TOITURES PLUS: what changed
Two fiscal 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 PLUS
Largest movements
- Tangible fixed assets +€29,878
up €29,878 (+168.1%), from €17,772 to €47,650
of which Furniture and vehicles: +€30,117
- Cash -€19,538
down €19,538 (-60.5%), from €32,287 to €12,749
mainly Investment in fixed assets (net) (-€43,177) and Trade debts (-€11,128)
- Receivables within one year -€6,714
down €6,714 (-20.8%), from €32,329 to €25,615
of which Other amounts receivable: -€6,402
- Debts after one year +€15,685
up €15,685 (+454.1%), from €3,454 to €19,139
- Trade debts -€11,128
down €11,128 (-87.4%), from €12,732 to €1,604
- Profit (loss) carried forward -€5,906
down €5,906 (-13.5%), from €43,798 to €37,892
- Current portion of long-term debt +€4,696
up €4,696 (+103.9%), from €4,519 to €9,215
- Gross operating margin -€22,663
down €22,663 (-76.6%), from €29,602 to €6,939
- Depreciation +€9,161
up €9,161 (+221.4%), from €4,138 to €13,299
- Taxes -€4,666
down €4,666 (-97.1%), from €4,806 to €140
- Financial charges +€760
up €760 (+199.5%), from €381 to €1,141
- Financial income -€560
down €560 (-20.2%), from €2,768 to €2,208
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €84,671 | €88,496 | +€3,825 | +4.5% |
| Fixed assets | 21/28 | €17,772 | €47,650 | +€29,878 | +168.1% |
| Tangible fixed assets | 22/27 | €17,772 | €47,650 | +€29,878 | +168.1% |
| Plant, machinery and equipment | 23 | €1,198 | €959 | -€239 | -19.9% |
| Furniture and vehicles | 24 | €16,574 | €46,691 | +€30,117 | +181.7% |
| Current assets | 29/58 | €66,899 | €40,846 | -€26,053 | -38.9% |
| Amounts receivable within one year | 40/41 | €32,329 | €25,615 | -€6,714 | -20.8% |
| Trade receivables | 40 | €2,050 | €1,738 | -€312 | -15.2% |
| Other amounts receivable | 41 | €30,279 | €23,877 | -€6,402 | -21.1% |
| Cash at bank and in hand | 54/58 | €32,287 | €12,749 | -€19,538 | -60.5% |
| Deferred charges and accrued income | 490/1 | €2,283 | €2,482 | +€199 | +8.7% |
| Total equity and liabilities | 10/49 | €84,671 | €88,496 | +€3,825 | +4.5% |
| Equity | 10/15 | €61,854 | €55,948 | -€5,906 | -9.5% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €11,859 | €11,859 | = | 0.0% |
| Distributable reserves | 133 | €11,859 | €11,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €43,798 | €37,892 | -€5,906 | -13.5% |
| Amounts payable | 17/49 | €22,817 | €32,548 | +€9,731 | +42.6% |
| Amounts payable after more than one year | 17 | €3,454 | €19,139 | +€15,685 | +454.1% |
| Financial debts | 170/4 | €3,454 | €19,139 | +€15,685 | +454.1% |
| Amounts payable within one year | 42/48 | €19,363 | €13,409 | -€5,954 | -30.7% |
| Current portion of amounts payable after more than one year | 42 | €4,519 | €9,215 | +€4,696 | +103.9% |
| Trade debts | 44 | €12,732 | €1,604 | -€11,128 | -87.4% |
| Suppliers | 440/4 | €12,732 | €1,604 | -€11,128 | -87.4% |
| Taxes, remuneration and social security | 45 | €2,112 | €2,590 | +€478 | +22.6% |
| Taxes | 450/3 | €2,112 | €2,590 | +€478 | +22.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,138 | €13,299 | +€9,161 | +221.4% |
| Other operating charges | 640/8 | €501 | €473 | -€28 | -5.6% |
| Gross operating margin | 9900 | €29,602 | €6,939 | -€22,663 | -76.6% |
| Operating profit (loss) | 9901 | €24,963 | -€6,833 | -€31,796 | |
| Financial income | 75/76B | €2,768 | €2,208 | -€560 | -20.2% |
| Recurring financial income | 75 | €2,768 | €2,208 | -€560 | -20.2% |
| Financial charges | 65/66B | €381 | €1,141 | +€760 | +199.5% |
| Recurring financial charges | 65 | €381 | €1,141 | +€760 | +199.5% |
| Profit (loss) for the period before taxes | 9903 | €27,350 | -€5,766 | -€33,116 | |
| Income taxes | 67/77 | €4,806 | €140 | -€4,666 | -97.1% |
| Profit (loss) for the period | 9904 | €22,544 | -€5,906 | -€28,450 | |
| Profit (loss) for the period to be appropriated | 9905 | €22,544 | -€5,906 | -€28,450 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.