TODIE: 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.
TODIE
Largest movements
- Stocks and contracts -€12,119
down €12,119 (-50.8%), from €23,861 to €11,742
- Tangible fixed assets +€2,703
new in 2025: €2,703
- Cash +€2,062
up €2,062 (+143.4%), from €1,438 to €3,500
mainly Stocks and contracts (+€12,119) and Tax, wage and social debts (+€4,304)
- Receivables within one year +€1,726
up €1,726 (+20.3%), from €8,512 to €10,238
of which Other amounts receivable: +€2,164
- Profit (loss) carried forward -€9,629
down €9,629 (-68.0%), from €14,152 to €4,522
- Tax, wage and social debts +€4,304
up €4,304 (+49.8%), from €8,634 to €12,938
of which Remuneration and social security: +€4,000
- Other debts -€1,783
down €1,783 (-100.0%), from €1,783 to €0
- Trade debts +€1,588
up €1,588 (+8.3%), from €19,243 to €20,831
- Gross operating margin -€28,906
down €28,906, from €20,010 to -€8,897
- Taxes -€3,978
down €3,978 (-100.0%), from €3,978 to €0
- Other operating charges +€520
new in 2025: €520
- Financial income +€412
up €412 (+1076.2%), from €38 to €451
- Financial charges +€309
up €309 (+122.2%), from €253 to €562
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 | €46,311 | €40,791 | -€5,520 | -11.9% |
| Fixed assets | 21/28 | €3,000 | €5,703 | +€2,703 | +90.1% |
| Tangible fixed assets | 22/27 | - | €2,703 | +€2,703 | |
| Plant, machinery and equipment | 23 | - | €2,703 | +€2,703 | |
| Financial fixed assets | 28 | €3,000 | €3,000 | = | 0.0% |
| Current assets | 29/58 | €43,311 | €35,088 | -€8,223 | -19.0% |
| Amounts receivable after more than one year | 29 | €5,000 | €5,000 | = | 0.0% |
| Other amounts receivable | 291 | €5,000 | €5,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €23,861 | €11,742 | -€12,119 | -50.8% |
| Stocks | 30/36 | €23,861 | €11,742 | -€12,119 | -50.8% |
| Amounts receivable within one year | 40/41 | €8,512 | €10,238 | +€1,726 | +20.3% |
| Trade receivables | 40 | €8,502 | €8,064 | -€438 | -5.2% |
| Other amounts receivable | 41 | €10 | €2,174 | +€2,164 | +21464.1% |
| Cash at bank and in hand | 54/58 | €1,438 | €3,500 | +€2,062 | +143.4% |
| Deferred charges and accrued income | 490/1 | €4,500 | €4,608 | +€108 | +2.4% |
| Total equity and liabilities | 10/49 | €46,311 | €40,791 | -€5,520 | -11.9% |
| Equity | 10/15 | €16,652 | €7,022 | -€9,629 | -57.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,152 | €4,522 | -€9,629 | -68.0% |
| Amounts payable | 17/49 | €29,659 | €33,769 | +€4,110 | +13.9% |
| Amounts payable within one year | 42/48 | €29,659 | €33,769 | +€4,110 | +13.9% |
| Trade debts | 44 | €19,243 | €20,831 | +€1,588 | +8.3% |
| Suppliers | 440/4 | €19,243 | €20,831 | +€1,588 | +8.3% |
| Taxes, remuneration and social security | 45 | €8,634 | €12,938 | +€4,304 | +49.8% |
| Taxes | 450/3 | €8,634 | €8,938 | +€304 | +3.5% |
| Remuneration and social security | 454/9 | - | €4,000 | +€4,000 | |
| Other amounts payable | 47/48 | €1,783 | €0 | -€1,783 | -100.0% |
| Remuneration, social security and pensions | 62 | - | €5 | +€5 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €97 | +€97 | |
| Other operating charges | 640/8 | - | €520 | +€520 | |
| Gross operating margin | 9900 | €20,010 | -€8,897 | -€28,906 | |
| Operating profit (loss) | 9901 | €20,010 | -€9,518 | -€29,528 | |
| Financial income | 75/76B | €38 | €451 | +€412 | +1076.2% |
| Recurring financial income | 75 | €38 | €451 | +€412 | +1076.2% |
| Financial charges | 65/66B | €253 | €562 | +€309 | +122.2% |
| Recurring financial charges | 65 | €253 | €562 | +€309 | +122.2% |
| Profit (loss) for the period before taxes | 9903 | €19,795 | -€9,629 | -€29,424 | |
| Income taxes | 67/77 | €3,978 | €0 | -€3,978 | -100.0% |
| Profit (loss) for the period | 9904 | €15,818 | -€9,629 | -€25,447 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,818 | -€9,629 | -€25,447 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.