TOCCAS: 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.
TOCCAS
Largest movements
- Receivables after one year -€3,060
down €3,060 (-3.4%), from €89,814 to €86,754
- Profit (loss) carried forward -€2,809
down €2,809 (-12.5%), from -€22,455 to -€25,265
- Trade debts -€1,324
no longer reported in 2025 (was €1,324)
- Taxes -€3,687
down €3,687 (-98.1%), from €3,760 to €73
- Gross operating margin -€215
down €215 (-4.1%), from -€5,286 to -€5,501
- Financial income -€160
down €160 (-3.8%), from €4,177 to €4,017
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 | €103,907 | €99,735 | -€4,171 | -4.0% |
| Fixed assets | 21/28 | €2,160 | €1,128 | -€1,032 | -47.8% |
| Tangible fixed assets | 22/27 | €2,160 | €1,128 | -€1,032 | -47.8% |
| Furniture and vehicles | 24 | €2,160 | €1,128 | -€1,032 | -47.8% |
| Current assets | 29/58 | €101,747 | €98,608 | -€3,139 | -3.1% |
| Amounts receivable after more than one year | 29 | €89,814 | €86,754 | -€3,060 | -3.4% |
| Other amounts receivable | 291 | €89,814 | €86,754 | -€3,060 | -3.4% |
| Amounts receivable within one year | 40/41 | €10,525 | €10,910 | +€386 | +3.7% |
| Other amounts receivable | 41 | €10,525 | €10,910 | +€386 | +3.7% |
| Cash at bank and in hand | 54/58 | €1,408 | €943 | -€464 | -33.0% |
| Total equity and liabilities | 10/49 | €103,907 | €99,735 | -€4,171 | -4.0% |
| Equity | 10/15 | €102,545 | €99,735 | -€2,809 | -2.7% |
| Contributions | 10/11 | €125,000 | €125,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,455 | -€25,265 | -€2,809 | -12.5% |
| Amounts payable | 17/49 | €1,362 | - | -€1,362 | |
| Amounts payable within one year | 42/48 | €1,362 | - | -€1,362 | |
| Trade debts | 44 | €1,324 | - | -€1,324 | |
| Suppliers | 440/4 | €1,324 | - | -€1,324 | |
| Taxes, remuneration and social security | 45 | €37 | - | -€37 | |
| Taxes | 450/3 | €37 | - | -€37 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,032 | €1,032 | = | 0.0% |
| Other operating charges | 640/8 | €115 | €126 | +€11 | +9.6% |
| Gross operating margin | 9900 | -€5,286 | -€5,501 | -€215 | -4.1% |
| Operating profit (loss) | 9901 | -€6,433 | -€6,659 | -€226 | -3.5% |
| Financial income | 75/76B | €4,177 | €4,017 | -€160 | -3.8% |
| Recurring financial income | 75 | €4,177 | €4,017 | -€160 | -3.8% |
| Financial charges | 65/66B | €77 | €95 | +€18 | +23.5% |
| Recurring financial charges | 65 | €77 | €95 | +€18 | +23.5% |
| Profit (loss) for the period before taxes | 9903 | -€2,332 | -€2,737 | -€404 | -17.3% |
| Income taxes | 67/77 | €3,760 | €73 | -€3,687 | -98.1% |
| Profit (loss) for the period | 9904 | -€6,092 | -€2,809 | +€3,283 | +53.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,092 | -€2,809 | +€3,283 | +53.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.