TOFIMA: 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.
TOFIMA
Largest movements
- Tangible fixed assets -€6,430
no longer reported in 2025 (was €6,430)
- Receivables within one year -€5,778
no longer reported in 2025 (was €5,778)
- Deferred charges and accrued income -€3,890
no longer reported in 2025 (was €3,890)
- Stocks and contracts -€3,200
no longer reported in 2025 (was €3,200)
- Cash -€865
no longer reported in 2025 (was €865)
mainly Net result for the year (-€12,102) and Tax, wage and social debts (-€9,414)
- Profit (loss) carried forward -€12,102
down €12,102 (-405.0%), from -€2,989 to -€15,091
- Tax, wage and social debts -€9,414
no longer reported in 2025 (was €9,414)
of which Remuneration and social security: -€6,256
- Short-term financial debts +€4,274
up €4,274 (+2314.5%), from €185 to €4,459
- Trade debts -€3,993
down €3,993 (-98.6%), from €4,051 to €58
- Other debts +€1,072
up €1,072 (+74.1%), from €1,447 to €2,519
- Gross operating margin -€52,538
down €52,538, from €49,546 to -€2,992
- Staff costs -€37,539
down €37,539 (-96.6%), from €38,857 to €1,319
- Other operating charges -€5,758
down €5,758 (-84.9%), from €6,780 to €1,022
- Depreciation -€4,194
no longer reported in 2025 (was €4,194)
- Financial charges -€1,610
down €1,610 (-54.4%), from €2,957 to €1,348
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 | €20,163 | - | -€20,163 | |
| Fixed assets | 21/28 | €6,430 | - | -€6,430 | |
| Tangible fixed assets | 22/27 | €6,430 | - | -€6,430 | |
| Plant, machinery and equipment | 23 | €6,430 | - | -€6,430 | |
| Current assets | 29/58 | €13,733 | - | -€13,733 | |
| Stocks and contracts in progress | 3 | €3,200 | - | -€3,200 | |
| Stocks | 30/36 | €3,200 | - | -€3,200 | |
| Amounts receivable within one year | 40/41 | €5,778 | - | -€5,778 | |
| Other amounts receivable | 41 | €5,778 | - | -€5,778 | |
| Cash at bank and in hand | 54/58 | €865 | - | -€865 | |
| Deferred charges and accrued income | 490/1 | €3,890 | - | -€3,890 | |
| Total equity and liabilities | 10/49 | €20,163 | - | -€20,163 | |
| Equity | 10/15 | €5,066 | -€7,036 | -€12,102 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,989 | -€15,091 | -€12,102 | -405.0% |
| Amounts payable | 17/49 | €15,097 | €7,036 | -€8,061 | -53.4% |
| Amounts payable within one year | 42/48 | €15,097 | €7,036 | -€8,061 | -53.4% |
| Financial debts | 43 | €185 | €4,459 | +€4,274 | +2314.5% |
| Credit institutions | 430/8 | €185 | €4,459 | +€4,274 | +2314.5% |
| Trade debts | 44 | €4,051 | €58 | -€3,993 | -98.6% |
| Suppliers | 440/4 | €4,051 | €58 | -€3,993 | -98.6% |
| Taxes, remuneration and social security | 45 | €9,414 | - | -€9,414 | |
| Taxes | 450/3 | €3,158 | - | -€3,158 | |
| Remuneration and social security | 454/9 | €6,256 | - | -€6,256 | |
| Other amounts payable | 47/48 | €1,447 | €2,519 | +€1,072 | +74.1% |
| Non-recurring operating income | 76A | - | €2,397 | +€2,397 | |
| Remuneration, social security and pensions | 62 | €38,857 | €1,319 | -€37,539 | -96.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,194 | - | -€4,194 | |
| Other operating charges | 640/8 | €6,780 | €1,022 | -€5,758 | -84.9% |
| Non-recurring operating charges | 66A | - | €5,422 | +€5,422 | |
| Gross operating margin | 9900 | €49,546 | -€2,992 | -€52,538 | |
| Operating profit (loss) | 9901 | -€286 | -€10,755 | -€10,469 | -3663.2% |
| Financial income | 75/76B | €5 | - | -€5 | |
| Recurring financial income | 75 | €5 | - | -€5 | |
| Financial charges | 65/66B | €2,957 | €1,348 | -€1,610 | -54.4% |
| Recurring financial charges | 65 | €2,957 | €1,348 | -€1,610 | -54.4% |
| Profit (loss) for the period before taxes | 9903 | -€3,239 | -€12,102 | -€8,864 | -273.7% |
| Profit (loss) for the period | 9904 | -€3,239 | -€12,102 | -€8,864 | -273.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,239 | -€12,102 | -€8,864 | -273.7% |
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 7 October 2026 via checked.be.