TOUTZIARAKIS: 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.
TOUTZIARAKIS
Largest movements
- Cash +€19,777
up €19,777 (+366%), from €5,398 to €25,175
mainly Net result for the year (+€16,745) and Tax, wage and social debts (+€6,450)
- Tangible fixed assets +€4,236
up €4,236 (+15,748%), from €27 to €4,263
of which Furniture and vehicles: +€4,263
- Stocks and contracts -€503
down €503 (-10.4%), from €4,850 to €4,348
- Profit (loss) carried forward +€16,745
up €16,745, from -€86 to €16,659
- Tax, wage and social debts +€6,450
up €6,450 (+189%), from €3,415 to €9,865
of which Taxes: +€8,200
- Other debts +€500
up €500 (+166%), from €301 to €801
- Gross operating margin +€18,422
up €18,422 (+226%), from €8,135 to €26,557
- Other operating charges -€6,358
down €6,358 (-83.5%), from €7,615 to €1,257
- Taxes +€2,959
up €2,959 (+70.6%), from €4,190 to €7,149
- Depreciation -€759
down €759 (-74.9%), from €1,013 to €254
- Financial charges +€434
up €434 (+60.3%), from €720 to €1,153
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 | €22,675 | €46,186 | +€23,511 | +104% |
| Fixed assets | 21/28 | €27 | €4,263 | +€4,236 | +15,748% |
| Tangible fixed assets | 22/27 | €27 | €4,263 | +€4,236 | +15,748% |
| Plant, machinery and equipment | 23 | €27 | - | -€27 | |
| Furniture and vehicles | 24 | - | €4,263 | +€4,263 | |
| Current assets | 29/58 | €22,648 | €41,923 | +€19,274 | +85.1% |
| Stocks and contracts in progress | 3 | €4,850 | €4,348 | -€503 | -10.4% |
| Stocks | 30/36 | €4,850 | €4,348 | -€503 | -10.4% |
| Amounts receivable within one year | 40/41 | €12,400 | €12,400 | = | 0.0% |
| Other amounts receivable | 41 | €12,400 | €12,400 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €5,398 | €25,175 | +€19,777 | +366% |
| Total equity and liabilities | 10/49 | €22,675 | €46,186 | +€23,511 | +104% |
| Equity | 10/15 | €18,639 | €35,384 | +€16,745 | +89.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €125 | €125 | = | 0.0% |
| Non-distributable reserves | 130/1 | €125 | €125 | = | 0.0% |
| Reserves not available under the articles | 1311 | €125 | €125 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€86 | €16,659 | +€16,745 | |
| Amounts payable | 17/49 | €4,036 | €10,802 | +€6,766 | +168% |
| Amounts payable within one year | 42/48 | €4,036 | €10,802 | +€6,766 | +168% |
| Trade debts | 44 | €321 | €136 | -€184 | -57.5% |
| Suppliers | 440/4 | €321 | €136 | -€184 | -57.5% |
| Taxes, remuneration and social security | 45 | €3,415 | €9,865 | +€6,450 | +189% |
| Taxes | 450/3 | €1,665 | €9,865 | +€8,200 | +493% |
| Remuneration and social security | 454/9 | €1,750 | - | -€1,750 | |
| Other amounts payable | 47/48 | €301 | €801 | +€500 | +166% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,013 | €254 | -€759 | -74.9% |
| Other operating charges | 640/8 | €7,615 | €1,257 | -€6,358 | -83.5% |
| Gross operating margin | 9900 | €8,135 | €26,557 | +€18,422 | +226% |
| Operating profit (loss) | 9901 | -€493 | €25,047 | +€25,539 | |
| Financial income | 75/76B | €22 | €0 | -€22 | -99.9% |
| Recurring financial income | 75 | €22 | €0 | -€22 | -99.9% |
| Financial charges | 65/66B | €720 | €1,153 | +€434 | +60.3% |
| Recurring financial charges | 65 | €720 | €1,153 | +€434 | +60.3% |
| Profit (loss) for the period before taxes | 9903 | -€1,190 | €23,894 | +€25,084 | |
| Income taxes | 67/77 | €4,190 | €7,149 | +€2,959 | +70.6% |
| Profit (loss) for the period | 9904 | -€5,381 | €16,745 | +€22,125 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,381 | €16,745 | +€22,125 |
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.