TOFFE PEE: 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.
TOFFE PEE
Largest movements
- Cash +€11,841
up €11,841 (+17.2%), from €68,735 to €80,576
mainly Net result for the year (+€10,110) and Short-term financial debts (+€2,921)
- Tangible fixed assets +€1,167
up €1,167 (+217.0%), from €538 to €1,705
- Profit (loss) carried forward +€10,110
up €10,110 (+22.7%), from €44,454 to €54,564
- Short-term financial debts +€2,921
up €2,921 (+18.6%), from €15,674 to €18,596
- Taxes +€2,388
up €2,388 (+400.2%), from €597 to €2,985
- Gross operating margin +€1,801
up €1,801 (+13.7%), from €13,185 to €14,985
- Depreciation -€1,723
down €1,723 (-64.1%), from €2,688 to €964
- Other operating charges +€564
up €564 (+100.5%), from €562 to €1,126
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 | €70,074 | €82,709 | +€12,635 | +18.0% |
| Fixed assets | 21/28 | €1,319 | €1,736 | +€417 | +31.6% |
| Tangible fixed assets | 22/27 | €538 | €1,705 | +€1,167 | +217.0% |
| Furniture and vehicles | 24 | €538 | €1,705 | +€1,167 | +217.0% |
| Financial fixed assets | 28 | €781 | €31 | -€750 | -96.0% |
| Current assets | 29/58 | €68,755 | €80,973 | +€12,217 | +17.8% |
| Amounts receivable within one year | 40/41 | €20 | €396 | +€376 | +1875.9% |
| Other amounts receivable | 41 | €20 | €396 | +€376 | +1875.9% |
| Cash at bank and in hand | 54/58 | €68,735 | €80,576 | +€11,841 | +17.2% |
| Total equity and liabilities | 10/49 | €70,074 | €82,709 | +€12,635 | +18.0% |
| Equity | 10/15 | €46,314 | €56,424 | +€10,110 | +21.8% |
| Contributions | 10/11 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €44,454 | €54,564 | +€10,110 | +22.7% |
| Amounts payable | 17/49 | €23,760 | €26,285 | +€2,525 | +10.6% |
| Amounts payable within one year | 42/48 | €23,760 | €26,285 | +€2,525 | +10.6% |
| Financial debts | 43 | €15,674 | €18,596 | +€2,921 | +18.6% |
| Other loans | 439 | €15,674 | €18,596 | +€2,921 | +18.6% |
| Advances received on contracts in progress | 46 | - | €183 | +€183 | |
| Taxes, remuneration and social security | 45 | €8,086 | €7,506 | -€580 | -7.2% |
| Taxes | 450/3 | €8,086 | €7,506 | -€580 | -7.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,688 | €964 | -€1,723 | -64.1% |
| Other operating charges | 640/8 | €562 | €1,126 | +€564 | +100.5% |
| Gross operating margin | 9900 | €13,185 | €14,985 | +€1,801 | +13.7% |
| Operating profit (loss) | 9901 | €9,935 | €12,895 | +€2,960 | +29.8% |
| Financial income | 75/76B | €172 | €299 | +€127 | +74.2% |
| Recurring financial income | 75 | €172 | €299 | +€127 | +74.2% |
| Financial charges | 65/66B | €69 | €100 | +€31 | +44.5% |
| Recurring financial charges | 65 | €69 | €100 | +€31 | +44.5% |
| Profit (loss) for the period before taxes | 9903 | €10,038 | €13,095 | +€3,057 | +30.5% |
| Income taxes | 67/77 | €597 | €2,985 | +€2,388 | +400.2% |
| Profit (loss) for the period | 9904 | €9,441 | €10,110 | +€668 | +7.1% |
| Profit (loss) for the period to be appropriated | 9905 | €9,441 | €10,110 | +€668 | +7.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.