TOHUNGA CONSULTING: 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.
TOHUNGA CONSULTING
Largest movements
- Deferred charges and accrued income +€7,640
up €7,640 (+30.3%), from €25,228 to €32,869
- Receivables within one year +€3,568
new in 2025: €3,568
of which Trade receivables: +€2,242
- Cash -€2,471
down €2,471 (-2.9%), from €86,353 to €83,882
mainly Contributions, distributions and other (-€142,004) and Tax, wage and social debts (-€12,681)
- Other debts +€105,630
up €105,630 (+579.6%), from €18,224 to €123,854
- Profit (loss) carried forward -€76,927
down €76,927 (-100.0%), from €76,927 to €0
- Tax, wage and social debts -€12,681
down €12,681 (-72.9%), from €17,393 to €4,712
- Trade debts -€9,322
down €9,322 (-100.0%), from €9,322 to €0
- Accrued charges and deferred income +€1,635
up €1,635 (+154.0%), from €1,061 to €2,696
- Gross operating margin +€5,874
up €5,874 (+6.8%), from €85,886 to €91,760
- Depreciation +€1,441
up €1,441 (+27.7%), from €5,197 to €6,638
- Financial charges +€1,370
up €1,370 (+100.2%), from €1,367 to €2,737
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 | €139,004 | €147,339 | +€8,335 | +6.0% |
| Fixed assets | 21/28 | €27,424 | €27,021 | -€403 | -1.5% |
| Tangible fixed assets | 22/27 | €27,424 | €27,021 | -€403 | -1.5% |
| Land and buildings | 22 | €5,445 | €9,033 | +€3,588 | +65.9% |
| Plant, machinery and equipment | 23 | €5,203 | €4,669 | -€534 | -10.3% |
| Furniture and vehicles | 24 | €16,775 | €13,319 | -€3,456 | -20.6% |
| Current assets | 29/58 | €111,581 | €120,318 | +€8,737 | +7.8% |
| Amounts receivable within one year | 40/41 | - | €3,568 | +€3,568 | |
| Trade receivables | 40 | - | €2,242 | +€2,242 | |
| Other amounts receivable | 41 | - | €1,326 | +€1,326 | |
| Cash at bank and in hand | 54/58 | €86,353 | €83,882 | -€2,471 | -2.9% |
| Deferred charges and accrued income | 490/1 | €25,228 | €32,869 | +€7,640 | +30.3% |
| Total equity and liabilities | 10/49 | €139,004 | €147,339 | +€8,335 | +6.0% |
| Equity | 10/15 | €93,004 | €16,077 | -€76,927 | -82.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €15,077 | €15,077 | = | 0.0% |
| Distributable reserves | 133 | €15,077 | €15,077 | = | 0.0% |
| Profit (loss) carried forward | 14 | €76,927 | €0 | -€76,927 | -100.0% |
| Amounts payable | 17/49 | €46,000 | €131,262 | +€85,261 | +185.3% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €44,939 | €128,565 | +€83,626 | +186.1% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €9,322 | €0 | -€9,322 | -100.0% |
| Suppliers | 440/4 | €9,322 | €0 | -€9,322 | -100.0% |
| Taxes, remuneration and social security | 45 | €17,393 | €4,712 | -€12,681 | -72.9% |
| Taxes | 450/3 | €17,393 | €4,712 | -€12,681 | -72.9% |
| Other amounts payable | 47/48 | €18,224 | €123,854 | +€105,630 | +579.6% |
| Accrued charges and deferred income | 492/3 | €1,061 | €2,696 | +€1,635 | +154.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,197 | €6,638 | +€1,441 | +27.7% |
| Other operating charges | 640/8 | €564 | €635 | +€71 | +12.5% |
| Gross operating margin | 9900 | €85,886 | €91,760 | +€5,874 | +6.8% |
| Operating profit (loss) | 9901 | €80,125 | €84,488 | +€4,363 | +5.4% |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €1,367 | €2,737 | +€1,370 | +100.2% |
| Recurring financial charges | 65 | €1,367 | €2,737 | +€1,370 | +100.2% |
| Profit (loss) for the period before taxes | 9903 | €78,758 | €81,751 | +€2,993 | +3.8% |
| Income taxes | 67/77 | €15,998 | €16,674 | +€676 | +4.2% |
| Profit (loss) for the period | 9904 | €62,760 | €65,077 | +€2,317 | +3.7% |
| Profit (loss) for the period to be appropriated | 9905 | €62,760 | €65,077 | +€2,317 | +3.7% |
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 4 October 2026 via checked.be.