TOBICO: 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.
TOBICO
Largest movements
- Tangible fixed assets -€3,447
down €3,447 (-33.1%), from €10,427 to €6,980
- Receivables within one year -€435
down €435 (-70.4%), from €618 to €183
- Cash +€420
up €420 (+26.5%), from €1,585 to €2,005
mainly Other debts (+€4,483) and Depreciation (+€3,447)
- Profit (loss) carried forward -€10,582
down €10,582 (-27.8%), from -€38,021 to -€48,603
- Other debts +€4,483
up €4,483 (+20.2%), from €22,200 to €26,683
- Trade debts +€2,664
up €2,664 (+26.7%), from €9,986 to €12,650
- Gross operating margin -€2,010
down €2,010 (-46.4%), from -€4,330 to -€6,340
- Other operating charges +€217
up €217 (+50.1%), from €433 to €650
- Depreciation -€75
down €75 (-2.1%), from €3,522 to €3,447
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €13,573 | €10,136 | -€3,437 | -25.3% |
| Fixed assets | 21/28 | €10,427 | €6,980 | -€3,447 | -33.1% |
| Tangible fixed assets | 22/27 | €10,427 | €6,980 | -€3,447 | -33.1% |
| Furniture and vehicles | 24 | €10,427 | €6,980 | -€3,447 | -33.1% |
| Current assets | 29/58 | €3,146 | €3,156 | +€10 | +0.3% |
| Amounts receivable within one year | 40/41 | €618 | €183 | -€435 | -70.4% |
| Other amounts receivable | 41 | €618 | €183 | -€435 | -70.4% |
| Cash at bank and in hand | 54/58 | €1,585 | €2,005 | +€420 | +26.5% |
| Deferred charges and accrued income | 490/1 | €943 | €968 | +€25 | +2.7% |
| Total equity and liabilities | 10/49 | €13,573 | €10,136 | -€3,437 | -25.3% |
| Equity | 10/15 | -€18,621 | -€29,203 | -€10,582 | -56.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €800 | €800 | = | 0.0% |
| Non-distributable reserves | 130/1 | €800 | €800 | = | 0.0% |
| Reserves not available under the articles | 1311 | €800 | €800 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€38,021 | -€48,603 | -€10,582 | -27.8% |
| Amounts payable | 17/49 | €32,194 | €39,339 | +€7,145 | +22.2% |
| Amounts payable within one year | 42/48 | €32,194 | €39,339 | +€7,145 | +22.2% |
| Trade debts | 44 | €9,986 | €12,650 | +€2,664 | +26.7% |
| Suppliers | 440/4 | €9,986 | €12,650 | +€2,664 | +26.7% |
| Taxes, remuneration and social security | 45 | €8 | €6 | -€2 | -25.0% |
| Taxes | 450/3 | €8 | €6 | -€2 | -25.0% |
| Other amounts payable | 47/48 | €22,200 | €26,683 | +€4,483 | +20.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,522 | €3,447 | -€75 | -2.1% |
| Other operating charges | 640/8 | €433 | €650 | +€217 | +50.1% |
| Gross operating margin | 9900 | -€4,330 | -€6,340 | -€2,010 | -46.4% |
| Operating profit (loss) | 9901 | -€8,285 | -€10,437 | -€2,152 | -26.0% |
| Financial charges | 65/66B | €151 | €145 | -€6 | -4.0% |
| Recurring financial charges | 65 | €151 | €145 | -€6 | -4.0% |
| Profit (loss) for the period before taxes | 9903 | -€8,436 | -€10,582 | -€2,146 | -25.4% |
| Income taxes | 67/77 | €4 | - | -€4 | |
| Profit (loss) for the period | 9904 | -€8,440 | -€10,582 | -€2,142 | -25.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,440 | -€10,582 | -€2,142 | -25.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.