983 | €10,594 | +€1,611 | +17.9% |
| Recurring financial income | 75 | €8,983 | €10,594 | +€1,611 | +17.9% |
| Financial charges | 65/66B | €2,663 | €4,902 | +€2,239 | +84.1% |
| Recurring financial charges | 65 | €2,663 | €4,902 | +€2,239 | +84.1% |
| Profit (loss) for the period before taxes | 9903 | €220,869 | €238,538 | +€17,669 | +8.0% |
| Transfer from deferred taxes | 780 | €3,000 | - | -€3,000 | |
| Income taxes | 67/77 | €70,185 | €82,894 | +€12,709 | +18.1% |
| Profit (loss) for the period | 9904 | €153,684 | €155,644 | +€1,960 | +1.3% |
| Profit (loss) for the period to be appropriated | 9905 | €153,684 | €155,644 | +€1,960 | +1.3% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.