TOUSSAINT EMMANUEL: 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.
TOUSSAINT EMMANUEL
Largest movements
- Cash +€64,759
up €64,759 (+165%), from €39,166 to €103,925
mainly Net result for the year (+€220,363) and Other debts (+€78,015)
- Receivables within one year +€25,556
up €25,556 (+18.4%), from €138,561 to €164,117
of which Other amounts receivable: +€39,816
- Tangible fixed assets -€8,922
down €8,922 (-16.6%), from €53,731 to €44,809
of which Furniture and vehicles: -€7,392
- Other debts +€78,015
up €78,015 (+46.6%), from €167,240 to €245,256
- Tax, wage and social debts +€18,144
up €18,144 (+1,737%), from €1,044 to €19,188
of which Taxes: +€18,144
- Debts after one year -€16,512
down €16,512 (-62.7%), from €26,354 to €9,843
- Gross operating margin +€72,245
up €72,245 (+31.1%), from €232,142 to €304,387
- Taxes +€19,621
up €19,621 (+37.9%), from €51,735 to €71,356
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 | €234,265 | €316,579 | +€82,314 | +35.1% |
| Fixed assets | 21/28 | €53,731 | €44,809 | -€8,922 | -16.6% |
| Tangible fixed assets | 22/27 | €53,731 | €44,809 | -€8,922 | -16.6% |
| Land and buildings | 22 | €14,564 | €13,214 | -€1,350 | -9.3% |
| Plant, machinery and equipment | 23 | €181 | - | -€181 | |
| Furniture and vehicles | 24 | €38,987 | €31,595 | -€7,392 | -19.0% |
| Current assets | 29/58 | €180,533 | €271,770 | +€91,237 | +50.5% |
| Amounts receivable within one year | 40/41 | €138,561 | €164,117 | +€25,556 | +18.4% |
| Trade receivables | 40 | €113,492 | €99,233 | -€14,259 | -12.6% |
| Other amounts receivable | 41 | €25,068 | €64,884 | +€39,816 | +159% |
| Cash at bank and in hand | 54/58 | €39,166 | €103,925 | +€64,759 | +165% |
| Deferred charges and accrued income | 490/1 | €2,806 | €3,728 | +€922 | +32.8% |
| Total equity and liabilities | 10/49 | €234,265 | €316,579 | +€82,314 | +35.1% |
| Equity | 10/15 | €18,550 | €18,550 | = | 0.0% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Amounts payable | 17/49 | €215,715 | €298,029 | +€82,314 | +38.2% |
| Amounts payable after more than one year | 17 | €26,354 | €9,843 | -€16,512 | -62.7% |
| Financial debts | 170/4 | €26,354 | €9,843 | -€16,512 | -62.7% |
| Amounts payable within one year | 42/48 | €189,360 | €288,186 | +€98,826 | +52.2% |
| Current portion of amounts payable after more than one year | 42 | €16,066 | €16,242 | +€176 | +1.1% |
| Financial debts | 43 | €1,154 | €540 | -€614 | -53.2% |
| Credit institutions | 430/8 | €1,154 | €540 | -€614 | -53.2% |
| Trade debts | 44 | €3,856 | €6,961 | +€3,105 | +80.5% |
| Suppliers | 440/4 | €3,856 | €6,961 | +€3,105 | +80.5% |
| Taxes, remuneration and social security | 45 | €1,044 | €19,188 | +€18,144 | +1,737% |
| Taxes | 450/3 | - | €18,144 | +€18,144 | |
| Remuneration and social security | 454/9 | €1,044 | €1,044 | = | 0.0% |
| Other amounts payable | 47/48 | €167,240 | €245,256 | +€78,015 | +46.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,594 | €13,704 | +€111 | +0.8% |
| Other operating charges | 640/8 | €1,338 | €1,158 | -€180 | -13.4% |
| Gross operating margin | 9900 | €232,142 | €304,387 | +€72,245 | +31.1% |
| Operating profit (loss) | 9901 | €217,211 | €289,525 | +€72,314 | +33.3% |
| Financial income | 75/76B | €1,853 | €3,412 | +€1,559 | +84.1% |
| Recurring financial income | 75 | €1,853 | €3,412 | +€1,559 | +84.1% |
| Financial charges | 65/66B | €1,943 | €1,217 | -€726 | -37.3% |
| Recurring financial charges | 65 | €1,943 | €1,217 | -€726 | -37.3% |
| Profit (loss) for the period before taxes | 9903 | €217,121 | €291,720 | +€74,599 | +34.4% |
| Income taxes | 67/77 | €51,735 | €71,356 | +€19,621 | +37.9% |
| Profit (loss) for the period | 9904 | €165,385 | €220,363 | +€54,978 | +33.2% |
| Profit (loss) for the period to be appropriated | 9905 | €165,385 | €220,363 | +€54,978 | +33.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.