FACE A TOI: 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.
FACE A TOI
Largest movements
- Receivables after one year +€9,147
new in 2025: €9,147
- Tangible fixed assets +€8,622
up €8,622 (+131%), from €6,575 to €15,196
- Cash +€3,532
up €3,532 (+57.5%), from €6,141 to €9,674
mainly Net result for the year (+€25,013) and Depreciation (+€3,742)
- Profit (loss) carried forward +€25,013
up €25,013, from -€11,632 to €13,381
- Other debts -€3,812
no longer reported in 2025 (was €3,812)
- Turnover +€25,658
up €25,658 (+43.6%), from €58,885 to €84,543
- Gross operating margin +€19,495
up €19,495 (+132%), from €14,725 to €34,220
- Purchases and services +€6,163
up €6,163 (+14.0%), from €44,160 to €50,323
- Taxes +€1,994
up €1,994 (+66.3%), from €3,006 to €5,000
- Depreciation +€1,229
up €1,229 (+48.9%), from €2,513 to €3,742
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 | €13,627 | €34,928 | +€21,301 | +156% |
| Fixed assets | 21/28 | €6,575 | €15,196 | +€8,622 | +131% |
| Tangible fixed assets | 22/27 | €6,575 | €15,196 | +€8,622 | +131% |
| Furniture and vehicles | 24 | €6,575 | €15,196 | +€8,622 | +131% |
| Current assets | 29/58 | €7,052 | €19,732 | +€12,680 | +180% |
| Amounts receivable after more than one year | 29 | - | €9,147 | +€9,147 | |
| Other amounts receivable | 291 | - | €9,147 | +€9,147 | |
| Cash at bank and in hand | 54/58 | €6,141 | €9,674 | +€3,532 | +57.5% |
| Deferred charges and accrued income | 490/1 | €911 | €911 | = | 0.0% |
| Total equity and liabilities | 10/49 | €13,627 | €34,928 | +€21,301 | +156% |
| Equity | 10/15 | €6,918 | €31,931 | +€25,013 | +362% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,632 | €13,381 | +€25,013 | |
| Amounts payable | 17/49 | €6,708 | €2,997 | -€3,712 | -55.3% |
| Amounts payable within one year | 42/48 | €6,708 | €2,997 | -€3,712 | -55.3% |
| Trade debts | 44 | €1,497 | €1,497 | = | 0.0% |
| Suppliers | 440/4 | €1,497 | €1,497 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €1,400 | €1,500 | +€100 | +7.1% |
| Taxes | 450/3 | €1,400 | €1,500 | +€100 | +7.1% |
| Other amounts payable | 47/48 | €3,812 | - | -€3,812 | |
| Turnover | 70 | €58,885 | €84,543 | +€25,658 | +43.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €44,160 | €50,323 | +€6,163 | +14.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,513 | €3,742 | +€1,229 | +48.9% |
| Other operating charges | 640/8 | €172 | €647 | +€475 | +276% |
| Gross operating margin | 9900 | €14,725 | €34,220 | +€19,495 | +132% |
| Operating profit (loss) | 9901 | €12,040 | €29,831 | +€17,792 | +148% |
| Financial income | 75/76B | - | €309 | +€309 | |
| Recurring financial income | 75 | - | €309 | +€309 | |
| Financial charges | 65/66B | €54 | €127 | +€73 | +136% |
| Recurring financial charges | 65 | €54 | €127 | +€73 | +136% |
| Profit (loss) for the period before taxes | 9903 | €11,986 | €30,013 | +€18,028 | +150% |
| Income taxes | 67/77 | €3,006 | €5,000 | +€1,994 | +66.3% |
| Profit (loss) for the period | 9904 | €8,979 | €25,013 | +€16,034 | +179% |
| Profit (loss) for the period to be appropriated | 9905 | €8,979 | €25,013 | +€16,034 | +179% |
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 23 October 2026 via checked.be.