ABC TOIT: what changed
Two fiscal 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.
ABC TOIT
Largest movements
- Cash -€27,333
down €27,333 (-37.4%), from €73,071 to €45,738
mainly Other debts (-€41,426) and Receivables within one year (-€2,800)
- Receivables within one year +€2,800
up €2,800 (+134.2%), from €2,086 to €4,886
of which Trade receivables: +€2,560
- Other debts -€41,426
no longer reported in 2025 (was €41,426)
- Profit (loss) carried forward +€15,161
up €15,161 (+94.2%), from €16,090 to €31,251
- Tax, wage and social debts +€2,008
up €2,008 (+13.7%), from €14,706 to €16,714
- Gross operating margin -€23,512
down €23,512 (-52.4%), from €44,912 to €21,400
- Taxes -€5,546
down €5,546 (-49.8%), from €11,130 to €5,584
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.
Cash bridge derived
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 | €76,287 | €52,132 | -€24,156 | -31.7% |
| Current assets | 29/58 | €76,287 | €52,132 | -€24,156 | -31.7% |
| Amounts receivable within one year | 40/41 | €2,086 | €4,886 | +€2,800 | +134.2% |
| Trade receivables | 40 | €1,314 | €3,874 | +€2,560 | +194.8% |
| Other amounts receivable | 41 | €771 | €1,012 | +€240 | +31.1% |
| Cash at bank and in hand | 54/58 | €73,071 | €45,738 | -€27,333 | -37.4% |
| Deferred charges and accrued income | 490/1 | €1,131 | €1,508 | +€377 | +33.3% |
| Total equity and liabilities | 10/49 | €76,287 | €52,132 | -€24,156 | -31.7% |
| Equity | 10/15 | €20,090 | €35,251 | +€15,161 | +75.5% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,090 | €31,251 | +€15,161 | +94.2% |
| Amounts payable | 17/49 | €56,198 | €16,881 | -€39,317 | -70.0% |
| Amounts payable within one year | 42/48 | €56,198 | €16,881 | -€39,317 | -70.0% |
| Trade debts | 44 | €66 | €167 | +€101 | +154.2% |
| Suppliers | 440/4 | €66 | €167 | +€101 | +154.2% |
| Taxes, remuneration and social security | 45 | €14,706 | €16,714 | +€2,008 | +13.7% |
| Taxes | 450/3 | €14,706 | €16,714 | +€2,008 | +13.7% |
| Other amounts payable | 47/48 | €41,426 | - | -€41,426 | |
| Other operating charges | 640/8 | €250 | €507 | +€257 | +102.7% |
| Gross operating margin | 9900 | €44,912 | €21,400 | -€23,512 | -52.4% |
| Operating profit (loss) | 9901 | €44,662 | €20,893 | -€23,769 | -53.2% |
| Financial income | 75/76B | - | €20 | +€20 | |
| Recurring financial income | 75 | - | €20 | +€20 | |
| Financial charges | 65/66B | €143 | €168 | +€25 | +17.5% |
| Recurring financial charges | 65 | €143 | €168 | +€25 | +17.5% |
| Profit (loss) for the period before taxes | 9903 | €44,519 | €20,745 | -€23,774 | -53.4% |
| Income taxes | 67/77 | €11,130 | €5,584 | -€5,546 | -49.8% |
| Profit (loss) for the period | 9904 | €33,389 | €15,161 | -€18,228 | -54.6% |
| Profit (loss) for the period to be appropriated | 9905 | €33,389 | €15,161 | -€18,228 | -54.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.