TOITURES LAVIOLETTE: 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 LAVIOLETTE
Largest movements
- Receivables within one year -€96,397
down €96,397 (-81.1%), from €118,846 to €22,448
of which Trade receivables: -€77,173
- Cash +€41,216
up €41,216 (+524%), from €7,862 to €49,078
mainly Receivables within one year (+€96,397) and Net result for the year (+€45,891)
- Trade debts -€85,978
down €85,978 (-66.5%), from €129,366 to €43,388
- Profit (loss) carried forward +€35,891
up €35,891 (+151%), from €23,835 to €59,727
- Other debts -€17,394
down €17,394 (-38.9%), from €44,758 to €27,364
- Reserves +€10,000
up €10,000 (+56.0%), from €17,860 to €27,860
of which Distributable reserves: +€10,000
- Debts after one year +€8,919
up €8,919 (+3.3%), from €268,157 to €277,075
- Gross operating margin +€85,381
up €85,381 (+41.1%), from €207,973 to €293,354
- Depreciation +€16,287
up €16,287 (+65.0%), from €25,044 to €41,331
- Taxes +€9,040
up €9,040 (+5,215%), from €173 to €9,213
- Staff costs +€5,884
up €5,884 (+3.4%), from €172,582 to €178,466
- Financial charges +€3,066
up €3,066 (+25.0%), from €12,262 to €15,327
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 | €530,843 | €482,251 | -€48,592 | -9.2% |
| Fixed assets | 21/28 | €392,330 | €396,694 | +€4,363 | +1.1% |
| Tangible fixed assets | 22/27 | €389,620 | €393,984 | +€4,363 | +1.1% |
| Land and buildings | 22 | €303,649 | €298,459 | -€5,190 | -1.7% |
| Plant, machinery and equipment | 23 | €17,180 | €19,395 | +€2,215 | +12.9% |
| Furniture and vehicles | 24 | €21,850 | €39,023 | +€17,172 | +78.6% |
| Leasing and similar rights | 25 | €46,941 | €37,107 | -€9,834 | -21.0% |
| Financial fixed assets | 28 | €2,710 | €2,710 | = | 0.0% |
| Current assets | 29/58 | €138,513 | €85,558 | -€52,955 | -38.2% |
| Stocks and contracts in progress | 3 | €11,805 | €12,649 | +€845 | +7.2% |
| Stocks | 30/36 | €11,805 | €12,649 | +€845 | +7.2% |
| Amounts receivable within one year | 40/41 | €118,846 | €22,448 | -€96,397 | -81.1% |
| Trade receivables | 40 | €89,268 | €12,095 | -€77,173 | -86.5% |
| Other amounts receivable | 41 | €29,578 | €10,354 | -€19,224 | -65.0% |
| Cash at bank and in hand | 54/58 | €7,862 | €49,078 | +€41,216 | +524% |
| Deferred charges and accrued income | 490/1 | - | €1,381 | +€1,381 | |
| Total equity and liabilities | 10/49 | €530,843 | €482,251 | -€48,592 | -9.2% |
| Equity | 10/15 | €60,295 | €106,187 | +€45,891 | +76.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €17,860 | €27,860 | +€10,000 | +56.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €16,000 | €26,000 | +€10,000 | +62.5% |
| Profit (loss) carried forward | 14 | €23,835 | €59,727 | +€35,891 | +151% |
| Amounts payable | 17/49 | €470,547 | €376,064 | -€94,483 | -20.1% |
| Amounts payable after more than one year | 17 | €268,157 | €277,075 | +€8,919 | +3.3% |
| Financial debts | 170/4 | €268,157 | €277,075 | +€8,919 | +3.3% |
| Amounts payable within one year | 42/48 | €202,391 | €98,989 | -€103,402 | -51.1% |
| Current portion of amounts payable after more than one year | 42 | €27,286 | €26,301 | -€986 | -3.6% |
| Trade debts | 44 | €129,366 | €43,388 | -€85,978 | -66.5% |
| Suppliers | 440/4 | €129,366 | €43,388 | -€85,978 | -66.5% |
| Taxes, remuneration and social security | 45 | €981 | €1,937 | +€956 | +97.5% |
| Taxes | 450/3 | €25 | €35 | +€10 | +40.3% |
| Remuneration and social security | 454/9 | €956 | €1,902 | +€946 | +99.0% |
| Other amounts payable | 47/48 | €44,758 | €27,364 | -€17,394 | -38.9% |
| Remuneration, social security and pensions | 62 | €172,582 | €178,466 | +€5,884 | +3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,044 | €41,331 | +€16,287 | +65.0% |
| Other operating charges | 640/8 | €1,260 | €3,386 | +€2,126 | +169% |
| Gross operating margin | 9900 | €207,973 | €293,354 | +€85,381 | +41.1% |
| Operating profit (loss) | 9901 | €9,087 | €70,171 | +€61,084 | +672% |
| Financial income | 75/76B | €77 | €261 | +€184 | +239% |
| Recurring financial income | 75 | €77 | €261 | +€184 | +239% |
| Financial charges | 65/66B | €12,262 | €15,327 | +€3,066 | +25.0% |
| Recurring financial charges | 65 | €12,262 | €15,327 | +€3,066 | +25.0% |
| Profit (loss) for the period before taxes | 9903 | -€3,098 | €55,105 | +€58,203 | |
| Income taxes | 67/77 | €173 | €9,213 | +€9,040 | +5,215% |
| Profit (loss) for the period | 9904 | -€3,271 | €45,891 | +€49,163 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,271 | €45,891 | +€49,163 |
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 30 October 2026 via checked.be.