TOINOU & Co: 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.
TOINOU & Co
Largest movements
- Tangible fixed assets -€5,549
down €5,549 (-24.4%), from €22,760 to €17,211
of which Land and buildings: -€5,286
- Deferred charges and accrued income -€1,092
no longer reported in 2025 (was €1,092)
- Debts after one year -€8,739
down €8,739 (-69.9%), from €12,507 to €3,768
- Profit (loss) carried forward +€3,200
up €3,200 (+9.3%), from -€34,550 to -€31,350
- Other debts +€1,443
up €1,443 (+7.7%), from €18,712 to €20,155
- Trade debts -€1,326
down €1,326 (-42.8%), from €3,094 to €1,768
- Current portion of long-term debt -€1,146
down €1,146 (-11.6%), from €9,885 to €8,739
- Gross operating margin +€2,352
up €2,352 (+25.7%), from €9,138 to €11,489
- Financial charges -€661
down €661 (-35.3%), from €1,874 to €1,213
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 | €23,908 | €17,340 | -€6,568 | -27.5% |
| Fixed assets | 21/28 | €22,760 | €17,211 | -€5,549 | -24.4% |
| Tangible fixed assets | 22/27 | €22,760 | €17,211 | -€5,549 | -24.4% |
| Land and buildings | 22 | €22,233 | €16,948 | -€5,286 | -23.8% |
| Furniture and vehicles | 24 | €527 | €264 | -€264 | -50.0% |
| Current assets | 29/58 | €1,148 | €129 | -€1,019 | -88.7% |
| Cash at bank and in hand | 54/58 | €55 | €129 | +€74 | +133% |
| Deferred charges and accrued income | 490/1 | €1,092 | - | -€1,092 | |
| Total equity and liabilities | 10/49 | €23,908 | €17,340 | -€6,568 | -27.5% |
| Equity | 10/15 | -€20,290 | -€17,090 | +€3,200 | +15.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€34,550 | -€31,350 | +€3,200 | +9.3% |
| Amounts payable | 17/49 | €44,199 | €34,431 | -€9,768 | -22.1% |
| Amounts payable after more than one year | 17 | €12,507 | €3,768 | -€8,739 | -69.9% |
| Financial debts | 170/4 | €12,507 | €3,768 | -€8,739 | -69.9% |
| Amounts payable within one year | 42/48 | €31,691 | €30,663 | -€1,029 | -3.2% |
| Current portion of amounts payable after more than one year | 42 | €9,885 | €8,739 | -€1,146 | -11.6% |
| Trade debts | 44 | €3,094 | €1,768 | -€1,326 | -42.8% |
| Suppliers | 440/4 | €3,094 | €1,768 | -€1,326 | -42.8% |
| Other amounts payable | 47/48 | €18,712 | €20,155 | +€1,443 | +7.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,549 | €5,549 | = | 0.0% |
| Other operating charges | 640/8 | €1,480 | €1,527 | +€47 | +3.2% |
| Gross operating margin | 9900 | €9,138 | €11,489 | +€2,352 | +25.7% |
| Operating profit (loss) | 9901 | €2,109 | €4,413 | +€2,305 | +109% |
| Financial charges | 65/66B | €1,874 | €1,213 | -€661 | -35.3% |
| Recurring financial charges | 65 | €1,874 | €1,213 | -€661 | -35.3% |
| Profit (loss) for the period before taxes | 9903 | €234 | €3,200 | +€2,966 | +1,265% |
| Profit (loss) for the period | 9904 | €234 | €3,200 | +€2,966 | +1,265% |
| Profit (loss) for the period to be appropriated | 9905 | €234 | €3,200 | +€2,966 | +1,265% |
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 31 October 2026 via checked.be.