Tofic Esses: 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.
Tofic Esses
Largest movements
- Current investments -€43,864
down €43,864 (-20.5%), from €214,077 to €170,213
- Profit (loss) carried forward -€45,828
down €45,828 (-260.1%), from -€17,622 to -€63,450
- Financial charges +€18,088
up €18,088 (+1055.5%), from €1,714 to €19,802
- Financial income -€10,867
down €10,867 (-62.5%), from €17,386 to €6,520
- Taxes -€992
down €992 (-33.9%), from €2,927 to €1,935
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 | €1,226,382 | €1,176,443 | -€49,939 | -4.1% |
| Fixed assets | 21/28 | €5,021 | €5,021 | = | 0.0% |
| Financial fixed assets | 28 | €5,021 | €5,021 | = | 0.0% |
| Current assets | 29/58 | €1,221,361 | €1,171,421 | -€49,939 | -4.1% |
| Stocks and contracts in progress | 3 | €991,350 | €991,350 | = | 0.0% |
| Stocks | 30/36 | €991,350 | €991,350 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €874 | €113 | -€761 | -87.1% |
| Other amounts receivable | 41 | €874 | €113 | -€761 | -87.1% |
| Current investments | 50/53 | €214,077 | €170,213 | -€43,864 | -20.5% |
| Cash at bank and in hand | 54/58 | €15,059 | €9,745 | -€5,314 | -35.3% |
| Total equity and liabilities | 10/49 | €1,226,382 | €1,176,443 | -€49,939 | -4.1% |
| Equity | 10/15 | €694,630 | €648,801 | -€45,828 | -6.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €693,659 | €693,659 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €691,800 | €691,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,622 | -€63,450 | -€45,828 | -260.1% |
| Amounts payable | 17/49 | €531,752 | €527,641 | -€4,111 | -0.8% |
| Amounts payable within one year | 42/48 | €531,752 | €527,641 | -€4,111 | -0.8% |
| Trade debts | 44 | €264,195 | €263,717 | -€478 | -0.2% |
| Suppliers | 440/4 | €264,195 | €263,717 | -€478 | -0.2% |
| Taxes, remuneration and social security | 45 | €2,095 | €2,095 | = | 0.0% |
| Taxes | 450/3 | €2,095 | €2,095 | = | 0.0% |
| Other amounts payable | 47/48 | €265,463 | €261,829 | -€3,633 | -1.4% |
| Other operating charges | 640/8 | €1,086 | €1,118 | +€33 | +3.0% |
| Gross operating margin | 9900 | -€29,282 | -€29,492 | -€211 | -0.7% |
| Operating profit (loss) | 9901 | -€30,367 | -€30,611 | -€244 | -0.8% |
| Financial income | 75/76B | €17,386 | €6,520 | -€10,867 | -62.5% |
| Recurring financial income | 75 | €17,386 | €6,520 | -€10,867 | -62.5% |
| Financial charges | 65/66B | €1,714 | €19,802 | +€18,088 | +1055.5% |
| Recurring financial charges | 65 | €1,714 | €19,802 | +€18,088 | +1055.5% |
| Profit (loss) for the period before taxes | 9903 | -€14,695 | -€43,893 | -€29,199 | -198.7% |
| Income taxes | 67/77 | €2,927 | €1,935 | -€992 | -33.9% |
| Profit (loss) for the period | 9904 | -€17,622 | -€45,828 | -€28,207 | -160.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,622 | -€45,828 | -€28,207 | -160.1% |
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 1 October 2026 via checked.be.