Toitures LEONARD: 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 LEONARD
Largest movements
- Cash +€110,627
up €110,627 (+32.4%), from €341,730 to €452,357
mainly Net result for the year (+€163,087) and Tax, wage and social debts (+€32,555)
- Stocks and contracts -€25,898
down €25,898 (-21.3%), from €121,338 to €95,440
- Tangible fixed assets -€25,717
down €25,717 (-16.1%), from €160,106 to €134,388
of which Furniture and vehicles: -€19,425
- Reserves +€83,087
up €83,087 (+27.1%), from €306,840 to €389,927
of which Distributable reserves: +€83,087
- Trade debts -€69,407
down €69,407 (-54.9%), from €126,347 to €56,940
- Tax, wage and social debts +€32,555
up €32,555 (+98.6%), from €33,014 to €65,569
of which Remuneration and social security: +€26,780
- Other debts +€32,465
up €32,465 (+58.5%), from €55,491 to €87,956
- Debts after one year -€16,876
down €16,876 (-23.5%), from €71,701 to €54,825
- Staff costs -€49,050
down €49,050 (-9.8%), from €502,393 to €453,343
- Taxes +€11,816
up €11,816 (+26.3%), from €44,977 to €56,793
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 | €671,614 | €734,094 | +€62,480 | +9.3% |
| Fixed assets | 21/28 | €167,832 | €142,114 | -€25,717 | -15.3% |
| Tangible fixed assets | 22/27 | €160,106 | €134,388 | -€25,717 | -16.1% |
| Land and buildings | 22 | €40,447 | €36,827 | -€3,621 | -9.0% |
| Plant, machinery and equipment | 23 | €10,252 | €7,580 | -€2,672 | -26.1% |
| Furniture and vehicles | 24 | €109,407 | €89,982 | -€19,425 | -17.8% |
| Financial fixed assets | 28 | €7,726 | €7,726 | = | 0.0% |
| Current assets | 29/58 | €503,782 | €591,979 | +€88,197 | +17.5% |
| Stocks and contracts in progress | 3 | €121,338 | €95,440 | -€25,898 | -21.3% |
| Stocks | 30/36 | €121,338 | €95,440 | -€25,898 | -21.3% |
| Amounts receivable within one year | 40/41 | €40,714 | €44,182 | +€3,468 | +8.5% |
| Trade receivables | 40 | €33,845 | €10,273 | -€23,572 | -69.6% |
| Other amounts receivable | 41 | €6,870 | €33,909 | +€27,040 | +394% |
| Cash at bank and in hand | 54/58 | €341,730 | €452,357 | +€110,627 | +32.4% |
| Total equity and liabilities | 10/49 | €671,614 | €734,094 | +€62,480 | +9.3% |
| Equity | 10/15 | €368,840 | €451,927 | +€83,087 | +22.5% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €306,840 | €389,927 | +€83,087 | +27.1% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €17,000 | €17,000 | = | 0.0% |
| Distributable reserves | 133 | €283,640 | €366,727 | +€83,087 | +29.3% |
| Amounts payable | 17/49 | €302,774 | €282,167 | -€20,607 | -6.8% |
| Amounts payable after more than one year | 17 | €71,701 | €54,825 | -€16,876 | -23.5% |
| Financial debts | 170/4 | €71,701 | €54,825 | -€16,876 | -23.5% |
| Amounts payable within one year | 42/48 | €231,073 | €227,341 | -€3,732 | -1.6% |
| Current portion of amounts payable after more than one year | 42 | €16,221 | €16,876 | +€655 | +4.0% |
| Trade debts | 44 | €126,347 | €56,940 | -€69,407 | -54.9% |
| Suppliers | 440/4 | €126,347 | €56,940 | -€69,407 | -54.9% |
| Taxes, remuneration and social security | 45 | €33,014 | €65,569 | +€32,555 | +98.6% |
| Taxes | 450/3 | €12,475 | €18,250 | +€5,776 | +46.3% |
| Remuneration and social security | 454/9 | €20,539 | €47,319 | +€26,780 | +130% |
| Other amounts payable | 47/48 | €55,491 | €87,956 | +€32,465 | +58.5% |
| Remuneration, social security and pensions | 62 | €502,393 | €453,343 | -€49,050 | -9.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,515 | €25,717 | +€202 | +0.8% |
| Other operating charges | 640/8 | €6,819 | €6,108 | -€711 | -10.4% |
| Gross operating margin | 9900 | €707,681 | €704,338 | -€3,343 | -0.5% |
| Operating profit (loss) | 9901 | €172,954 | €219,170 | +€46,216 | +26.7% |
| Financial income | 75/76B | €2,972 | €5,384 | +€2,412 | +81.2% |
| Recurring financial income | 75 | €2,820 | €5,384 | +€2,564 | +90.9% |
| Non-recurring financial income | 76B | €152 | - | -€152 | |
| Financial charges | 65/66B | €7,763 | €4,674 | -€3,089 | -39.8% |
| Recurring financial charges | 65 | €7,763 | €3,493 | -€4,270 | -55.0% |
| Non-recurring financial charges | 66B | - | €1,181 | +€1,181 | |
| Profit (loss) for the period before taxes | 9903 | €168,163 | €219,880 | +€51,717 | +30.8% |
| Income taxes | 67/77 | €44,977 | €56,793 | +€11,816 | +26.3% |
| Profit (loss) for the period | 9904 | €123,185 | €163,087 | +€39,901 | +32.4% |
| Profit (loss) for the period to be appropriated | 9905 | €123,185 | €163,087 | +€39,901 | +32.4% |
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 18 October 2026 via checked.be.