ONE TOU TOU: 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.
ONE TOU TOU
Largest movements
- Cash -€15,100
down €15,100 (-35.7%), from €42,283 to €27,184
mainly Investment in fixed assets (net) (-€19,835) and Net result for the year (-€9,563)
- Tangible fixed assets +€5,948
up €5,948 (+8.1%), from €73,551 to €79,498
of which Land and buildings: +€13,675
- Receivables within one year -€3,762
down €3,762 (-80.3%), from €4,686 to €924
of which Trade receivables: -€3,870
- Deferred charges and accrued income +€1,767
up €1,767 (+519%), from €340 to €2,107
- Profit (loss) carried forward -€9,563
down €9,563 (-119%), from -€8,054 to -€17,617
- Tax, wage and social debts -€2,971
down €2,971 (-31.2%), from €9,523 to €6,551
of which Remuneration and social security: -€2,595
- Trade debts +€1,250
up €1,250 (+29.7%), from €4,215 to €5,466
- Gross operating margin -€16,928
down €16,928 (-18.2%), from €93,140 to €76,212
- Staff costs +€7,507
up €7,507 (+12.2%), from €61,387 to €68,894
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 | €120,910 | €109,764 | -€11,147 | -9.2% |
| Fixed assets | 21/28 | €73,600 | €79,548 | +€5,948 | +8.1% |
| Tangible fixed assets | 22/27 | €73,551 | €79,498 | +€5,948 | +8.1% |
| Land and buildings | 22 | €51,460 | €65,135 | +€13,675 | +26.6% |
| Plant, machinery and equipment | 23 | €22,090 | €14,363 | -€7,727 | -35.0% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €47,310 | €30,216 | -€17,094 | -36.1% |
| Amounts receivable within one year | 40/41 | €4,686 | €924 | -€3,762 | -80.3% |
| Trade receivables | 40 | €4,498 | €628 | -€3,870 | -86.0% |
| Other amounts receivable | 41 | €188 | €296 | +€108 | +57.3% |
| Cash at bank and in hand | 54/58 | €42,283 | €27,184 | -€15,100 | -35.7% |
| Deferred charges and accrued income | 490/1 | €340 | €2,107 | +€1,767 | +519% |
| Total equity and liabilities | 10/49 | €120,910 | €109,764 | -€11,147 | -9.2% |
| Equity | 10/15 | €53,920 | €44,357 | -€9,563 | -17.7% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,054 | -€17,617 | -€9,563 | -119% |
| Amounts payable | 17/49 | €66,991 | €65,407 | -€1,584 | -2.4% |
| Amounts payable within one year | 42/48 | €66,991 | €65,269 | -€1,721 | -2.6% |
| Trade debts | 44 | €4,215 | €5,466 | +€1,250 | +29.7% |
| Suppliers | 440/4 | €4,215 | €5,466 | +€1,250 | +29.7% |
| Taxes, remuneration and social security | 45 | €9,523 | €6,551 | -€2,971 | -31.2% |
| Taxes | 450/3 | €634 | €258 | -€377 | -59.4% |
| Remuneration and social security | 454/9 | €8,888 | €6,293 | -€2,595 | -29.2% |
| Other amounts payable | 47/48 | €53,253 | €53,253 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €0 | €137 | +€137 | |
| Remuneration, social security and pensions | 62 | €61,387 | €68,894 | +€7,507 | +12.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,841 | €13,887 | +€47 | +0.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €331 | +€331 | |
| Other operating charges | 640/8 | €2,393 | €2,620 | +€227 | +9.5% |
| Gross operating margin | 9900 | €93,140 | €76,212 | -€16,928 | -18.2% |
| Operating profit (loss) | 9901 | €15,520 | -€9,520 | -€25,040 | |
| Financial charges | 65/66B | €37 | €43 | +€6 | +15.8% |
| Recurring financial charges | 65 | €37 | €43 | +€6 | +15.8% |
| Profit (loss) for the period before taxes | 9903 | €15,483 | -€9,563 | -€25,046 | |
| Profit (loss) for the period | 9904 | €15,483 | -€9,563 | -€25,046 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,483 | -€9,563 | -€25,046 |
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.