TOI TOI: 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.
TOI TOI
Largest movements
- Cash -€65,957
down €65,957 (-92.5%), from €71,267 to €5,309
mainly Net result for the year (-€76,859) and Deferred charges and accrued income (-€22,297)
- Deferred charges and accrued income +€22,297
up €22,297 (+177%), from €12,583 to €34,880
- Tangible fixed assets -€8,554
down €8,554 (-41.6%), from €20,584 to €12,030
- Stocks and contracts +€6,506
up €6,506 (+43.3%), from €15,009 to €21,515
- Profit (loss) carried forward -€76,859
down €76,859, from €17,254 to -€59,604
- Trade debts +€18,921
up €18,921 (+56.7%), from €33,384 to €52,305
- Other debts +€13,044
up €13,044, from €0 to €13,044
- Tax, wage and social debts -€1,501
down €1,501 (-3.7%), from €40,140 to €38,638
of which Remuneration and social security: -€1,304
- Staff costs +€93,424
up €93,424 (+35.1%), from €266,478 to €359,902
- Gross operating margin -€5,096
down €5,096 (-1.7%), from €306,951 to €301,855
- Depreciation +€4,914
up €4,914 (+135%), from €3,640 to €8,554
- Other operating charges +€3,219
up €3,219 (+217%), from €1,485 to €4,704
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.
Derived cash bridge
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 | €128,380 | €81,986 | -€46,395 | -36.1% |
| Fixed assets | 21/28 | €24,184 | €15,630 | -€8,554 | -35.4% |
| Tangible fixed assets | 22/27 | €20,584 | €12,030 | -€8,554 | -41.6% |
| Plant, machinery and equipment | 23 | €10,450 | €7,457 | -€2,993 | -28.6% |
| Furniture and vehicles | 24 | €5,059 | €2,906 | -€2,152 | -42.5% |
| Other tangible fixed assets | 26 | €5,075 | €1,666 | -€3,409 | -67.2% |
| Financial fixed assets | 28 | €3,600 | €3,600 | = | 0.0% |
| Current assets | 29/58 | €104,196 | €66,356 | -€37,841 | -36.3% |
| Stocks and contracts in progress | 3 | €15,009 | €21,515 | +€6,506 | +43.3% |
| Stocks | 30/36 | €15,009 | €21,515 | +€6,506 | +43.3% |
| Amounts receivable within one year | 40/41 | €5,338 | €4,652 | -€686 | -12.9% |
| Trade receivables | 40 | €0 | €578 | +€578 | |
| Other amounts receivable | 41 | €5,338 | €4,074 | -€1,264 | -23.7% |
| Cash at bank and in hand | 54/58 | €71,267 | €5,309 | -€65,957 | -92.5% |
| Deferred charges and accrued income | 490/1 | €12,583 | €34,880 | +€22,297 | +177% |
| Total equity and liabilities | 10/49 | €128,380 | €81,986 | -€46,395 | -36.1% |
| Equity | 10/15 | €54,857 | -€22,002 | -€76,859 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €19,003 | €19,003 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €19,003 | €19,003 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,254 | -€59,604 | -€76,859 | |
| Amounts payable | 17/49 | €73,523 | €103,987 | +€30,464 | +41.4% |
| Amounts payable within one year | 42/48 | €73,523 | €103,987 | +€30,464 | +41.4% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €33,384 | €52,305 | +€18,921 | +56.7% |
| Suppliers | 440/4 | €33,384 | €52,305 | +€18,921 | +56.7% |
| Taxes, remuneration and social security | 45 | €40,140 | €38,638 | -€1,501 | -3.7% |
| Taxes | 450/3 | €13,519 | €13,322 | -€198 | -1.5% |
| Remuneration and social security | 454/9 | €26,620 | €25,317 | -€1,304 | -4.9% |
| Other amounts payable | 47/48 | €0 | €13,044 | +€13,044 | |
| Remuneration, social security and pensions | 62 | €266,478 | €359,902 | +€93,424 | +35.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,640 | €8,554 | +€4,914 | +135% |
| Other operating charges | 640/8 | €1,485 | €4,704 | +€3,219 | +217% |
| Gross operating margin | 9900 | €306,951 | €301,855 | -€5,096 | -1.7% |
| Operating profit (loss) | 9901 | €35,348 | -€71,305 | -€106,652 | |
| Financial income | 75/76B | €61 | €39 | -€22 | -35.6% |
| Recurring financial income | 75 | €61 | €39 | -€22 | -35.6% |
| Financial charges | 65/66B | €2,862 | €4,570 | +€1,709 | +59.7% |
| Recurring financial charges | 65 | €2,862 | €4,570 | +€1,709 | +59.7% |
| Profit (loss) for the period before taxes | 9903 | €32,548 | -€75,835 | -€108,383 | |
| Income taxes | 67/77 | - | €1,024 | +€1,024 | |
| Profit (loss) for the period | 9904 | €32,548 | -€76,859 | -€109,406 | |
| Profit (loss) for the period to be appropriated | 9905 | €32,548 | -€76,859 | -€109,406 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.