De Ton: 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.
De Ton
Largest movements
- Tangible fixed assets +€18,490
up €18,490 (+69.6%), from €26,580 to €45,069
of which Furniture and vehicles: +€23,768
- Cash -€5,905
down €5,905 (-73.1%), from €8,079 to €2,174
mainly Investment in fixed assets (net) (-€30,063) and Other debts (-€6,135)
- Stocks and contracts -€4,562
down €4,562 (-35.1%), from €12,984 to €8,422
- Deferred charges and accrued income -€3,256
down €3,256 (-82.7%), from €3,936 to €679
- Receivables within one year -€2,508
down €2,508 (-30.2%), from €8,316 to €5,808
- Other debts -€6,135
down €6,135 (-9.5%), from €64,846 to €58,711
- Profit (loss) carried forward +€5,574
up €5,574 (+16.6%), from -€33,594 to -€28,020
- Accrued charges and deferred income +€2,329
up €2,329 (+44.4%), from €5,245 to €7,573
- Gross operating margin +€16,278
up €16,278 (+31.3%), from €52,002 to €68,279
- Staff costs +€15,853
up €15,853 (+58.0%), from €27,356 to €43,209
- Other operating charges +€3,409
up €3,409 (+82.7%), from €4,123 to €7,532
- Depreciation +€1,615
up €1,615 (+16.2%), from €9,958 to €11,573
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 | €62,107 | €64,365 | +€2,258 | +3.6% |
| Fixed assets | 21/28 | €28,792 | €47,282 | +€18,490 | +64.2% |
| Tangible fixed assets | 22/27 | €26,580 | €45,069 | +€18,490 | +69.6% |
| Plant, machinery and equipment | 23 | €17,686 | €12,407 | -€5,278 | -29.8% |
| Furniture and vehicles | 24 | €8,894 | €32,662 | +€23,768 | +267.2% |
| Financial fixed assets | 28 | €2,213 | €2,213 | = | 0.0% |
| Current assets | 29/58 | €33,315 | €17,083 | -€16,232 | -48.7% |
| Stocks and contracts in progress | 3 | €12,984 | €8,422 | -€4,562 | -35.1% |
| Stocks | 30/36 | €12,984 | €8,422 | -€4,562 | -35.1% |
| Amounts receivable within one year | 40/41 | €8,316 | €5,808 | -€2,508 | -30.2% |
| Trade receivables | 40 | €8,316 | €5,808 | -€2,508 | -30.2% |
| Cash at bank and in hand | 54/58 | €8,079 | €2,174 | -€5,905 | -73.1% |
| Deferred charges and accrued income | 490/1 | €3,936 | €679 | -€3,256 | -82.7% |
| Total equity and liabilities | 10/49 | €62,107 | €64,365 | +€2,258 | +3.6% |
| Equity | 10/15 | -€13,972 | -€8,398 | +€5,574 | +39.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,030 | €1,030 | = | 0.0% |
| Non-distributable reserves | 130/1 | €620 | €620 | = | 0.0% |
| Reserves not available under the articles | 1311 | €620 | €620 | = | 0.0% |
| Distributable reserves | 133 | €410 | €410 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€33,594 | -€28,020 | +€5,574 | +16.6% |
| Amounts payable | 17/49 | €76,079 | €72,763 | -€3,316 | -4.4% |
| Amounts payable within one year | 42/48 | €70,834 | €65,190 | -€5,645 | -8.0% |
| Taxes, remuneration and social security | 45 | €5,988 | €6,479 | +€490 | +8.2% |
| Taxes | 450/3 | €4,791 | €4,669 | -€121 | -2.5% |
| Remuneration and social security | 454/9 | €1,197 | €1,809 | +€612 | +51.1% |
| Other amounts payable | 47/48 | €64,846 | €58,711 | -€6,135 | -9.5% |
| Accrued charges and deferred income | 492/3 | €5,245 | €7,573 | +€2,329 | +44.4% |
| Remuneration, social security and pensions | 62 | €27,356 | €43,209 | +€15,853 | +58.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,958 | €11,573 | +€1,615 | +16.2% |
| Other operating charges | 640/8 | €4,123 | €7,532 | +€3,409 | +82.7% |
| Gross operating margin | 9900 | €52,002 | €68,279 | +€16,278 | +31.3% |
| Operating profit (loss) | 9901 | €10,564 | €5,965 | -€4,600 | -43.5% |
| Financial income | 75/76B | €1 | €57 | +€56 | +6900.0% |
| Recurring financial income | 75 | €1 | €57 | +€56 | +6900.0% |
| Financial charges | 65/66B | €117 | €307 | +€190 | +163.0% |
| Recurring financial charges | 65 | €117 | €307 | +€190 | +163.0% |
| Profit (loss) for the period before taxes | 9903 | €10,449 | €5,715 | -€4,734 | -45.3% |
| Income taxes | 67/77 | €140 | €141 | +€1 | +1.0% |
| Profit (loss) for the period | 9904 | €10,309 | €5,574 | -€4,735 | -45.9% |
| Profit (loss) for the period to be appropriated | 9905 | €10,309 | €5,574 | -€4,735 | -45.9% |
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 6 October 2026 via checked.be.