TOBI: what changed
Two fiscal 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.
TOBI
Largest movements
- Tangible fixed assets -€9,854
down €9,854 (-23.0%), from €42,847 to €32,993
- Cash -€3,944
down €3,944 (-4.2%), from €93,756 to €89,811
mainly Net result for the year (-€10,163) and Debts after one year (-€4,168)
- Stocks and contracts +€2,422
up €2,422 (+24.9%), from €9,733 to €12,155
- Receivables within one year +€1,576
up €1,576 (+53.7%), from €2,934 to €4,510
of which Other amounts receivable: +€1,576
- Profit (loss) carried forward -€10,163
down €10,163 (-11.2%), from €90,378 to €80,215
- Debts after one year -€4,168
down €4,168 (-51.2%), from €8,136 to €3,968
- Tax, wage and social debts +€2,765
up €2,765 (+16.3%), from €17,000 to €19,765
of which Taxes: +€3,620
- Trade debts +€1,617
up €1,617 (+46.0%), from €3,518 to €5,134
- Gross operating margin -€16,899
down €16,899 (-25.3%), from €66,776 to €49,877
- Depreciation +€1,753
up €1,753 (+14.5%), from €12,046 to €13,798
- Taxes -€1,343
no longer reported in 2025 (was €1,343)
- Staff costs -€1,103
down €1,103 (-2.4%), from €46,151 to €45,048
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.
Cash bridge derived
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 | €150,318 | €140,530 | -€9,788 | -6.5% |
| Fixed assets | 21/28 | €42,847 | €32,993 | -€9,854 | -23.0% |
| Tangible fixed assets | 22/27 | €42,847 | €32,993 | -€9,854 | -23.0% |
| Plant, machinery and equipment | 23 | €42,847 | €32,993 | -€9,854 | -23.0% |
| Current assets | 29/58 | €107,470 | €107,537 | +€66 | +0.1% |
| Stocks and contracts in progress | 3 | €9,733 | €12,155 | +€2,422 | +24.9% |
| Stocks | 30/36 | €9,733 | €12,155 | +€2,422 | +24.9% |
| Amounts receivable within one year | 40/41 | €2,934 | €4,510 | +€1,576 | +53.7% |
| Trade receivables | 40 | €1,457 | €1,457 | = | 0.0% |
| Other amounts receivable | 41 | €1,478 | €3,053 | +€1,576 | +106.6% |
| Cash at bank and in hand | 54/58 | €93,756 | €89,811 | -€3,944 | -4.2% |
| Deferred charges and accrued income | 490/1 | €1,048 | €1,061 | +€14 | +1.3% |
| Total equity and liabilities | 10/49 | €150,318 | €140,530 | -€9,788 | -6.5% |
| Equity | 10/15 | €117,658 | €107,495 | -€10,163 | -8.6% |
| Contributions | 10/11 | €24,800 | €24,800 | = | 0.0% |
| Reserves | 13 | €2,480 | €2,480 | = | 0.0% |
| Distributable reserves | 133 | €2,480 | €2,480 | = | 0.0% |
| Profit (loss) carried forward | 14 | €90,378 | €80,215 | -€10,163 | -11.2% |
| Amounts payable | 17/49 | €32,660 | €33,035 | +€375 | +1.1% |
| Amounts payable after more than one year | 17 | €8,136 | €3,968 | -€4,168 | -51.2% |
| Financial debts | 170/4 | €8,136 | €3,968 | -€4,168 | -51.2% |
| Amounts payable within one year | 42/48 | €24,524 | €29,067 | +€4,543 | +18.5% |
| Current portion of amounts payable after more than one year | 42 | €4,007 | €4,168 | +€161 | +4.0% |
| Trade debts | 44 | €3,518 | €5,134 | +€1,617 | +46.0% |
| Suppliers | 440/4 | €3,518 | €5,134 | +€1,617 | +46.0% |
| Taxes, remuneration and social security | 45 | €17,000 | €19,765 | +€2,765 | +16.3% |
| Taxes | 450/3 | €12,495 | €16,115 | +€3,620 | +29.0% |
| Remuneration and social security | 454/9 | €4,505 | €3,650 | -€855 | -19.0% |
| Remuneration, social security and pensions | 62 | €46,151 | €45,048 | -€1,103 | -2.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,046 | €13,798 | +€1,753 | +14.5% |
| Other operating charges | 640/8 | €1,145 | €1,278 | +€132 | +11.5% |
| Gross operating margin | 9900 | €66,776 | €49,877 | -€16,899 | -25.3% |
| Operating profit (loss) | 9901 | €7,433 | -€10,247 | -€17,680 | |
| Financial income | 75/76B | €319 | €708 | +€390 | +122.3% |
| Recurring financial income | 75 | €319 | €708 | +€390 | +122.3% |
| Financial charges | 65/66B | €768 | €624 | -€144 | -18.8% |
| Recurring financial charges | 65 | €768 | €624 | -€144 | -18.8% |
| Profit (loss) for the period before taxes | 9903 | €6,983 | -€10,163 | -€17,146 | |
| Income taxes | 67/77 | €1,343 | - | -€1,343 | |
| Profit (loss) for the period | 9904 | €5,641 | -€10,163 | -€15,803 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,641 | -€10,163 | -€15,803 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.