TOITURES LAURENT: 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 LAURENT
Largest movements
- Receivables within one year -€20,959
down €20,959 (-17.4%), from €120,205 to €99,246
of which Trade receivables: -€20,267
- Tangible fixed assets +€6,278
up €6,278 (+6.4%), from €97,688 to €103,965
of which Furniture and vehicles: +€21,282
- Cash -€5,549
no longer reported in 2025 (was €5,549)
mainly Investment in fixed assets (net) (-€32,394) and Net result for the year (-€29,732)
- Profit (loss) carried forward -€29,732
down €29,732 (-69.6%), from €42,717 to €12,985
- Trade debts -€9,047
down €9,047 (-17.5%), from €51,821 to €42,774
- Accrued charges and deferred income +€6,992
up €6,992 (+21.8%), from €32,045 to €39,037
- Current portion of long-term debt +€5,743
up €5,743 (+43.3%), from €13,250 to €18,993
- Debts after one year +€4,730
up €4,730 (+6.7%), from €70,414 to €75,144
- Gross operating margin -€59,258
down €59,258 (-47.0%), from €126,089 to €66,831
- Taxes -€1,530
no longer reported in 2025 (was €1,530)
- Financial income +€1,507
new in 2025: €1,507
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 | €223,894 | €203,683 | -€20,210 | -9.0% |
| Fixed assets | 21/28 | €98,042 | €104,320 | +€6,278 | +6.4% |
| Tangible fixed assets | 22/27 | €97,688 | €103,965 | +€6,278 | +6.4% |
| Furniture and vehicles | 24 | €17,925 | €39,207 | +€21,282 | +119% |
| Leasing and similar rights | 25 | €79,763 | €64,758 | -€15,005 | -18.8% |
| Financial fixed assets | 28 | €354 | €354 | = | 0.0% |
| Current assets | 29/58 | €125,851 | €99,364 | -€26,488 | -21.0% |
| Amounts receivable within one year | 40/41 | €120,205 | €99,246 | -€20,959 | -17.4% |
| Trade receivables | 40 | €46,171 | €25,904 | -€20,267 | -43.9% |
| Other amounts receivable | 41 | €74,033 | €73,342 | -€692 | -0.9% |
| Cash at bank and in hand | 54/58 | €5,549 | - | -€5,549 | |
| Deferred charges and accrued income | 490/1 | €98 | €118 | +€20 | +20.2% |
| Total equity and liabilities | 10/49 | €223,894 | €203,683 | -€20,210 | -9.0% |
| Equity | 10/15 | €47,217 | €17,485 | -€29,732 | -63.0% |
| Contributions | 10/11 | €4,500 | €4,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €42,717 | €12,985 | -€29,732 | -69.6% |
| Amounts payable | 17/49 | €176,677 | €186,199 | +€9,522 | +5.4% |
| Amounts payable after more than one year | 17 | €70,414 | €75,144 | +€4,730 | +6.7% |
| Financial debts | 170/4 | €70,414 | €75,144 | +€4,730 | +6.7% |
| Amounts payable within one year | 42/48 | €74,217 | €72,018 | -€2,200 | -3.0% |
| Current portion of amounts payable after more than one year | 42 | €13,250 | €18,993 | +€5,743 | +43.3% |
| Financial debts | 43 | €2,073 | €5,923 | +€3,849 | +186% |
| Credit institutions | 430/8 | - | €3,855 | +€3,855 | |
| Other loans | 439 | €2,073 | €2,068 | -€6 | -0.3% |
| Trade debts | 44 | €51,821 | €42,774 | -€9,047 | -17.5% |
| Suppliers | 440/4 | €51,821 | €42,774 | -€9,047 | -17.5% |
| Taxes, remuneration and social security | 45 | €7,073 | €4,328 | -€2,745 | -38.8% |
| Taxes | 450/3 | €807 | €1,723 | +€916 | +114% |
| Remuneration and social security | 454/9 | €6,266 | €2,605 | -€3,661 | -58.4% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €32,045 | €39,037 | +€6,992 | +21.8% |
| Remuneration, social security and pensions | 62 | €64,341 | €65,478 | +€1,137 | +1.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,348 | €26,116 | +€768 | +3.0% |
| Other operating charges | 640/8 | €333 | €422 | +€88 | +26.4% |
| Non-recurring operating charges | 66A | -€655 | - | +€655 | |
| Gross operating margin | 9900 | €126,089 | €66,831 | -€59,258 | -47.0% |
| Operating profit (loss) | 9901 | €36,722 | -€25,185 | -€61,907 | |
| Financial income | 75/76B | - | €1,507 | +€1,507 | |
| Recurring financial income | 75 | - | €1,507 | +€1,507 | |
| Financial charges | 65/66B | €6,790 | €6,054 | -€736 | -10.8% |
| Recurring financial charges | 65 | €6,790 | €6,054 | -€736 | -10.8% |
| Profit (loss) for the period before taxes | 9903 | €29,932 | -€29,732 | -€59,664 | |
| Income taxes | 67/77 | €1,530 | - | -€1,530 | |
| Profit (loss) for the period | 9904 | €28,402 | -€29,732 | -€58,134 | |
| Profit (loss) for the period to be appropriated | 9905 | €28,402 | -€29,732 | -€58,134 |
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 1 November 2026 via checked.be.