TOOR & CO: 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.
TOOR & CO
Largest movements
- Receivables within one year +€37,883
up €37,883 (+1,146%), from €3,307 to €41,189
- Cash +€4,129
up €4,129 (+691%), from €598 to €4,727
mainly Other debts (+€27,568) and Trade debts (+€7,781)
- Tangible fixed assets -€3,906
down €3,906 (-49.8%), from €7,847 to €3,941
of which Furniture and vehicles: -€3,174
- Deferred charges and accrued income -€1,701
down €1,701 (-79.5%), from €2,140 to €439
- Stocks and contracts +€695
up €695 (+16.6%), from €4,201 to €4,896
- Other debts +€27,568
up €27,568 (+70,541%), from €39 to €27,607
- Trade debts +€7,781
up €7,781 (+109%), from €7,167 to €14,948
- Profit (loss) carried forward +€1,958
up €1,958 (+4,453%), from €44 to €2,002
- Current portion of long-term debt -€1,368
no longer reported in 2023 (was €1,368)
- Gross operating margin +€2,031
up €2,031 (+12.8%), from €15,904 to €17,935
- Taxes +€862
up €862 (+236%), from €366 to €1,228
- Staff costs +€662
up €662 (+8.4%), from €7,836 to €8,498
- Financial charges -€466
down €466 (-62.7%), from €744 to €277
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €19,377 | €55,834 | +€36,457 | +188% |
| Fixed assets | 21/28 | €9,132 | €4,582 | -€4,549 | -49.8% |
| Intangible fixed assets | 21 | €1,285 | €642 | -€643 | -50.1% |
| Tangible fixed assets | 22/27 | €7,847 | €3,941 | -€3,906 | -49.8% |
| Plant, machinery and equipment | 23 | €1,201 | €827 | -€374 | -31.1% |
| Furniture and vehicles | 24 | €5,427 | €2,252 | -€3,174 | -58.5% |
| Other tangible fixed assets | 26 | €1,219 | €861 | -€358 | -29.4% |
| Current assets | 29/58 | €10,245 | €51,252 | +€41,006 | +400% |
| Stocks and contracts in progress | 3 | €4,201 | €4,896 | +€695 | +16.6% |
| Stocks | 30/36 | €4,201 | €4,896 | +€695 | +16.6% |
| Amounts receivable within one year | 40/41 | €3,307 | €41,189 | +€37,883 | +1,146% |
| Trade receivables | 40 | €3,307 | €41,189 | +€37,883 | +1,146% |
| Cash at bank and in hand | 54/58 | €598 | €4,727 | +€4,129 | +691% |
| Deferred charges and accrued income | 490/1 | €2,140 | €439 | -€1,701 | -79.5% |
| Total equity and liabilities | 10/49 | €19,377 | €55,834 | +€36,457 | +188% |
| Equity | 10/15 | €6,244 | €8,202 | +€1,958 | +31.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | - | -€6,200 | |
| Other | 1109/19 | €6,200 | - | -€6,200 | |
| Profit (loss) carried forward | 14 | €44 | €2,002 | +€1,958 | +4,453% |
| Amounts payable | 17/49 | €13,133 | €47,632 | +€34,499 | +263% |
| Amounts payable within one year | 42/48 | €13,133 | €47,632 | +€34,499 | +263% |
| Current portion of amounts payable after more than one year | 42 | €1,368 | - | -€1,368 | |
| Trade debts | 44 | €7,167 | €14,948 | +€7,781 | +109% |
| Suppliers | 440/4 | €7,167 | €14,948 | +€7,781 | +109% |
| Taxes, remuneration and social security | 45 | €4,559 | €5,077 | +€518 | +11.4% |
| Taxes | 450/3 | €1,902 | €4,731 | +€2,830 | +149% |
| Remuneration and social security | 454/9 | €2,657 | €346 | -€2,311 | -87.0% |
| Other amounts payable | 47/48 | €39 | €27,607 | +€27,568 | +70,541% |
| Remuneration, social security and pensions | 62 | €7,836 | €8,498 | +€662 | +8.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,058 | €4,918 | -€140 | -2.8% |
| Other operating charges | 640/8 | €1,126 | €1,056 | -€70 | -6.2% |
| Gross operating margin | 9900 | €15,904 | €17,935 | +€2,031 | +12.8% |
| Operating profit (loss) | 9901 | €1,884 | €3,464 | +€1,579 | +83.8% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €744 | €277 | -€466 | -62.7% |
| Recurring financial charges | 65 | €744 | €277 | -€466 | -62.7% |
| Profit (loss) for the period before taxes | 9903 | €1,141 | €3,186 | +€2,045 | +179% |
| Income taxes | 67/77 | €366 | €1,228 | +€862 | +236% |
| Profit (loss) for the period | 9904 | €775 | €1,958 | +€1,183 | +153% |
| Profit (loss) for the period to be appropriated | 9905 | €775 | €1,958 | +€1,183 | +153% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.