TOUSSET Pierre: 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.
TOUSSET Pierre
Largest movements
- Receivables within one year -€45,651
down €45,651 (-45.9%), from €99,453 to €53,803
of which Other amounts receivable: -€46,415
- Stocks and contracts -€16,486
down €16,486 (-94.3%), from €17,486 to €1,000
- Deferred charges and accrued income -€6,220
down €6,220 (-58.6%), from €10,610 to €4,390
- Tangible fixed assets -€5,676
down €5,676 (-28.9%), from €19,664 to €13,988
of which Furniture and vehicles: -€4,963
- Profit (loss) carried forward -€38,767
new in 2025: -€38,767
- Debts after one year -€17,972
down €17,972 (-68.1%), from €26,383 to €8,411
- Trade debts -€17,117
down €17,117 (-17.7%), from €96,777 to €79,659
- Short-term financial debts +€5,427
up €5,427 (+570%), from €953 to €6,380
- Tax, wage and social debts -€5,009
down €5,009 (-45.9%), from €10,903 to €5,894
of which Taxes: -€4,392
- Gross operating margin -€32,593
down €32,593, from €8,258 to -€24,335
- Other operating charges -€8,654
down €8,654 (-75.9%), from €11,402 to €2,748
- Financial charges -€1,659
down €1,659 (-25.5%), from €6,507 to €4,849
- Financial income -€697
down €697 (-30.4%), from €2,293 to €1,596
- Depreciation +€290
up €290 (+3.6%), from €8,135 to €8,425
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 | €150,285 | €77,449 | -€72,836 | -48.5% |
| Fixed assets | 21/28 | €19,664 | €13,988 | -€5,676 | -28.9% |
| Tangible fixed assets | 22/27 | €19,664 | €13,988 | -€5,676 | -28.9% |
| Plant, machinery and equipment | 23 | €5,358 | €4,845 | -€513 | -9.6% |
| Furniture and vehicles | 24 | €13,062 | €8,099 | -€4,963 | -38.0% |
| Other tangible fixed assets | 26 | €1,244 | €1,044 | -€201 | -16.1% |
| Current assets | 29/58 | €130,621 | €63,462 | -€67,160 | -51.4% |
| Stocks and contracts in progress | 3 | €17,486 | €1,000 | -€16,486 | -94.3% |
| Stocks | 30/36 | €17,486 | €1,000 | -€16,486 | -94.3% |
| Amounts receivable within one year | 40/41 | €99,453 | €53,803 | -€45,651 | -45.9% |
| Trade receivables | 40 | €39,002 | €39,766 | +€764 | +2.0% |
| Other amounts receivable | 41 | €60,451 | €14,036 | -€46,415 | -76.8% |
| Cash at bank and in hand | 54/58 | €3,073 | €4,269 | +€1,196 | +38.9% |
| Deferred charges and accrued income | 490/1 | €10,610 | €4,390 | -€6,220 | -58.6% |
| Total equity and liabilities | 10/49 | €150,285 | €77,449 | -€72,836 | -48.5% |
| Equity | 10/15 | €9,377 | -€29,391 | -€38,767 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €3,177 | €3,177 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,317 | €1,317 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€38,767 | -€38,767 | |
| Amounts payable | 17/49 | €140,909 | €106,840 | -€34,069 | -24.2% |
| Amounts payable after more than one year | 17 | €26,383 | €8,411 | -€17,972 | -68.1% |
| Financial debts | 170/4 | €26,383 | €8,411 | -€17,972 | -68.1% |
| Amounts payable within one year | 42/48 | €114,493 | €98,406 | -€16,087 | -14.1% |
| Current portion of amounts payable after more than one year | 42 | €5,860 | €6,472 | +€612 | +10.4% |
| Financial debts | 43 | €953 | €6,380 | +€5,427 | +570% |
| Other loans | 439 | €953 | €6,380 | +€5,427 | +570% |
| Trade debts | 44 | €96,777 | €79,659 | -€17,117 | -17.7% |
| Suppliers | 440/4 | €96,777 | €79,659 | -€17,117 | -17.7% |
| Taxes, remuneration and social security | 45 | €10,903 | €5,894 | -€5,009 | -45.9% |
| Taxes | 450/3 | €9,403 | €5,012 | -€4,392 | -46.7% |
| Remuneration and social security | 454/9 | €1,500 | €882 | -€618 | -41.2% |
| Accrued charges and deferred income | 492/3 | €33 | €24 | -€9 | -28.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,135 | €8,425 | +€290 | +3.6% |
| Other operating charges | 640/8 | €11,402 | €2,748 | -€8,654 | -75.9% |
| Gross operating margin | 9900 | €8,258 | -€24,335 | -€32,593 | |
| Operating profit (loss) | 9901 | -€11,279 | -€35,507 | -€24,228 | -215% |
| Financial income | 75/76B | €2,293 | €1,596 | -€697 | -30.4% |
| Recurring financial income | 75 | €2,293 | €1,596 | -€697 | -30.4% |
| Financial charges | 65/66B | €6,507 | €4,849 | -€1,659 | -25.5% |
| Recurring financial charges | 65 | €6,507 | €4,849 | -€1,659 | -25.5% |
| Profit (loss) for the period before taxes | 9903 | -€15,494 | -€38,760 | -€23,266 | -150% |
| Income taxes | 67/77 | -€81 | €7 | +€88 | |
| Profit (loss) for the period | 9904 | -€15,413 | -€38,767 | -€23,354 | -152% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,413 | -€38,767 | -€23,354 | -152% |
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 15 October 2026 via checked.be.