TOITURES TOPAL: 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 TOPAL
Largest movements
- Receivables within one year +€4,235
up €4,235 (+597%), from €709 to €4,944
of which Other amounts receivable: +€4,290
- Tangible fixed assets +€2,297
up €2,297 (+51.4%), from €4,469 to €6,767
of which Furniture and vehicles: +€5,131
- Deferred charges and accrued income +€820
up €820 (+17.0%), from €4,811 to €5,631
- Cash -€603
down €603 (-3.6%), from €16,894 to €16,291
mainly Investment in fixed assets (net) (-€5,939) and Receivables within one year (-€4,235)
- Trade debts +€3,662
up €3,662 (+2,123%), from €172 to €3,834
- Other debts +€1,572
up €1,572 (+12,123%), from €13 to €1,585
- Profit (loss) carried forward +€1,315
up €1,315 (+5.4%), from €24,386 to €25,701
- Staff costs -€18,766
down €18,766 (-25.4%), from €73,801 to €55,035
- Gross operating margin -€7,988
down €7,988 (-10.7%), from €74,603 to €66,615
- Taxes -€5,478
down €5,478 (-94.0%), from €5,825 to €347
- Other operating charges -€2,827
down €2,827 (-65.5%), from €4,315 to €1,488
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 | €30,171 | €36,720 | +€6,549 | +21.7% |
| Fixed assets | 21/28 | €5,469 | €7,767 | +€2,297 | +42.0% |
| Tangible fixed assets | 22/27 | €4,469 | €6,767 | +€2,297 | +51.4% |
| Plant, machinery and equipment | 23 | €4,469 | €1,635 | -€2,834 | -63.4% |
| Furniture and vehicles | 24 | - | €5,131 | +€5,131 | |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €24,702 | €28,953 | +€4,251 | +17.2% |
| Stocks and contracts in progress | 3 | €2,287 | €2,087 | -€200 | -8.7% |
| Stocks | 30/36 | €2,287 | €2,087 | -€200 | -8.7% |
| Amounts receivable within one year | 40/41 | €709 | €4,944 | +€4,235 | +597% |
| Trade receivables | 40 | €55 | €0 | -€55 | -100% |
| Other amounts receivable | 41 | €654 | €4,944 | +€4,290 | +656% |
| Cash at bank and in hand | 54/58 | €16,894 | €16,291 | -€603 | -3.6% |
| Deferred charges and accrued income | 490/1 | €4,811 | €5,631 | +€820 | +17.0% |
| Total equity and liabilities | 10/49 | €30,171 | €36,720 | +€6,549 | +21.7% |
| Equity | 10/15 | €29,386 | €30,701 | +€1,315 | +4.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,386 | €25,701 | +€1,315 | +5.4% |
| Amounts payable | 17/49 | €785 | €6,019 | +€5,234 | +666% |
| Amounts payable within one year | 42/48 | €785 | €6,019 | +€5,234 | +666% |
| Trade debts | 44 | €172 | €3,834 | +€3,662 | +2,123% |
| Suppliers | 440/4 | €172 | €3,834 | +€3,662 | +2,123% |
| Taxes, remuneration and social security | 45 | €600 | €600 | = | 0.0% |
| Taxes | 450/3 | €600 | €600 | = | 0.0% |
| Other amounts payable | 47/48 | €13 | €1,585 | +€1,572 | +12,123% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €406 | €629 | +€222 | +54.7% |
| Remuneration, social security and pensions | 62 | €73,801 | €55,035 | -€18,766 | -25.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,577 | €3,642 | +€65 | +1.8% |
| Other operating charges | 640/8 | €4,315 | €1,488 | -€2,827 | -65.5% |
| Non-recurring operating charges | 66A | €0 | €0 | -€0 | -76.9% |
| Gross operating margin | 9900 | €74,603 | €66,615 | -€7,988 | -10.7% |
| Operating profit (loss) | 9901 | -€7,090 | €6,449 | +€13,539 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €5,075 | €4,787 | -€288 | -5.7% |
| Recurring financial charges | 65 | €5,075 | €4,787 | -€288 | -5.7% |
| Profit (loss) for the period before taxes | 9903 | -€12,165 | €1,662 | +€13,827 | |
| Income taxes | 67/77 | €5,825 | €347 | -€5,478 | -94.0% |
| Profit (loss) for the period | 9904 | -€17,990 | €1,315 | +€19,305 | |
| Profit (loss) for the period to be appropriated | 9905 | -€17,990 | €1,315 | +€19,305 |
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 21 October 2026 via checked.be.