TOCK GROUP: 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.
TOCK GROUP
Largest movements
- Receivables within one year +€46,093
up €46,093 (+369%), from €12,500 to €58,593
of which Other amounts receivable: +€38,500
- Cash -€8,111
down €8,111 (-86.2%), from €9,411 to €1,300
mainly Receivables within one year (-€46,093) and Debts after one year (-€22,874)
- Tangible fixed assets -€7,592
down €7,592 (-2.0%), from €382,772 to €375,180
of which Land and buildings: -€7,359
- Reserves +€42,600
up €42,600 (+103%), from €41,400 to €84,000
of which Distributable reserves: +€42,600
- Debts after one year -€22,874
down €22,874 (-8.9%), from €257,241 to €234,367
- Tax, wage and social debts +€12,903
up €12,903 (+70.0%), from €18,421 to €31,324
of which Taxes: +€11,843
- Other debts -€5,152
down €5,152 (-8.1%), from €63,381 to €58,229
- Gross operating margin +€28,067
up €28,067 (+43.1%), from €65,096 to €93,163
- Taxes +€6,575
up €6,575 (+73.3%), from €8,968 to €15,543
- Depreciation +€3,717
up €3,717 (+17.6%), from €21,092 to €24,809
- Other operating charges +€3,005
up €3,005 (+534%), from €563 to €3,568
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 | €406,683 | €437,073 | +€30,390 | +7.5% |
| Fixed assets | 21/28 | €382,772 | €375,180 | -€7,592 | -2.0% |
| Tangible fixed assets | 22/27 | €382,772 | €375,180 | -€7,592 | -2.0% |
| Land and buildings | 22 | €249,233 | €241,874 | -€7,359 | -3.0% |
| Plant, machinery and equipment | 23 | €2,545 | €1,895 | -€650 | -25.5% |
| Furniture and vehicles | 24 | €10,378 | €11,764 | +€1,386 | +13.4% |
| Other tangible fixed assets | 26 | €120,616 | €119,647 | -€969 | -0.8% |
| Current assets | 29/58 | €23,911 | €61,893 | +€37,982 | +159% |
| Amounts receivable within one year | 40/41 | €12,500 | €58,593 | +€46,093 | +369% |
| Trade receivables | 40 | - | €7,593 | +€7,593 | |
| Other amounts receivable | 41 | €12,500 | €51,000 | +€38,500 | +308% |
| Current investments | 50/53 | €2,000 | €2,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €9,411 | €1,300 | -€8,111 | -86.2% |
| Total equity and liabilities | 10/49 | €406,683 | €437,073 | +€30,390 | +7.5% |
| Equity | 10/15 | €43,464 | €86,096 | +€42,632 | +98.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Capital | 10 | €2,000 | €2,000 | = | 0.0% |
| Issued capital | 100 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €41,400 | €84,000 | +€42,600 | +103% |
| Non-distributable reserves | 130/1 | €200 | €200 | = | 0.0% |
| Legal reserve | 130 | €200 | €200 | = | 0.0% |
| Distributable reserves | 133 | €41,200 | €83,800 | +€42,600 | +103% |
| Profit (loss) carried forward | 14 | €64 | €96 | +€32 | +50.0% |
| Amounts payable | 17/49 | €363,219 | €350,977 | -€12,242 | -3.4% |
| Amounts payable after more than one year | 17 | €257,241 | €234,367 | -€22,874 | -8.9% |
| Financial debts | 170/4 | €257,241 | €234,367 | -€22,874 | -8.9% |
| Amounts payable within one year | 42/48 | €105,978 | €116,610 | +€10,632 | +10.0% |
| Current portion of amounts payable after more than one year | 42 | €22,736 | €23,143 | +€407 | +1.8% |
| Trade debts | 44 | €1,440 | €3,914 | +€2,474 | +172% |
| Suppliers | 440/4 | €1,440 | €3,914 | +€2,474 | +172% |
| Taxes, remuneration and social security | 45 | €18,421 | €31,324 | +€12,903 | +70.0% |
| Taxes | 450/3 | €10,980 | €22,823 | +€11,843 | +108% |
| Remuneration and social security | 454/9 | €7,441 | €8,501 | +€1,060 | +14.2% |
| Other amounts payable | 47/48 | €63,381 | €58,229 | -€5,152 | -8.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,092 | €24,809 | +€3,717 | +17.6% |
| Other operating charges | 640/8 | €563 | €3,568 | +€3,005 | +534% |
| Gross operating margin | 9900 | €65,096 | €93,163 | +€28,067 | +43.1% |
| Operating profit (loss) | 9901 | €43,441 | €64,786 | +€21,345 | +49.1% |
| Financial income | 75/76B | - | €158 | +€158 | |
| Recurring financial income | 75 | - | €158 | +€158 | |
| Financial charges | 65/66B | €7,138 | €6,769 | -€369 | -5.2% |
| Recurring financial charges | 65 | €7,138 | €6,769 | -€369 | -5.2% |
| Profit (loss) for the period before taxes | 9903 | €36,303 | €58,175 | +€21,872 | +60.2% |
| Income taxes | 67/77 | €8,968 | €15,543 | +€6,575 | +73.3% |
| Profit (loss) for the period | 9904 | €27,335 | €42,632 | +€15,297 | +56.0% |
| Profit (loss) for the period to be appropriated | 9905 | €27,335 | €42,632 | +€15,297 | +56.0% |
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 15 October 2026 via checked.be.