IZO TONALA: 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.
IZO TONALA
Largest movements
- Cash -€17,384
down €17,384 (-33.4%), from €51,984 to €34,601
mainly Net result for the year (-€17,065) and Receivables within one year (-€13,325)
- Receivables within one year +€13,325
up €13,325 (+229%), from €5,820 to €19,144
- Profit (loss) carried forward -€17,065
down €17,065 (-101%), from -€16,909 to -€33,974
- Other debts +€15,485
up €15,485 (+56.3%), from €27,481 to €42,967
- Tax, wage and social debts -€3,074
down €3,074 (-68.8%), from €4,470 to €1,396
- Trade debts +€594
new in 2025: €594
- Gross operating margin -€42,946
down €42,946, from €29,268 to -€13,678
- Other operating charges +€1,778
up €1,778 (+143%), from €1,242 to €3,019
- Taxes -€373
down €373 (-65.4%), from €571 to €198
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 | €57,804 | €53,745 | -€4,059 | -7.0% |
| Current assets | 29/58 | €57,804 | €53,745 | -€4,059 | -7.0% |
| Amounts receivable within one year | 40/41 | €5,820 | €19,144 | +€13,325 | +229% |
| Trade receivables | 40 | €5,820 | €19,144 | +€13,325 | +229% |
| Cash at bank and in hand | 54/58 | €51,984 | €34,601 | -€17,384 | -33.4% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €57,804 | €53,745 | -€4,059 | -7.0% |
| Equity | 10/15 | €25,853 | €8,788 | -€17,065 | -66.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €22,762 | €22,762 | = | 0.0% |
| Distributable reserves | 133 | €22,762 | €22,762 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,909 | -€33,974 | -€17,065 | -101% |
| Amounts payable | 17/49 | €31,951 | €44,957 | +€13,006 | +40.7% |
| Amounts payable within one year | 42/48 | €31,951 | €44,957 | +€13,006 | +40.7% |
| Trade debts | 44 | - | €594 | +€594 | |
| Suppliers | 440/4 | - | €594 | +€594 | |
| Taxes, remuneration and social security | 45 | €4,470 | €1,396 | -€3,074 | -68.8% |
| Taxes | 450/3 | €4,470 | €1,396 | -€3,074 | -68.8% |
| Other amounts payable | 47/48 | €27,481 | €42,967 | +€15,485 | +56.3% |
| Other operating charges | 640/8 | €1,242 | €3,019 | +€1,778 | +143% |
| Gross operating margin | 9900 | €29,268 | -€13,678 | -€42,946 | |
| Operating profit (loss) | 9901 | €28,026 | -€16,698 | -€44,724 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €48 | €169 | +€121 | +251% |
| Recurring financial charges | 65 | €48 | €169 | +€121 | +251% |
| Profit (loss) for the period before taxes | 9903 | €27,978 | -€16,867 | -€44,845 | |
| Income taxes | 67/77 | €571 | €198 | -€373 | -65.4% |
| Profit (loss) for the period | 9904 | €27,407 | -€17,065 | -€44,472 | |
| Profit (loss) for the period to be appropriated | 9905 | €27,407 | -€17,065 | -€44,472 |
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 29 October 2026 via checked.be.