TOUARTUBE: 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.
TOUARTUBE
Largest movements
- Cash +€138,874
up €138,874 (+27.4%), from €506,971 to €645,845
mainly Net result for the year (+€224,412) and Receivables within one year (+€60,138)
- Receivables within one year -€60,138
down €60,138 (-30.4%), from €197,705 to €137,567
of which Trade receivables: -€68,422
- Stocks and contracts -€28,760
down €28,760 (-7.2%), from €401,111 to €372,351
- Tangible fixed assets +€22,536
up €22,536 (+11.4%), from €197,866 to €220,402
of which Furniture and vehicles: +€23,114
- Reserves +€174,412
up €174,412 (+28.3%), from €617,008 to €791,419
of which Distributable reserves: +€174,412
- Debts after one year -€65,000
down €65,000 (-34.3%), from €189,583 to €124,583
- Tax, wage and social debts -€19,150
down €19,150 (-26.7%), from €71,806 to €52,656
of which Taxes: -€15,481
- Gross operating margin +€77,982
up €77,982 (+10.0%), from €780,178 to €858,160
- Staff costs -€32,220
down €32,220 (-6.2%), from €519,732 to €487,512
- Taxes +€12,804
up €12,804 (+19.6%), from €65,222 to €78,026
- Depreciation +€11,538
up €11,538 (+89.8%), from €12,846 to €24,384
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 | €1,311,377 | €1,385,556 | +€74,178 | +5.7% |
| Fixed assets | 21/28 | €200,840 | €223,377 | +€22,536 | +11.2% |
| Tangible fixed assets | 22/27 | €197,866 | €220,402 | +€22,536 | +11.4% |
| Land and buildings | 22 | €166,697 | €166,673 | -€25 | 0.0% |
| Plant, machinery and equipment | 23 | €3,874 | €2,773 | -€1,101 | -28.4% |
| Furniture and vehicles | 24 | €19,565 | €42,679 | +€23,114 | +118% |
| Other tangible fixed assets | 26 | €7,730 | €8,277 | +€547 | +7.1% |
| Financial fixed assets | 28 | €2,975 | €2,975 | = | 0.0% |
| Current assets | 29/58 | €1,110,537 | €1,162,179 | +€51,642 | +4.7% |
| Stocks and contracts in progress | 3 | €401,111 | €372,351 | -€28,760 | -7.2% |
| Stocks | 30/36 | €401,111 | €372,351 | -€28,760 | -7.2% |
| Amounts receivable within one year | 40/41 | €197,705 | €137,567 | -€60,138 | -30.4% |
| Trade receivables | 40 | €194,706 | €126,284 | -€68,422 | -35.1% |
| Other amounts receivable | 41 | €2,999 | €11,283 | +€8,284 | +276% |
| Cash at bank and in hand | 54/58 | €506,971 | €645,845 | +€138,874 | +27.4% |
| Deferred charges and accrued income | 490/1 | €4,750 | €6,416 | +€1,666 | +35.1% |
| Total equity and liabilities | 10/49 | €1,311,377 | €1,385,556 | +€74,178 | +5.7% |
| Equity | 10/15 | €726,081 | €900,493 | +€174,412 | +24.0% |
| Contributions | 10/11 | €109,073 | €109,073 | = | 0.0% |
| Capital | 10 | €109,073 | €109,073 | = | 0.0% |
| Issued capital | 100 | €109,073 | €109,073 | = | 0.0% |
| Reserves | 13 | €617,008 | €791,419 | +€174,412 | +28.3% |
| Non-distributable reserves | 130/1 | €10,907 | €10,907 | = | 0.0% |
| Legal reserve | 130 | €10,907 | €10,907 | = | 0.0% |
| Tax-exempt reserves | 132 | €57,268 | €57,268 | = | 0.0% |
| Distributable reserves | 133 | €548,832 | €723,244 | +€174,412 | +31.8% |
| Amounts payable | 17/49 | €585,297 | €485,063 | -€100,234 | -17.1% |
| Amounts payable after more than one year | 17 | €189,583 | €124,583 | -€65,000 | -34.3% |
| Financial debts | 170/4 | €189,583 | €124,583 | -€65,000 | -34.3% |
| Amounts payable within one year | 42/48 | €393,615 | €360,480 | -€33,135 | -8.4% |
| Current portion of amounts payable after more than one year | 42 | €72,068 | €65,000 | -€7,068 | -9.8% |
| Trade debts | 44 | €199,684 | €192,824 | -€6,860 | -3.4% |
| Suppliers | 440/4 | €199,684 | €192,824 | -€6,860 | -3.4% |
| Taxes, remuneration and social security | 45 | €71,806 | €52,656 | -€19,150 | -26.7% |
| Taxes | 450/3 | €19,015 | €3,534 | -€15,481 | -81.4% |
| Remuneration and social security | 454/9 | €52,791 | €49,122 | -€3,669 | -7.0% |
| Other amounts payable | 47/48 | €50,057 | €50,000 | -€57 | -0.1% |
| Accrued charges and deferred income | 492/3 | €2,099 | - | -€2,099 | |
| Remuneration, social security and pensions | 62 | €519,732 | €487,512 | -€32,220 | -6.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,846 | €24,384 | +€11,538 | +89.8% |
| Other operating charges | 640/8 | €34,111 | €35,207 | +€1,096 | +3.2% |
| Gross operating margin | 9900 | €780,178 | €858,160 | +€77,982 | +10.0% |
| Operating profit (loss) | 9901 | €213,489 | €311,056 | +€97,567 | +45.7% |
| Financial income | 75/76B | €85 | €172 | +€88 | +103% |
| Recurring financial income | 75 | €85 | €172 | +€88 | +103% |
| Financial charges | 65/66B | €9,762 | €8,790 | -€971 | -9.9% |
| Recurring financial charges | 65 | €9,762 | €8,790 | -€971 | -9.9% |
| Profit (loss) for the period before taxes | 9903 | €203,813 | €302,438 | +€98,625 | +48.4% |
| Income taxes | 67/77 | €65,222 | €78,026 | +€12,804 | +19.6% |
| Profit (loss) for the period | 9904 | €138,590 | €224,412 | +€85,822 | +61.9% |
| Profit (loss) for the period to be appropriated | 9905 | €138,590 | €224,412 | +€85,822 | +61.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.