Toca: 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.
Toca
Largest movements
- Cash +€27,215
up €27,215 (+28.8%), from €94,645 to €121,860
mainly Receivables within one year (+€23,727) and Deferred charges and accrued income (+€14,479)
- Receivables within one year -€23,727
down €23,727 (-13.9%), from €170,721 to €146,994
of which Trade receivables: -€17,774
- Deferred charges and accrued income -€14,479
down €14,479 (-96.5%), from €15,000 to €521
- Stocks and contracts +€7,200
up €7,200 (+63.7%), from €11,300 to €18,500
- Tangible fixed assets -€7,008
down €7,008 (-5.0%), from €138,993 to €131,985
- Current portion of long-term debt -€13,573
down €13,573 (-81.7%), from €16,622 to €3,049
- Debts after one year -€11,630
no longer reported in 2025 (was €11,630)
- Profit (loss) carried forward +€4,671
up €4,671 (+4.1%), from €115,200 to €119,871
- Other debts +€4,369
new in 2025: €4,369
- Gross operating margin +€11,181
up €11,181 (+15.5%), from €72,076 to €83,257
- Financial income -€4,757
down €4,757 (-98.2%), from €4,843 to €85
- Staff costs +€3,832
up €3,832 (+6.3%), from €60,483 to €64,315
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 | €430,659 | €419,860 | -€10,799 | -2.5% |
| Fixed assets | 21/28 | €138,993 | €131,985 | -€7,008 | -5.0% |
| Tangible fixed assets | 22/27 | €138,993 | €131,985 | -€7,008 | -5.0% |
| Land and buildings | 22 | €132,340 | €129,060 | -€3,279 | -2.5% |
| Plant, machinery and equipment | 23 | €2,340 | €1,316 | -€1,024 | -43.8% |
| Furniture and vehicles | 24 | €4,314 | €1,609 | -€2,705 | -62.7% |
| Current assets | 29/58 | €291,666 | €287,875 | -€3,791 | -1.3% |
| Stocks and contracts in progress | 3 | €11,300 | €18,500 | +€7,200 | +63.7% |
| Stocks | 30/36 | €11,300 | €18,500 | +€7,200 | +63.7% |
| Amounts receivable within one year | 40/41 | €170,721 | €146,994 | -€23,727 | -13.9% |
| Trade receivables | 40 | €153,487 | €135,713 | -€17,774 | -11.6% |
| Other amounts receivable | 41 | €17,234 | €11,281 | -€5,953 | -34.5% |
| Cash at bank and in hand | 54/58 | €94,645 | €121,860 | +€27,215 | +28.8% |
| Deferred charges and accrued income | 490/1 | €15,000 | €521 | -€14,479 | -96.5% |
| Total equity and liabilities | 10/49 | €430,659 | €419,860 | -€10,799 | -2.5% |
| Equity | 10/15 | €338,165 | €342,836 | +€4,671 | +1.4% |
| Contributions | 10/11 | €148,150 | €148,150 | = | 0.0% |
| Reserves | 13 | €74,815 | €74,815 | = | 0.0% |
| Distributable reserves | 133 | €74,815 | €74,815 | = | 0.0% |
| Profit (loss) carried forward | 14 | €115,200 | €119,871 | +€4,671 | +4.1% |
| Amounts payable | 17/49 | €92,494 | €77,023 | -€15,470 | -16.7% |
| Amounts payable after more than one year | 17 | €11,630 | - | -€11,630 | |
| Financial debts | 170/4 | €11,630 | - | -€11,630 | |
| Amounts payable within one year | 42/48 | €80,864 | €77,023 | -€3,841 | -4.7% |
| Current portion of amounts payable after more than one year | 42 | €16,622 | €3,049 | -€13,573 | -81.7% |
| Trade debts | 44 | €64,242 | €65,315 | +€1,072 | +1.7% |
| Suppliers | 440/4 | €64,242 | €65,315 | +€1,072 | +1.7% |
| Taxes, remuneration and social security | 45 | - | €4,291 | +€4,291 | |
| Remuneration and social security | 454/9 | - | €4,291 | +€4,291 | |
| Other amounts payable | 47/48 | - | €4,369 | +€4,369 | |
| Remuneration, social security and pensions | 62 | €60,483 | €64,315 | +€3,832 | +6.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,664 | €7,008 | -€656 | -8.6% |
| Other operating charges | 640/8 | €5,795 | €5,689 | -€106 | -1.8% |
| Gross operating margin | 9900 | €72,076 | €83,257 | +€11,181 | +15.5% |
| Operating profit (loss) | 9901 | -€1,866 | €6,245 | +€8,111 | |
| Financial income | 75/76B | €4,843 | €85 | -€4,757 | -98.2% |
| Recurring financial income | 75 | €4,843 | €85 | -€4,757 | -98.2% |
| Financial charges | 65/66B | €2,302 | €1,496 | -€807 | -35.0% |
| Recurring financial charges | 65 | €2,302 | €1,496 | -€807 | -35.0% |
| Profit (loss) for the period before taxes | 9903 | €674 | €4,834 | +€4,160 | +617% |
| Income taxes | 67/77 | €174 | €163 | -€11 | -6.4% |
| Profit (loss) for the period | 9904 | €499 | €4,671 | +€4,172 | +835% |
| Profit (loss) for the period to be appropriated | 9905 | €499 | €4,671 | +€4,172 | +835% |
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 14 October 2026 via checked.be.