TOCA: what changed
What changed
TOCA
NACE 56.301, Cafés and bars
filed annual accounts (NBB)
Net result for the year
€114,981
2024 · €21,740+€93,241
Equity
€141,052
2024 · €27,737+€113,315
Cash
€216,166
2024 · €25,904+€190,261
Balance sheet total
€222,441
2024 · €211,546+€10,896
Largest movements
Assets
- Cash +€190,261
up €190,261 (+734%), from €25,904 to €216,166
mainly Investment in fixed assets (net) (+€177,783) and Net result for the year (+€114,981)
- Tangible fixed assets -€177,869
down €177,869 (-99.6%), from €178,498 to €629
of which Land and buildings: -€177,913
Equity and liabilities
- Reserves +€121,000
up €121,000 (+19,409%), from €623 to €121,623
of which Distributable reserves: +€121,000
- Debts after one year -€78,705
down €78,705 (-100%), from €78,705 to €0
- Other debts -€20,000
down €20,000 (-24.2%), from €82,701 to €62,701
- Current portion of long-term debt -€16,626
down €16,626 (-100%), from €16,626 to €0
- Tax, wage and social debts +€12,928
up €12,928 (+1,094%), from €1,182 to €14,110
Income statement
- Gross operating margin +€132,363
up €132,363 (+377%), from €35,149 to €167,512
- Taxes +€45,481
up €45,481 (+35,532%), from €128 to €45,609
- Depreciation -€4,905
down €4,905 (-98.3%), from €4,991 to €86
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€21,740
Gross operating margin
+€132,363
Depreciation
+€4,905
Other operating charges
+€207
Financial income
-€108
Financial charges
+€1,355
Taxes
-€45,481
Result 2025
€114,981
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€109,474
Investment
+€177,783
Financing
-€96,996
Cash 2024
€25,904
From operations (derived)
+€109,474
Net result for the year
+€114,981
Depreciation
+€86
Stocks and contracts
+€2,038
Receivables within one year
-€979
Smaller working-capital items
+€421
Tax, wage and social debts
+€12,928
Other debts
-€20,000
Investment (derived)
+€177,783
Investment in fixed assets (net)
+€177,783
Financing
-€96,996
Debts after one year
-€78,705
Current portion of long-term debt
-€16,626
Contributions, distributions and other
-€1,666
Cash 2025
€216,166
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €211,546 | €222,441 | +€10,896 | +5.2% |
| Fixed assets | 21/28 | €178,498 | €629 | -€177,869 | -99.6% |
| Tangible fixed assets | 22/27 | €178,498 | €629 | -€177,869 | -99.6% |
| Land and buildings | 22 | €177,913 | €0 | -€177,913 | -100% |
| Plant, machinery and equipment | 23 | €585 | €629 | +€44 | +7.6% |
| Current assets | 29/58 | €33,048 | €221,812 | +€188,765 | +571% |
| Stocks and contracts in progress | 3 | €5,050 | €3,012 | -€2,038 | -40.4% |
| Stocks | 30/36 | €5,050 | €3,012 | -€2,038 | -40.4% |
| Amounts receivable within one year | 40/41 | €1,190 | €2,169 | +€979 | +82.3% |
| Trade receivables | 40 | €470 | €100 | -€370 | -78.7% |
| Other amounts receivable | 41 | €720 | €2,069 | +€1,349 | +187% |
| Cash at bank and in hand | 54/58 | €25,904 | €216,166 | +€190,261 | +734% |
| Deferred charges and accrued income | 490/1 | €904 | €466 | -€438 | -48.5% |
| Total equity and liabilities | 10/49 | €211,546 | €222,441 | +€10,896 | +5.2% |
| Equity | 10/15 | €27,737 | €141,052 | +€113,315 | +409% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €623 | €121,623 | +€121,000 | +19,409% |
| Non-distributable reserves | 130/1 | €623 | €623 | = | 0.0% |
| Reserves not available under the articles | 1311 | €623 | €623 | = | 0.0% |
| Distributable reserves | 133 | - | €121,000 | +€121,000 | |
| Profit (loss) carried forward | 14 | €8,513 | €828 | -€7,685 | -90.3% |
| Amounts payable | 17/49 | €183,809 | €81,390 | -€102,419 | -55.7% |
| Amounts payable after more than one year | 17 | €78,705 | €0 | -€78,705 | -100% |
| Financial debts | 170/4 | €78,705 | €0 | -€78,705 | -100% |
| Amounts payable within one year | 42/48 | €105,073 | €81,390 | -€23,684 | -22.5% |
| Current portion of amounts payable after more than one year | 42 | €16,626 | €0 | -€16,626 | -100% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €4,565 | €4,578 | +€14 | +0.3% |
| Suppliers | 440/4 | €4,565 | €4,578 | +€14 | +0.3% |
| Taxes, remuneration and social security | 45 | €1,182 | €14,110 | +€12,928 | +1,094% |
| Taxes | 450/3 | €1,182 | €14,110 | +€12,928 | +1,094% |
| Other amounts payable | 47/48 | €82,701 | €62,701 | -€20,000 | -24.2% |
| Accrued charges and deferred income | 492/3 | €31 | €0 | -€31 | -100% |
| Non-recurring operating income | 76A | - | €183,050 | +€183,050 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,991 | €86 | -€4,905 | -98.3% |
| Other operating charges | 640/8 | €1,647 | €1,440 | -€207 | -12.6% |
| Gross operating margin | 9900 | €35,149 | €167,512 | +€132,363 | +377% |
| Operating profit (loss) | 9901 | €28,511 | €165,986 | +€137,475 | +482% |
| Financial income | 75/76B | €204 | €95 | -€108 | -53.1% |
| Recurring financial income | 75 | €204 | €95 | -€108 | -53.1% |
| Financial charges | 65/66B | €6,847 | €5,492 | -€1,355 | -19.8% |
| Recurring financial charges | 65 | €6,847 | €5,492 | -€1,355 | -19.8% |
| Profit (loss) for the period before taxes | 9903 | €21,868 | €160,589 | +€138,722 | +634% |
| Income taxes | 67/77 | €128 | €45,609 | +€45,481 | +35,532% |
| Profit (loss) for the period | 9904 | €21,740 | €114,981 | +€93,241 | +429% |
| Profit (loss) for the period to be appropriated | 9905 | €21,740 | €114,981 | +€93,241 | +429% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.