Toitures Eric VAN LEENDERT: 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 Eric VAN LEENDERT
Largest movements
- Receivables within one year -€25,322
down €25,322 (-52.5%), from €48,200 to €22,878
of which Trade receivables: -€18,966
- Cash +€11,260
up €11,260 (+18.6%), from €60,648 to €71,908
mainly Depreciation (+€46,262) and Net result for the year (+€34,010)
- Tangible fixed assets -€9,056
down €9,056 (-10.2%), from €88,585 to €79,529
of which Plant, machinery and equipment: -€12,168
- Stocks and contracts +€2,583
up €2,583 (+29.9%), from €8,634 to €11,216
- Profit (loss) carried forward +€34,010
up €34,010, from -€4,643 to €29,367
- Trade debts -€32,217
down €32,217 (-70.6%), from €45,639 to €13,422
- Debts after one year -€14,880
down €14,880 (-18.7%), from €79,517 to €64,638
- Current portion of long-term debt -€9,804
down €9,804 (-28.5%), from €34,425 to €24,621
- Tax, wage and social debts +€3,158
up €3,158 (+24.3%), from €12,997 to €16,154
of which Taxes: +€8,470
- Gross operating margin +€81,277
up €81,277 (+59.2%), from €137,389 to €218,666
- Staff costs +€28,116
up €28,116 (+29.4%), from €95,694 to €123,810
- Taxes +€3,923
up €3,923, from €0 to €3,923
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 | €229,800 | €207,021 | -€22,779 | -9.9% |
| Fixed assets | 21/28 | €108,283 | €97,226 | -€11,056 | -10.2% |
| Intangible fixed assets | 21 | €19,322 | €17,322 | -€2,000 | -10.4% |
| Tangible fixed assets | 22/27 | €88,585 | €79,529 | -€9,056 | -10.2% |
| Plant, machinery and equipment | 23 | €30,388 | €18,220 | -€12,168 | -40.0% |
| Furniture and vehicles | 24 | €23,783 | €15,939 | -€7,844 | -33.0% |
| Other tangible fixed assets | 26 | €34,414 | €45,370 | +€10,955 | +31.8% |
| Financial fixed assets | 28 | €375 | €375 | = | 0.0% |
| Current assets | 29/58 | €121,517 | €109,794 | -€11,722 | -9.6% |
| Stocks and contracts in progress | 3 | €8,634 | €11,216 | +€2,583 | +29.9% |
| Stocks | 30/36 | €8,634 | €11,216 | +€2,583 | +29.9% |
| Amounts receivable within one year | 40/41 | €48,200 | €22,878 | -€25,322 | -52.5% |
| Trade receivables | 40 | €33,911 | €14,945 | -€18,966 | -55.9% |
| Other amounts receivable | 41 | €14,289 | €7,933 | -€6,355 | -44.5% |
| Cash at bank and in hand | 54/58 | €60,648 | €71,908 | +€11,260 | +18.6% |
| Deferred charges and accrued income | 490/1 | €4,035 | €3,792 | -€243 | -6.0% |
| Total equity and liabilities | 10/49 | €229,800 | €207,021 | -€22,779 | -9.9% |
| Equity | 10/15 | €357 | €34,367 | +€34,010 | +9,524% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,643 | €29,367 | +€34,010 | |
| Amounts payable | 17/49 | €229,442 | €172,654 | -€56,789 | -24.8% |
| Amounts payable after more than one year | 17 | €79,517 | €64,638 | -€14,880 | -18.7% |
| Financial debts | 170/4 | €79,517 | €64,638 | -€14,880 | -18.7% |
| Amounts payable within one year | 42/48 | €149,925 | €108,016 | -€41,909 | -28.0% |
| Current portion of amounts payable after more than one year | 42 | €34,425 | €24,621 | -€9,804 | -28.5% |
| Trade debts | 44 | €45,639 | €13,422 | -€32,217 | -70.6% |
| Suppliers | 440/4 | €45,639 | €13,422 | -€32,217 | -70.6% |
| Taxes, remuneration and social security | 45 | €12,997 | €16,154 | +€3,158 | +24.3% |
| Taxes | 450/3 | €7,685 | €16,154 | +€8,470 | +110% |
| Remuneration and social security | 454/9 | €5,312 | €0 | -€5,312 | -100% |
| Other amounts payable | 47/48 | €56,865 | €53,819 | -€3,045 | -5.4% |
| Remuneration, social security and pensions | 62 | €95,694 | €123,810 | +€28,116 | +29.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,554 | €46,262 | -€292 | -0.6% |
| Other operating charges | 640/8 | €2,116 | €2,172 | +€57 | +2.7% |
| Gross operating margin | 9900 | €137,389 | €218,666 | +€81,277 | +59.2% |
| Operating profit (loss) | 9901 | -€6,975 | €46,422 | +€53,397 | |
| Financial income | 75/76B | €443 | €182 | -€261 | -58.9% |
| Recurring financial income | 75 | €443 | €182 | -€261 | -58.9% |
| Financial charges | 65/66B | €8,961 | €8,671 | -€289 | -3.2% |
| Recurring financial charges | 65 | €8,961 | €8,671 | -€289 | -3.2% |
| Profit (loss) for the period before taxes | 9903 | -€15,492 | €37,933 | +€53,425 | |
| Income taxes | 67/77 | €0 | €3,923 | +€3,923 | |
| Profit (loss) for the period | 9904 | -€15,492 | €34,010 | +€49,502 | |
| Profit (loss) for the period to be appropriated | 9905 | -€15,492 | €34,010 | +€49,502 |
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 24 October 2026 via checked.be.