TOCIN: 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.
TOCIN
Largest movements
- Receivables within one year +€42,609
up €42,609 (+499.5%), from €8,530 to €51,139
- Tangible fixed assets -€36,771
no longer reported in 2025 (was €36,771)
of which Furniture and vehicles: -€36,000
- Cash +€2,237
up €2,237 (+30.0%), from €7,466 to €9,703
mainly Investment in fixed assets (net) (+€36,771) and Net result for the year (+€20,692)
- Profit (loss) carried forward +€20,679
up €20,679 (+25.6%), from -€80,660 to -€59,981
- Tax, wage and social debts -€11,148
down €11,148 (-98.6%), from €11,305 to €157
of which Remuneration and social security: -€11,161
- Other debts -€1,457
no longer reported in 2025 (was €1,457)
- Staff costs -€32,230
no longer reported in 2025 (was €32,230)
- Financial income +€14,358
up €14,358 (+15953244.4%), from €0 to €14,358
of which Non-recurring financial income: +€11,660
- Financial charges -€5,627
down €5,627 (-97.1%), from €5,798 to €170
of which Non-recurring financial charges: -€5,000
- Gross operating margin -€5,186
down €5,186 (-43.7%), from €11,864 to €6,678
- Depreciation -€4,026
no longer reported in 2025 (was €4,026)
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 | €52,766 | €60,841 | +€8,075 | +15.3% |
| Fixed assets | 21/28 | €36,771 | - | -€36,771 | |
| Tangible fixed assets | 22/27 | €36,771 | - | -€36,771 | |
| Plant, machinery and equipment | 23 | €771 | - | -€771 | |
| Furniture and vehicles | 24 | €36,000 | - | -€36,000 | |
| Current assets | 29/58 | €15,996 | €60,841 | +€44,846 | +280.4% |
| Amounts receivable within one year | 40/41 | €8,530 | €51,139 | +€42,609 | +499.5% |
| Other amounts receivable | 41 | €8,530 | €51,139 | +€42,609 | +499.5% |
| Cash at bank and in hand | 54/58 | €7,466 | €9,703 | +€2,237 | +30.0% |
| Total equity and liabilities | 10/49 | €52,766 | €60,841 | +€8,075 | +15.3% |
| Equity | 10/15 | €40,004 | €60,684 | +€20,679 | +51.7% |
| Contributions | 10/11 | €21,000 | €21,000 | = | 0.0% |
| Reserves | 13 | €99,665 | €99,665 | = | 0.0% |
| Distributable reserves | 133 | €99,665 | €99,665 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€80,660 | -€59,981 | +€20,679 | +25.6% |
| Amounts payable | 17/49 | €12,762 | €157 | -€12,604 | -98.8% |
| Amounts payable within one year | 42/48 | €12,762 | €157 | -€12,604 | -98.8% |
| Taxes, remuneration and social security | 45 | €11,305 | €157 | -€11,148 | -98.6% |
| Taxes | 450/3 | €144 | €157 | +€13 | +9.0% |
| Remuneration and social security | 454/9 | €11,161 | - | -€11,161 | |
| Other amounts payable | 47/48 | €1,457 | - | -€1,457 | |
| Non-recurring operating income | 76A | €6,117 | - | -€6,117 | |
| Remuneration, social security and pensions | 62 | €32,230 | - | -€32,230 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,026 | - | -€4,026 | |
| Other operating charges | 640/8 | €3,506 | €173 | -€3,333 | -95.1% |
| Non-recurring operating charges | 66A | €41,873 | - | -€41,873 | |
| Gross operating margin | 9900 | €11,864 | €6,678 | -€5,186 | -43.7% |
| Operating profit (loss) | 9901 | -€69,771 | €6,505 | +€76,275 | |
| Financial income | 75/76B | €0 | €14,358 | +€14,358 | +15953244.4% |
| Recurring financial income | 75 | €0 | €2,698 | +€2,698 | +2997833.3% |
| Non-recurring financial income | 76B | - | €11,660 | +€11,660 | |
| Financial charges | 65/66B | €5,798 | €170 | -€5,627 | -97.1% |
| Recurring financial charges | 65 | €798 | €170 | -€627 | -78.7% |
| Non-recurring financial charges | 66B | €5,000 | - | -€5,000 | |
| Profit (loss) for the period before taxes | 9903 | -€75,569 | €20,692 | +€96,261 | |
| Income taxes | 67/77 | €572 | - | -€572 | |
| Profit (loss) for the period | 9904 | -€76,140 | €20,692 | +€96,833 | |
| Profit (loss) for the period to be appropriated | 9905 | -€76,140 | €20,692 | +€96,833 |
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 29 September 2026 via checked.be.