TOBEE: 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.
TOBEE
Largest movements
- Receivables after one year +€22,265
up €22,265 (+34.4%), from €64,650 to €86,915
- Receivables within one year -€14,706
down €14,706 (-55.4%), from €26,566 to €11,861
of which Other amounts receivable: -€16,521
- Cash -€12,168
down €12,168 (-100%), from €12,168 to €0
mainly Receivables after one year (-€22,265) and Tax, wage and social debts (-€8,747)
- Deferred charges and accrued income -€2,095
down €2,095 (-100%), from €2,095 to €0
- Tangible fixed assets -€1,250
down €1,250 (-27.2%), from €4,591 to €3,341
of which Plant, machinery and equipment: -€930
- Tax, wage and social debts -€8,747
down €8,747 (-33.3%), from €26,280 to €17,533
of which Taxes: -€10,955
- Reserves -€7,423
down €7,423 (-12.6%), from €58,791 to €51,368
- Trade debts +€5,280
up €5,280 (+82.5%), from €6,400 to €11,680
- Short-term financial debts +€2,731
new in 2024: €2,731
- Gross operating margin -€24,226
down €24,226, from €21,831 to -€2,396
- Taxes -€4,653
down €4,653 (-85.9%), from €5,419 to €766
- Financial charges -€1,693
down €1,693 (-26.7%), from €6,334 to €4,641
- Other operating charges -€741
down €741 (-51.7%), from €1,434 to €693
- Financial income +€406
up €406 (+21.2%), from €1,918 to €2,323
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €110,071 | €102,116 | -€7,955 | -7.2% |
| Fixed assets | 21/28 | €4,591 | €3,341 | -€1,250 | -27.2% |
| Tangible fixed assets | 22/27 | €4,591 | €3,341 | -€1,250 | -27.2% |
| Land and buildings | 22 | €1,280 | €960 | -€320 | -25.0% |
| Plant, machinery and equipment | 23 | €3,311 | €2,381 | -€930 | -28.1% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Current assets | 29/58 | €105,480 | €98,775 | -€6,705 | -6.4% |
| Amounts receivable after more than one year | 29 | €64,650 | €86,915 | +€22,265 | +34.4% |
| Other amounts receivable | 291 | €64,650 | €86,915 | +€22,265 | +34.4% |
| Amounts receivable within one year | 40/41 | €26,566 | €11,861 | -€14,706 | -55.4% |
| Trade receivables | 40 | €9,869 | €11,684 | +€1,815 | +18.4% |
| Other amounts receivable | 41 | €16,697 | €176 | -€16,521 | -98.9% |
| Cash at bank and in hand | 54/58 | €12,168 | €0 | -€12,168 | -100% |
| Deferred charges and accrued income | 490/1 | €2,095 | €0 | -€2,095 | -100% |
| Total equity and liabilities | 10/49 | €110,071 | €102,116 | -€7,955 | -7.2% |
| Equity | 10/15 | €77,391 | €69,968 | -€7,423 | -9.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €58,791 | €51,368 | -€7,423 | -12.6% |
| Distributable reserves | 133 | €58,791 | €51,368 | -€7,423 | -12.6% |
| Amounts payable | 17/49 | €32,680 | €32,148 | -€532 | -1.6% |
| Amounts payable within one year | 42/48 | €32,680 | €32,148 | -€532 | -1.6% |
| Financial debts | 43 | - | €2,731 | +€2,731 | |
| Credit institutions | 430/8 | - | €2,731 | +€2,731 | |
| Trade debts | 44 | €6,400 | €11,680 | +€5,280 | +82.5% |
| Suppliers | 440/4 | €6,400 | €11,680 | +€5,280 | +82.5% |
| Taxes, remuneration and social security | 45 | €26,280 | €17,533 | -€8,747 | -33.3% |
| Taxes | 450/3 | €26,280 | €15,325 | -€10,955 | -41.7% |
| Remuneration and social security | 454/9 | - | €2,208 | +€2,208 | |
| Other amounts payable | 47/48 | - | €204 | +€204 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,220 | €1,250 | +€30 | +2.4% |
| Other operating charges | 640/8 | €1,434 | €693 | -€741 | -51.7% |
| Gross operating margin | 9900 | €21,831 | -€2,396 | -€24,226 | |
| Operating profit (loss) | 9901 | €19,176 | -€4,339 | -€23,515 | |
| Financial income | 75/76B | €1,918 | €2,323 | +€406 | +21.2% |
| Recurring financial income | 75 | €1,918 | €2,323 | +€406 | +21.2% |
| Financial charges | 65/66B | €6,334 | €4,641 | -€1,693 | -26.7% |
| Recurring financial charges | 65 | €6,334 | €4,641 | -€1,693 | -26.7% |
| Profit (loss) for the period before taxes | 9903 | €14,759 | -€6,657 | -€21,416 | |
| Income taxes | 67/77 | €5,419 | €766 | -€4,653 | -85.9% |
| Profit (loss) for the period | 9904 | €9,340 | -€7,423 | -€16,763 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,340 | -€7,423 | -€16,763 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.