DRS. TOKA: 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.
DRS. TOKA
Largest movements
- Cash +€51,492
up €51,492 (+62.9%), from €81,880 to €133,373
mainly Debts after one year (+€78,000) and Deferred charges and accrued income (+€22,810)
- Deferred charges and accrued income -€22,810
down €22,810 (-78.7%), from €28,972 to €6,162
- Tangible fixed assets -€10,303
down €10,303 (-19.4%), from €52,977 to €42,673
of which Furniture and vehicles: -€8,945
- Receivables within one year +€4,606
up €4,606 (+188%), from €2,450 to €7,056
of which Other amounts receivable: +€3,707
- Other debts -€78,326
down €78,326 (-97.6%), from €80,275 to €1,949
- Debts after one year +€78,000
new in 2025: €78,000
- Reserves +€19,691
up €19,691 (+33.0%), from €59,714 to €79,404
- Accrued charges and deferred income +€2,994
up €2,994 (+130%), from €2,298 to €5,292
- Gross operating margin -€14,747
down €14,747 (-17.0%), from €86,722 to €71,975
- Staff costs +€13,246
up €13,246 (+223%), from €5,940 to €19,186
- Taxes -€3,673
down €3,673 (-27.4%), from €13,399 to €9,726
- Financial charges +€2,928
up €2,928 (+117%), from €2,510 to €5,438
- Depreciation -€1,004
down €1,004 (-5.5%), from €18,154 to €17,150
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 | €166,279 | €189,264 | +€22,985 | +13.8% |
| Fixed assets | 21/28 | €52,977 | €42,673 | -€10,303 | -19.4% |
| Tangible fixed assets | 22/27 | €52,977 | €42,673 | -€10,303 | -19.4% |
| Land and buildings | 22 | €4,293 | €2,935 | -€1,358 | -31.6% |
| Furniture and vehicles | 24 | €48,684 | €39,739 | -€8,945 | -18.4% |
| Current assets | 29/58 | €113,302 | €146,591 | +€33,288 | +29.4% |
| Amounts receivable within one year | 40/41 | €2,450 | €7,056 | +€4,606 | +188% |
| Trade receivables | 40 | - | €899 | +€899 | |
| Other amounts receivable | 41 | €2,450 | €6,157 | +€3,707 | +151% |
| Cash at bank and in hand | 54/58 | €81,880 | €133,373 | +€51,492 | +62.9% |
| Deferred charges and accrued income | 490/1 | €28,972 | €6,162 | -€22,810 | -78.7% |
| Total equity and liabilities | 10/49 | €166,279 | €189,264 | +€22,985 | +13.8% |
| Equity | 10/15 | €78,314 | €98,004 | +€19,691 | +25.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €59,714 | €79,404 | +€19,691 | +33.0% |
| Distributable reserves | 133 | €59,714 | €79,404 | +€19,691 | +33.0% |
| Amounts payable | 17/49 | €87,965 | €91,260 | +€3,294 | +3.7% |
| Amounts payable after more than one year | 17 | - | €78,000 | +€78,000 | |
| Financial debts | 170/4 | - | €78,000 | +€78,000 | |
| Amounts payable within one year | 42/48 | €85,668 | €7,967 | -€77,700 | -90.7% |
| Trade debts | 44 | €2,075 | €3,407 | +€1,333 | +64.2% |
| Suppliers | 440/4 | €2,075 | €3,407 | +€1,333 | +64.2% |
| Taxes, remuneration and social security | 45 | €3,317 | €2,611 | -€707 | -21.3% |
| Taxes | 450/3 | €1,597 | - | -€1,597 | |
| Remuneration and social security | 454/9 | €1,720 | €2,611 | +€890 | +51.7% |
| Other amounts payable | 47/48 | €80,275 | €1,949 | -€78,326 | -97.6% |
| Accrued charges and deferred income | 492/3 | €2,298 | €5,292 | +€2,994 | +130% |
| Remuneration, social security and pensions | 62 | €5,940 | €19,186 | +€13,246 | +223% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,154 | €17,150 | -€1,004 | -5.5% |
| Other operating charges | 640/8 | €855 | €785 | -€71 | -8.2% |
| Gross operating margin | 9900 | €86,722 | €71,975 | -€14,747 | -17.0% |
| Operating profit (loss) | 9901 | €61,772 | €34,854 | -€26,918 | -43.6% |
| Financial charges | 65/66B | €2,510 | €5,438 | +€2,928 | +117% |
| Recurring financial charges | 65 | €2,510 | €5,438 | +€2,928 | +117% |
| Profit (loss) for the period before taxes | 9903 | €59,262 | €29,416 | -€29,846 | -50.4% |
| Income taxes | 67/77 | €13,399 | €9,726 | -€3,673 | -27.4% |
| Profit (loss) for the period | 9904 | €45,863 | €19,691 | -€26,173 | -57.1% |
| Profit (loss) for the period to be appropriated | 9905 | €45,863 | €19,691 | -€26,173 | -57.1% |
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 25 October 2026 via checked.be.