Toitures LAROY: what changed
Toitures LAROY
Largest movements
- Cash -€59,527
down €59,527 (-28.4%), from €209,732 to €150,205
mainly Investment in fixed assets (net) (-€49,174) and Debts after one year (-€43,900)
- Receivables within one year -€45,533
down €45,533 (-48.5%), from €93,818 to €48,285
of which Trade receivables: -€48,574
- Tangible fixed assets -€38,199
down €38,199 (-12.7%), from €300,215 to €262,016
of which Leasing and similar rights: -€64,643
- Deferred charges and accrued income +€30,981
up €30,981 (+376%), from €8,240 to €39,221
- Debts after one year -€43,900
down €43,900 (-21.3%), from €205,937 to €162,038
- Current portion of long-term debt -€24,908
down €24,908 (-25.9%), from €96,173 to €71,265
- Profit (loss) carried forward -€19,367
down €19,367 (-92.9%), from €20,849 to €1,482
- Other debts -€11,334
down €11,334 (-77.8%), from €14,561 to €3,227
- Tax, wage and social debts -€9,955
down €9,955 (-22.1%), from €45,089 to €35,134
of which Taxes: -€6,622
- Gross operating margin -€131,229
down €131,229 (-20.8%), from €631,548 to €500,319
- Staff costs -€39,229
down €39,229 (-8.9%), from €443,072 to €403,843
- Taxes -€20,789
down €20,789 (-98.4%), from €21,116 to €327
- Depreciation +€11,149
up €11,149 (+14.5%), from €76,891 to €88,040
- Other operating charges -€6,712
down €6,712 (-25.2%), from €26,637 to €19,925
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €638,214 | €519,958 | -€118,257 | -18.5% |
| Fixed assets | 21/28 | €301,606 | €262,740 | -€38,866 | -12.9% |
| Intangible fixed assets | 21 | €1,112 | €445 | -€667 | -60.0% |
| Tangible fixed assets | 22/27 | €300,215 | €262,016 | -€38,199 | -12.7% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €42,212 | €68,656 | +€26,444 | +62.6% |
| Leasing and similar rights | 25 | €258,003 | €193,360 | -€64,643 | -25.1% |
| Financial fixed assets | 28 | €279 | €279 | = | 0.0% |
| Current assets | 29/58 | €336,609 | €257,218 | -€79,391 | -23.6% |
| Stocks and contracts in progress | 3 | €24,819 | €19,507 | -€5,312 | -21.4% |
| Stocks | 30/36 | €24,819 | €19,507 | -€5,312 | -21.4% |
| Amounts receivable within one year | 40/41 | €93,818 | €48,285 | -€45,533 | -48.5% |
| Trade receivables | 40 | €89,151 | €40,577 | -€48,574 | -54.5% |
| Other amounts receivable | 41 | €4,667 | €7,708 | +€3,041 | +65.2% |
| Cash at bank and in hand | 54/58 | €209,732 | €150,205 | -€59,527 | -28.4% |
| Deferred charges and accrued income | 490/1 | €8,240 | €39,221 | +€30,981 | +376% |
| Total equity and liabilities | 10/49 | €638,214 | €519,958 | -€118,257 | -18.5% |
| Equity | 10/15 | €257,809 | €238,442 | -€19,367 | -7.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €224,560 | €224,560 | = | 0.0% |
| Distributable reserves | 133 | €224,560 | €224,560 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,849 | €1,482 | -€19,367 | -92.9% |
| Investment grants | 15 | €0 | - | = | |
| Amounts payable | 17/49 | €380,405 | €281,516 | -€98,890 | -26.0% |
| Amounts payable after more than one year | 17 | €205,937 | €162,038 | -€43,900 | -21.3% |
| Financial debts | 170/4 | €205,937 | €162,038 | -€43,900 | -21.3% |
| Amounts payable within one year | 42/48 | €171,542 | €118,478 | -€53,063 | -30.9% |
| Current portion of amounts payable after more than one year | 42 | €96,173 | €71,265 | -€24,908 | -25.9% |
| Trade debts | 44 | €15,718 | €8,724 | -€6,994 | -44.5% |
| Suppliers | 440/4 | €15,718 | €8,724 | -€6,994 | -44.5% |
| Advances received on contracts in progress | 46 | - | €128 | +€128 | |
| Taxes, remuneration and social security | 45 | €45,089 | €35,134 | -€9,955 | -22.1% |
| Taxes | 450/3 | €7,031 | €409 | -€6,622 | -94.2% |
| Remuneration and social security | 454/9 | €38,058 | €34,725 | -€3,333 | -8.8% |
| Other amounts payable | 47/48 | €14,561 | €3,227 | -€11,334 | -77.8% |
| Accrued charges and deferred income | 492/3 | €2,927 | €1,000 | -€1,927 | -65.8% |
| Remuneration, social security and pensions | 62 | €443,072 | €403,843 | -€39,229 | -8.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €76,891 | €88,040 | +€11,149 | +14.5% |
| Other operating charges | 640/8 | €26,637 | €19,925 | -€6,712 | -25.2% |
| Gross operating margin | 9900 | €631,548 | €500,319 | -€131,229 | -20.8% |
| Operating profit (loss) | 9901 | €84,948 | -€11,488 | -€96,436 | |
| Financial income | 75/76B | €9,550 | €6,233 | -€3,317 | -34.7% |
| Recurring financial income | 75 | €9,550 | €6,233 | -€3,317 | -34.7% |
| Financial charges | 65/66B | €16,215 | €13,784 | -€2,431 | -15.0% |
| Recurring financial charges | 65 | €16,215 | €13,784 | -€2,431 | -15.0% |
| Profit (loss) for the period before taxes | 9903 | €78,282 | -€19,040 | -€97,322 | |
| Income taxes | 67/77 | €21,116 | €327 | -€20,789 | -98.4% |
| Profit (loss) for the period | 9904 | €57,166 | -€19,367 | -€76,533 | |
| Profit (loss) for the period to be appropriated | 9905 | €57,166 | -€19,367 | -€76,533 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.