TOFFIE: 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.
TOFFIE
Largest movements
- Tangible fixed assets -€43,970
down €43,970 (-13.9%), from €317,273 to €273,303
of which Furniture and vehicles: -€29,949
- Cash +€9,958
up €9,958 (+95.7%), from €10,407 to €20,366
mainly Depreciation (+€43,970) and Other debts (+€8,962)
- Profit (loss) carried forward -€27,840
down €27,840, from €26,253 to -€1,587
- Debts after one year -€10,834
down €10,834 (-9.8%), from €110,442 to €99,608
- Other debts +€8,962
up €8,962 (+5.0%), from €177,660 to €186,622
- Gross operating margin -€38,764
down €38,764 (-63.2%), from €61,344 to €22,580
- Depreciation +€6,454
up €6,454 (+17.2%), from €37,516 to €43,970
- Financial charges +€2,370
up €2,370 (+72.6%), from €3,266 to €5,636
- Other operating charges -€1,003
down €1,003 (-66.7%), from €1,504 to €501
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 | €334,758 | €303,090 | -€31,669 | -9.5% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €317,273 | €273,303 | -€43,970 | -13.9% |
| Tangible fixed assets | 22/27 | €317,273 | €273,303 | -€43,970 | -13.9% |
| Land and buildings | 22 | €238,109 | €225,499 | -€12,610 | -5.3% |
| Plant, machinery and equipment | 23 | €5,720 | €4,309 | -€1,411 | -24.7% |
| Furniture and vehicles | 24 | €73,444 | €43,495 | -€29,949 | -40.8% |
| Current assets | 29/58 | €17,485 | €29,787 | +€12,301 | +70.4% |
| Amounts receivable within one year | 40/41 | €6,092 | €5,176 | -€917 | -15.0% |
| Trade receivables | 40 | €6,050 | €5,176 | -€874 | -14.5% |
| Other amounts receivable | 41 | €42 | €0 | -€42 | -100.0% |
| Cash at bank and in hand | 54/58 | €10,407 | €20,366 | +€9,958 | +95.7% |
| Deferred charges and accrued income | 490/1 | €986 | €4,246 | +€3,260 | +330.8% |
| Total equity and liabilities | 10/49 | €334,758 | €303,090 | -€31,669 | -9.5% |
| Equity | 10/15 | €29,253 | €1,413 | -€27,840 | -95.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,253 | -€1,587 | -€27,840 | |
| Amounts payable | 17/49 | €305,505 | €301,676 | -€3,829 | -1.3% |
| Amounts payable after more than one year | 17 | €110,442 | €99,608 | -€10,834 | -9.8% |
| Financial debts | 170/4 | €110,442 | €99,608 | -€10,834 | -9.8% |
| Amounts payable within one year | 42/48 | €195,063 | €202,068 | +€7,005 | +3.6% |
| Current portion of amounts payable after more than one year | 42 | €10,370 | €10,834 | +€464 | +4.5% |
| Trade debts | 44 | €4,952 | €1,996 | -€2,956 | -59.7% |
| Suppliers | 440/4 | €4,952 | €1,996 | -€2,956 | -59.7% |
| Taxes, remuneration and social security | 45 | €2,082 | €2,616 | +€535 | +25.7% |
| Taxes | 450/3 | €2,082 | €2,616 | +€535 | +25.7% |
| Other amounts payable | 47/48 | €177,660 | €186,622 | +€8,962 | +5.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,516 | €43,970 | +€6,454 | +17.2% |
| Other operating charges | 640/8 | €1,504 | €501 | -€1,003 | -66.7% |
| Gross operating margin | 9900 | €61,344 | €22,580 | -€38,764 | -63.2% |
| Operating profit (loss) | 9901 | €22,324 | -€21,891 | -€44,215 | |
| Financial income | 75/76B | €1 | €0 | -€1 | -84.6% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -84.6% |
| Financial charges | 65/66B | €3,266 | €5,636 | +€2,370 | +72.6% |
| Recurring financial charges | 65 | €3,266 | €5,636 | +€2,370 | +72.6% |
| Profit (loss) for the period before taxes | 9903 | €19,059 | -€27,527 | -€46,586 | |
| Income taxes | 67/77 | €337 | €313 | -€24 | -7.2% |
| Profit (loss) for the period | 9904 | €18,722 | -€27,840 | -€46,562 | |
| Profit (loss) for the period to be appropriated | 9905 | €18,722 | -€27,840 | -€46,562 |
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 11 October 2026 via checked.be.