TOCO CONCEPT: 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.
TOCO CONCEPT
Largest movements
- Tangible fixed assets +€34,054
new in 2025: €34,054
- Cash -€26,897
down €26,897 (-87.3%), from €30,800 to €3,903
mainly Investment in fixed assets (net) (-€35,617) and Net result for the year (-€16,871)
- Receivables within one year +€15,314
up €15,314 (+599.8%), from €2,553 to €17,867
of which Other amounts receivable: +€7,801
- Debts after one year +€19,513
new in 2025: €19,513
- Profit (loss) carried forward -€16,871
new in 2025: -€16,871
- Trade debts +€9,779
new in 2025: €9,779
- Current portion of long-term debt +€9,693
new in 2025: €9,693
- Tax, wage and social debts +€659
up €659 (+10.5%), from €6,279 to €6,938
- Gross operating margin -€74,501
down €74,501, from €61,141 to -€13,360
- Taxes -€9,982
down €9,982 (-100.0%), from €9,982 to €0
- Depreciation +€1,564
new in 2025: €1,564
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 | €33,356 | €56,252 | +€22,896 | +68.6% |
| Fixed assets | 21/28 | - | €34,054 | +€34,054 | |
| Tangible fixed assets | 22/27 | - | €34,054 | +€34,054 | |
| Furniture and vehicles | 24 | - | €34,054 | +€34,054 | |
| Current assets | 29/58 | €33,356 | €22,199 | -€11,158 | -33.4% |
| Amounts receivable within one year | 40/41 | €2,553 | €17,867 | +€15,314 | +599.8% |
| Trade receivables | 40 | €629 | €8,143 | +€7,514 | +1193.7% |
| Other amounts receivable | 41 | €1,924 | €9,724 | +€7,801 | +405.5% |
| Cash at bank and in hand | 54/58 | €30,800 | €3,903 | -€26,897 | -87.3% |
| Deferred charges and accrued income | 490/1 | €3 | €428 | +€425 | +13185.7% |
| Total equity and liabilities | 10/49 | €33,356 | €56,252 | +€22,896 | +68.6% |
| Equity | 10/15 | €27,077 | €10,206 | -€16,871 | -62.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €22,077 | €22,077 | = | 0.0% |
| Distributable reserves | 133 | €22,077 | €22,077 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€16,871 | -€16,871 | |
| Amounts payable | 17/49 | €6,279 | €46,046 | +€39,767 | +633.3% |
| Amounts payable after more than one year | 17 | - | €19,513 | +€19,513 | |
| Financial debts | 170/4 | - | €19,513 | +€19,513 | |
| Amounts payable within one year | 42/48 | €6,279 | €26,411 | +€20,132 | +320.6% |
| Current portion of amounts payable after more than one year | 42 | - | €9,693 | +€9,693 | |
| Trade debts | 44 | - | €9,779 | +€9,779 | |
| Suppliers | 440/4 | - | €9,779 | +€9,779 | |
| Taxes, remuneration and social security | 45 | €6,279 | €6,938 | +€659 | +10.5% |
| Taxes | 450/3 | €6,279 | €6,938 | +€659 | +10.5% |
| Accrued charges and deferred income | 492/3 | - | €122 | +€122 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,564 | +€1,564 | |
| Other operating charges | 640/8 | €1,845 | €1,889 | +€44 | +2.4% |
| Non-recurring operating charges | 66A | €27,135 | €0 | -€27,135 | -100.0% |
| Gross operating margin | 9900 | €61,141 | -€13,360 | -€74,501 | |
| Operating profit (loss) | 9901 | €32,160 | -€16,813 | -€48,973 | |
| Financial income | 75/76B | €4 | €183 | +€179 | +4565.4% |
| Recurring financial income | 75 | €4 | €183 | +€179 | +4565.4% |
| Financial charges | 65/66B | €105 | €241 | +€136 | +129.7% |
| Recurring financial charges | 65 | €105 | €241 | +€136 | +129.7% |
| Profit (loss) for the period before taxes | 9903 | €32,059 | -€16,871 | -€48,930 | |
| Income taxes | 67/77 | €9,982 | €0 | -€9,982 | -100.0% |
| Profit (loss) for the period | 9904 | €22,077 | -€16,871 | -€38,948 | |
| Profit (loss) for the period to be appropriated | 9905 | €22,077 | -€16,871 | -€38,948 |
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.