TOCILLA: 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.
TOCILLA
Largest movements
- Tangible fixed assets +€1,899
up €1,899 (+126.2%), from €1,505 to €3,404
- Cash -€898
down €898 (-65.1%), from €1,380 to €482
mainly Investment in fixed assets (net) (-€2,667) and Tax, wage and social debts (-€105)
- Receivables within one year -€172
no longer reported in 2025 (was €172)
- Trade debts +€786
up €786 (+95.3%), from €825 to €1,611
- Profit (loss) carried forward +€174
up €174 (+0.5%), from -€32,911 to -€32,737
- Tax, wage and social debts -€105
down €105 (-12.8%), from €821 to €716
- Gross operating margin -€1,675
down €1,675 (-24.8%), from €6,753 to €5,078
- Other operating charges +€1,427
up €1,427 (+52.7%), from €2,709 to €4,136
- Depreciation +€743
up €743 (+2972.0%), from €25 to €768
- Financial charges -€116
no longer reported in 2025 (was €116)
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 | €4,618 | €5,473 | +€855 | +18.5% |
| Fixed assets | 21/28 | €1,505 | €3,404 | +€1,899 | +126.2% |
| Tangible fixed assets | 22/27 | €1,505 | €3,404 | +€1,899 | +126.2% |
| Plant, machinery and equipment | 23 | €1,505 | €3,404 | +€1,899 | +126.2% |
| Current assets | 29/58 | €3,113 | €2,069 | -€1,044 | -33.5% |
| Stocks and contracts in progress | 3 | €1,561 | €1,587 | +€26 | +1.7% |
| Stocks | 30/36 | €1,561 | €1,587 | +€26 | +1.7% |
| Amounts receivable within one year | 40/41 | €172 | - | -€172 | |
| Other amounts receivable | 41 | €172 | - | -€172 | |
| Cash at bank and in hand | 54/58 | €1,380 | €482 | -€898 | -65.1% |
| Total equity and liabilities | 10/49 | €4,618 | €5,473 | +€855 | +18.5% |
| Equity | 10/15 | -€14,311 | -€14,137 | +€174 | +1.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€32,911 | -€32,737 | +€174 | +0.5% |
| Amounts payable | 17/49 | €18,929 | €19,610 | +€681 | +3.6% |
| Amounts payable within one year | 42/48 | €18,929 | €19,610 | +€681 | +3.6% |
| Trade debts | 44 | €825 | €1,611 | +€786 | +95.3% |
| Suppliers | 440/4 | €825 | €1,611 | +€786 | +95.3% |
| Taxes, remuneration and social security | 45 | €821 | €716 | -€105 | -12.8% |
| Taxes | 450/3 | €821 | €716 | -€105 | -12.8% |
| Other amounts payable | 47/48 | €17,283 | €17,283 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25 | €768 | +€743 | +2972.0% |
| Other operating charges | 640/8 | €2,709 | €4,136 | +€1,427 | +52.7% |
| Gross operating margin | 9900 | €6,753 | €5,078 | -€1,675 | -24.8% |
| Operating profit (loss) | 9901 | €4,019 | €174 | -€3,845 | -95.7% |
| Financial charges | 65/66B | €116 | - | -€116 | |
| Recurring financial charges | 65 | €116 | - | -€116 | |
| Profit (loss) for the period before taxes | 9903 | €3,903 | €174 | -€3,729 | -95.5% |
| Profit (loss) for the period | 9904 | €3,903 | €174 | -€3,729 | -95.5% |
| Profit (loss) for the period to be appropriated | 9905 | €3,903 | €174 | -€3,729 | -95.5% |
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 4 October 2026 via checked.be.