Les Tof-Services: 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.
Les Tof-Services
Largest movements
- Cash +€100,601
up €100,601 (+62.1%), from €162,110 to €262,711
mainly Accrued charges and deferred income (+€85,215) and Contributions, distributions and other (+€41,565)
- Deferred charges and accrued income -€11,529
down €11,529 (-25.9%), from €44,441 to €32,912
- Tangible fixed assets -€9,883
down €9,883 (-5.5%), from €179,021 to €169,138
of which Other tangible fixed assets: -€7,140
- Accrued charges and deferred income +€85,215
up €85,215 (+54.6%), from €156,204 to €241,419
- Debts after one year -€51,380
down €51,380 (-100%), from €51,380 to €0
- Investment grants +€41,565
up €41,565 (+33.4%), from €124,301 to €165,865
- Profit (loss) carried forward +€15,000
up €15,000 (+147%), from €10,214 to €25,214
- Debts within one year -€14,740
down €14,740 (-11.1%), from €132,233 to €117,493
of which Trade debts: -€15,987
- Gross operating margin +€19,360
up €19,360 (+2.0%), from €985,173 to €1.0m
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 | €474,332 | €549,991 | +€75,660 | +16.0% |
| Fixed assets | 21/28 | €180,159 | €170,277 | -€9,883 | -5.5% |
| Tangible fixed assets | 22/27 | €179,021 | €169,138 | -€9,883 | -5.5% |
| Furniture and vehicles | 24 | €21,941 | €19,198 | -€2,743 | -12.5% |
| Other tangible fixed assets | 26 | €157,080 | €149,940 | -€7,140 | -4.5% |
| Financial fixed assets | 28 | €1,139 | €1,139 | = | 0.0% |
| Current assets | 29/58 | €294,173 | €379,715 | +€85,542 | +29.1% |
| Amounts receivable within one year | 40/41 | €87,621 | €84,091 | -€3,530 | -4.0% |
| Trade receivables | 40 | €87,621 | €84,091 | -€3,530 | -4.0% |
| Cash at bank and in hand | 54/58 | €162,110 | €262,711 | +€100,601 | +62.1% |
| Deferred charges and accrued income | 490/1 | €44,441 | €32,912 | -€11,529 | -25.9% |
| Total equity and liabilities | 10/49 | €474,332 | €549,991 | +€75,660 | +16.0% |
| Equity | 10/15 | €134,515 | €191,080 | +€56,565 | +42.1% |
| Profit (loss) carried forward | 14 | €10,214 | €25,214 | +€15,000 | +147% |
| Investment grants | 15 | €124,301 | €165,865 | +€41,565 | +33.4% |
| Amounts payable | 17/49 | €339,817 | €358,912 | +€19,095 | +5.6% |
| Amounts payable after more than one year | 17 | €51,380 | €0 | -€51,380 | -100% |
| Financial debts | 170/4 | €51,380 | €0 | -€51,380 | -100% |
| Amounts payable within one year | 42/48 | €132,233 | €117,493 | -€14,740 | -11.1% |
| Trade debts | 44 | €45,305 | €29,318 | -€15,987 | -35.3% |
| Suppliers | 440/4 | €45,305 | €29,318 | -€15,987 | -35.3% |
| Taxes, remuneration and social security | 45 | €82,192 | €83,439 | +€1,247 | +1.5% |
| Taxes | 450/3 | €82,192 | €83,439 | +€1,247 | +1.5% |
| Accrued charges and deferred income | 492/3 | €156,204 | €241,419 | +€85,215 | +54.6% |
| Remuneration, social security and pensions | 62 | €975,947 | €977,167 | +€1,220 | +0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,883 | €9,883 | = | 0.0% |
| Other operating charges | 640/8 | - | €49 | +€49 | |
| Non-recurring operating charges | 66A | - | €6,741 | +€6,741 | |
| Gross operating margin | 9900 | €985,173 | €1,004,533 | +€19,360 | +2.0% |
| Operating profit (loss) | 9901 | -€656 | €10,693 | +€11,350 | |
| Financial income | 75/76B | - | €4,983 | +€4,983 | |
| Recurring financial income | 75 | - | €4,983 | +€4,983 | |
| Non-recurring financial income | 76B | - | €4,983 | +€4,983 | |
| Financial charges | 65/66B | €3,785 | €677 | -€3,109 | -82.1% |
| Recurring financial charges | 65 | €3,785 | €677 | -€3,109 | -82.1% |
| Profit (loss) for the period before taxes | 9903 | -€4,441 | €15,000 | +€19,442 | |
| Profit (loss) for the period | 9904 | -€4,441 | €15,000 | +€19,442 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,441 | €15,000 | +€19,442 |
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 21 October 2026 via checked.be.