Toitures Materne: 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 Materne
Largest movements
- Cash +€30,177
up €30,177 (+151%), from €19,938 to €50,115
mainly Net result for the year (+€14,576) and Trade debts (+€10,378)
- Tangible fixed assets -€2,183
down €2,183 (-21.6%), from €10,084 to €7,901
of which Plant, machinery and equipment: -€1,183
- Receivables within one year -€1,494
down €1,494 (-4.0%), from €37,693 to €36,199
of which Trade receivables: -€8,129
- Profit (loss) carried forward +€13,743
up €13,743 (+27.0%), from €50,877 to €64,620
- Trade debts +€10,378
up €10,378, from €0 to €10,378
- Tax, wage and social debts +€2,518
up €2,518 (+17.7%), from €14,219 to €16,737
- Gross operating margin -€44,334
down €44,334 (-68.2%), from €65,029 to €20,695
- Taxes -€8,946
down €8,946 (-70.3%), from €12,719 to €3,773
- Depreciation +€1,354
up €1,354 (+163%), from €829 to €2,183
- Financial charges +€1,287
up €1,287 (+336%), from €384 to €1,671
- Financial income +€803
up €803 (+109%), from €737 to €1,540
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 | €67,956 | €94,569 | +€26,613 | +39.2% |
| Fixed assets | 21/28 | €10,084 | €7,901 | -€2,183 | -21.6% |
| Tangible fixed assets | 22/27 | €10,084 | €7,901 | -€2,183 | -21.6% |
| Plant, machinery and equipment | 23 | €5,366 | €4,184 | -€1,183 | -22.0% |
| Furniture and vehicles | 24 | €4,717 | €3,717 | -€1,000 | -21.2% |
| Current assets | 29/58 | €57,872 | €86,668 | +€28,796 | +49.8% |
| Amounts receivable within one year | 40/41 | €37,693 | €36,199 | -€1,494 | -4.0% |
| Trade receivables | 40 | €11,526 | €3,396 | -€8,129 | -70.5% |
| Other amounts receivable | 41 | €26,167 | €32,803 | +€6,636 | +25.4% |
| Cash at bank and in hand | 54/58 | €19,938 | €50,115 | +€30,177 | +151% |
| Deferred charges and accrued income | 490/1 | €242 | €354 | +€112 | +46.4% |
| Total equity and liabilities | 10/49 | €67,956 | €94,569 | +€26,613 | +39.2% |
| Equity | 10/15 | €52,877 | €66,620 | +€13,743 | +26.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €50,877 | €64,620 | +€13,743 | +27.0% |
| Amounts payable | 17/49 | €15,078 | €27,948 | +€12,870 | +85.4% |
| Amounts payable within one year | 42/48 | €15,078 | €27,948 | +€12,870 | +85.4% |
| Trade debts | 44 | €0 | €10,378 | +€10,378 | |
| Suppliers | 440/4 | €0 | €10,378 | +€10,378 | |
| Taxes, remuneration and social security | 45 | €14,219 | €16,737 | +€2,518 | +17.7% |
| Taxes | 450/3 | €14,219 | €16,737 | +€2,518 | +17.7% |
| Other amounts payable | 47/48 | €859 | €833 | -€26 | -3.0% |
| Remuneration, social security and pensions | 62 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €829 | €2,183 | +€1,354 | +163% |
| Other operating charges | 640/8 | €98 | €33 | -€65 | -66.0% |
| Gross operating margin | 9900 | €65,029 | €20,695 | -€44,334 | -68.2% |
| Operating profit (loss) | 9901 | €64,102 | €18,480 | -€45,623 | -71.2% |
| Financial income | 75/76B | €737 | €1,540 | +€803 | +109% |
| Recurring financial income | 75 | €737 | €1,540 | +€803 | +109% |
| Financial charges | 65/66B | €384 | €1,671 | +€1,287 | +336% |
| Recurring financial charges | 65 | €384 | €1,671 | +€1,287 | +336% |
| Profit (loss) for the period before taxes | 9903 | €64,456 | €18,349 | -€46,107 | -71.5% |
| Income taxes | 67/77 | €12,719 | €3,773 | -€8,946 | -70.3% |
| Profit (loss) for the period | 9904 | €51,736 | €14,576 | -€37,160 | -71.8% |
| Profit (loss) for the period to be appropriated | 9905 | €51,736 | €14,576 | -€37,160 | -71.8% |
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 29 October 2026 via checked.be.