Toitures Pascal JAMINON: 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 Pascal JAMINON
Largest movements
- Cash +€82,423
up €82,423 (+67.2%), from €122,571 to €204,995
mainly Net result for the year (+€59,187) and Depreciation (+€36,859)
- Tangible fixed assets -€36,859
down €36,859 (-58.3%), from €63,209 to €26,350
of which Plant, machinery and equipment: -€25,796
- Financial fixed assets -€3,749
down €3,749 (-93.7%), from €4,000 to €251
- Profit (loss) carried forward +€44,187
up €44,187 (+34.3%), from €128,988 to €173,175
- Current portion of long-term debt -€16,261
down €16,261 (-100%), from €16,261 to €0
- Reserves +€15,000
up €15,000 (+32.4%), from €46,240 to €61,240
of which Distributable reserves: +€15,000
- Gross operating margin +€68,603
up €68,603 (+111%), from €61,601 to €130,203
- Taxes +€15,610
up €15,610 (+1,609%), from €970 to €16,580
- Staff costs +€4,553
up €4,553 (+37.2%), from €12,250 to €16,803
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 | €225,894 | €268,966 | +€43,072 | +19.1% |
| Fixed assets | 21/28 | €67,209 | €26,601 | -€40,608 | -60.4% |
| Tangible fixed assets | 22/27 | €63,209 | €26,350 | -€36,859 | -58.3% |
| Plant, machinery and equipment | 23 | €31,027 | €5,231 | -€25,796 | -83.1% |
| Furniture and vehicles | 24 | €32,181 | €21,119 | -€11,062 | -34.4% |
| Financial fixed assets | 28 | €4,000 | €251 | -€3,749 | -93.7% |
| Current assets | 29/58 | €158,685 | €242,365 | +€83,680 | +52.7% |
| Amounts receivable within one year | 40/41 | €34,953 | €35,759 | +€806 | +2.3% |
| Trade receivables | 40 | €25,548 | €30,887 | +€5,340 | +20.9% |
| Other amounts receivable | 41 | €9,405 | €4,872 | -€4,533 | -48.2% |
| Cash at bank and in hand | 54/58 | €122,571 | €204,995 | +€82,423 | +67.2% |
| Deferred charges and accrued income | 490/1 | €1,161 | €1,611 | +€450 | +38.8% |
| Total equity and liabilities | 10/49 | €225,894 | €268,966 | +€43,072 | +19.1% |
| Equity | 10/15 | €187,628 | €246,815 | +€59,187 | +31.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €46,240 | €61,240 | +€15,000 | +32.4% |
| Non-distributable reserves | 130/1 | €1,240 | €1,240 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,240 | €1,240 | = | 0.0% |
| Distributable reserves | 133 | €45,000 | €60,000 | +€15,000 | +33.3% |
| Profit (loss) carried forward | 14 | €128,988 | €173,175 | +€44,187 | +34.3% |
| Amounts payable | 17/49 | €38,266 | €22,151 | -€16,115 | -42.1% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €38,266 | €22,151 | -€16,115 | -42.1% |
| Current portion of amounts payable after more than one year | 42 | €16,261 | €0 | -€16,261 | -100% |
| Trade debts | 44 | €2,816 | €3,085 | +€269 | +9.6% |
| Suppliers | 440/4 | €2,816 | €3,085 | +€269 | +9.6% |
| Taxes, remuneration and social security | 45 | €4,716 | €4,298 | -€419 | -8.9% |
| Taxes | 450/3 | €0 | - | = | |
| Remuneration and social security | 454/9 | €4,716 | €4,298 | -€419 | -8.9% |
| Other amounts payable | 47/48 | €14,473 | €14,768 | +€295 | +2.0% |
| Remuneration, social security and pensions | 62 | €12,250 | €16,803 | +€4,553 | +37.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,768 | €36,859 | -€910 | -2.4% |
| Other operating charges | 640/8 | €694 | €712 | +€18 | +2.6% |
| Gross operating margin | 9900 | €61,601 | €130,203 | +€68,603 | +111% |
| Operating profit (loss) | 9901 | €10,888 | €75,830 | +€64,941 | +596% |
| Financial income | 75/76B | - | €108 | +€108 | |
| Recurring financial income | 75 | - | €108 | +€108 | |
| Financial charges | 65/66B | €981 | €170 | -€811 | -82.7% |
| Recurring financial charges | 65 | €981 | €170 | -€811 | -82.7% |
| Profit (loss) for the period before taxes | 9903 | €9,907 | €75,768 | +€65,861 | +665% |
| Income taxes | 67/77 | €970 | €16,580 | +€15,610 | +1,609% |
| Profit (loss) for the period | 9904 | €8,937 | €59,187 | +€50,251 | +562% |
| Profit (loss) for the period to be appropriated | 9905 | €8,937 | €59,187 | +€50,251 | +562% |
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 13 October 2026 via checked.be.