TOITURES LANZA: 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 LANZA
Largest movements
- Receivables within one year -€49,388
down €49,388 (-30.3%), from €163,059 to €113,670
of which Trade receivables: -€64,403
- Tangible fixed assets -€27,816
down €27,816 (-28.6%), from €97,214 to €69,398
of which Plant, machinery and equipment: -€16,044
- Cash -€19,137
down €19,137 (-99.4%), from €19,258 to €120
mainly Other debts (-€39,269) and Debts after one year (-€26,530)
- Other debts -€39,269
down €39,269 (-92.5%), from €42,473 to €3,204
- Debts after one year -€26,530
down €26,530 (-41.9%), from €63,352 to €36,822
- Profit (loss) carried forward -€16,293
new in 2025: -€16,293
- Trade debts -€15,814
down €15,814 (-63.7%), from €24,821 to €9,007
- Gross operating margin -€40,833
down €40,833 (-27.0%), from €150,964 to €110,130
- Taxes -€8,137
no longer reported in 2025 (was €8,137)
- Purchases and services +€5,745
up €5,745 (+2.0%), from €292,763 to €298,507
- Staff costs +€4,153
up €4,153 (+4.8%), from €85,970 to €90,122
- Financial charges -€1,980
down €1,980 (-40.2%), from €4,923 to €2,943
of which Financial charges: -€1,210
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 | €283,137 | €187,089 | -€96,048 | -33.9% |
| Fixed assets | 21/28 | €100,099 | €72,500 | -€27,599 | -27.6% |
| Tangible fixed assets | 22/27 | €97,214 | €69,398 | -€27,816 | -28.6% |
| Plant, machinery and equipment | 23 | €58,237 | €42,194 | -€16,044 | -27.5% |
| Furniture and vehicles | 24 | €38,122 | €26,809 | -€11,312 | -29.7% |
| Other tangible fixed assets | 26 | €854 | €394 | -€460 | -53.8% |
| Financial fixed assets | 28 | €2,886 | €3,102 | +€217 | +7.5% |
| Current assets | 29/58 | €183,038 | €114,589 | -€68,449 | -37.4% |
| Amounts receivable within one year | 40/41 | €163,059 | €113,670 | -€49,388 | -30.3% |
| Trade receivables | 40 | €148,713 | €84,310 | -€64,403 | -43.3% |
| Other amounts receivable | 41 | €14,346 | €29,360 | +€15,014 | +105% |
| Cash at bank and in hand | 54/58 | €19,258 | €120 | -€19,137 | -99.4% |
| Deferred charges and accrued income | 490/1 | €721 | €799 | +€77 | +10.7% |
| Total equity and liabilities | 10/49 | €283,137 | €187,089 | -€96,048 | -33.9% |
| Equity | 10/15 | €114,141 | €97,848 | -€16,293 | -14.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €107,941 | €107,941 | = | 0.0% |
| Distributable reserves | 133 | €107,941 | €107,941 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€16,293 | -€16,293 | |
| Amounts payable | 17/49 | €168,996 | €89,241 | -€79,755 | -47.2% |
| Amounts payable after more than one year | 17 | €63,352 | €36,822 | -€26,530 | -41.9% |
| Financial debts | 170/4 | €63,352 | €36,822 | -€26,530 | -41.9% |
| Amounts payable within one year | 42/48 | €105,644 | €52,419 | -€53,225 | -50.4% |
| Current portion of amounts payable after more than one year | 42 | €25,635 | €26,530 | +€894 | +3.5% |
| Trade debts | 44 | €24,821 | €9,007 | -€15,814 | -63.7% |
| Suppliers | 440/4 | €24,821 | €9,007 | -€15,814 | -63.7% |
| Taxes, remuneration and social security | 45 | €12,715 | €13,678 | +€963 | +7.6% |
| Taxes | 450/3 | €9,992 | €9,021 | -€971 | -9.7% |
| Remuneration and social security | 454/9 | €2,723 | €4,657 | +€1,934 | +71.0% |
| Other amounts payable | 47/48 | €42,473 | €3,204 | -€39,269 | -92.5% |
| Non-recurring operating income | 76A | €3 | €415 | +€412 | +13,632% |
| Goods, raw materials, services and sundry goods | 60/61 | €292,763 | €298,507 | +€5,745 | +2.0% |
| Remuneration, social security and pensions | 62 | €85,970 | €90,122 | +€4,153 | +4.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,687 | €31,164 | -€522 | -1.6% |
| Other operating charges | 640/8 | €1,142 | €2,193 | +€1,051 | +92.0% |
| Non-recurring operating charges | 66A | €404 | €0 | -€404 | -99.9% |
| Gross operating margin | 9900 | €150,964 | €110,130 | -€40,833 | -27.0% |
| Operating profit (loss) | 9901 | €31,761 | -€13,350 | -€45,111 | |
| Financial charges | 65/66B | €4,923 | €2,943 | -€1,980 | -40.2% |
| Recurring financial charges | 65 | €4,153 | €2,943 | -€1,210 | -29.1% |
| Non-recurring financial charges | 66B | €770 | - | -€770 | |
| Profit (loss) for the period before taxes | 9903 | €26,838 | -€16,293 | -€43,131 | |
| Income taxes | 67/77 | €8,137 | - | -€8,137 | |
| Profit (loss) for the period | 9904 | €18,701 | -€16,293 | -€34,994 | |
| Profit (loss) for the period to be appropriated | 9905 | €18,701 | -€16,293 | -€34,994 |
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 26 October 2026 via checked.be.