TOHU: 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.
TOHU
Largest movements
- Cash -€9,169
down €9,169 (-49.9%), from €18,380 to €9,211
mainly Trade debts (-€21,202) and Other debts (-€2,030)
- Trade debts -€21,202
down €21,202 (-55.8%), from €38,007 to €16,805
- Profit (loss) carried forward +€10,939
up €10,939, from -€4,365 to €6,574
- Tax, wage and social debts +€3,273
new in 2024: €3,273
- Other debts -€2,030
no longer reported in 2024 (was €2,030)
- Gross operating margin +€18,467
up €18,467, from -€3,397 to €15,070
- Taxes +€2,767
new in 2024: €2,767
- Other operating charges +€488
up €488 (+79.6%), from €613 to €1,101
From the 2023 result to the 2024 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.
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €39,672 | €30,652 | -€9,020 | -22.7% |
| Fixed assets | 21/28 | €159 | €16 | -€143 | -89.9% |
| Tangible fixed assets | 22/27 | €159 | €16 | -€143 | -89.9% |
| Land and buildings | 22 | €159 | - | -€159 | |
| Furniture and vehicles | 24 | - | €16 | +€16 | |
| Current assets | 29/58 | €39,513 | €30,636 | -€8,877 | -22.5% |
| Amounts receivable within one year | 40/41 | €21,133 | €21,368 | +€235 | +1.1% |
| Trade receivables | 40 | €20,871 | €21,368 | +€497 | +2.4% |
| Other amounts receivable | 41 | €262 | - | -€262 | |
| Cash at bank and in hand | 54/58 | €18,380 | €9,211 | -€9,169 | -49.9% |
| Deferred charges and accrued income | 490/1 | - | €57 | +€57 | |
| Total equity and liabilities | 10/49 | €39,672 | €30,652 | -€9,020 | -22.7% |
| Equity | 10/15 | -€365 | €10,574 | +€10,939 | |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,365 | €6,574 | +€10,939 | |
| Amounts payable | 17/49 | €40,037 | €20,078 | -€19,959 | -49.9% |
| Amounts payable within one year | 42/48 | €40,037 | €20,078 | -€19,959 | -49.9% |
| Trade debts | 44 | €38,007 | €16,805 | -€21,202 | -55.8% |
| Suppliers | 440/4 | €38,007 | €16,805 | -€21,202 | -55.8% |
| Taxes, remuneration and social security | 45 | - | €3,273 | +€3,273 | |
| Taxes | 450/3 | - | €3,273 | +€3,273 | |
| Other amounts payable | 47/48 | €2,030 | - | -€2,030 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €271 | €143 | -€128 | -47.2% |
| Other operating charges | 640/8 | €613 | €1,101 | +€488 | +79.6% |
| Gross operating margin | 9900 | -€3,397 | €15,070 | +€18,467 | |
| Operating profit (loss) | 9901 | -€4,281 | €13,826 | +€18,107 | |
| Financial charges | 65/66B | €84 | €120 | +€36 | +42.9% |
| Recurring financial charges | 65 | €84 | €120 | +€36 | +42.9% |
| Profit (loss) for the period before taxes | 9903 | -€4,365 | €13,706 | +€18,071 | |
| Income taxes | 67/77 | - | €2,767 | +€2,767 | |
| Profit (loss) for the period | 9904 | -€4,365 | €10,939 | +€15,304 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,365 | €10,939 | +€15,304 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.