TOIT-BATI: 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.
TOIT-BATI
Largest movements
- Receivables within one year -€2,210
down €2,210 (-27.1%), from €8,142 to €5,932
of which Trade receivables: -€2,772
- Cash +€1,661
up €1,661 (+17.2%), from €9,656 to €11,317
mainly Net result for the year (+€3,493) and Receivables within one year (+€2,210)
- Profit (loss) carried forward +€3,493
up €3,493 (+72.9%), from €4,792 to €8,285
- Trade debts -€2,291
down €2,291 (-93.2%), from €2,458 to €167
- Tax, wage and social debts -€1,751
down €1,751 (-30.7%), from €5,699 to €3,948
of which Taxes: -€3,251
- Gross operating margin +€2,041
up €2,041 (+63.7%), from €3,206 to €5,247
- Depreciation -€2,010
down €2,010 (-100%), from €2,010 to €0
- Taxes -€587
down €587 (-38.2%), from €1,535 to €948
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 | €17,949 | €17,401 | -€548 | -3.1% |
| Current assets | 29/58 | €17,949 | €17,401 | -€548 | -3.1% |
| Amounts receivable within one year | 40/41 | €8,142 | €5,932 | -€2,210 | -27.1% |
| Trade receivables | 40 | €2,772 | €0 | -€2,772 | -100% |
| Other amounts receivable | 41 | €5,370 | €5,932 | +€562 | +10.5% |
| Cash at bank and in hand | 54/58 | €9,656 | €11,317 | +€1,661 | +17.2% |
| Deferred charges and accrued income | 490/1 | €152 | €152 | +€0 | +0.3% |
| Total equity and liabilities | 10/49 | €17,949 | €17,401 | -€548 | -3.1% |
| Equity | 10/15 | €9,792 | €13,285 | +€3,493 | +35.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,792 | €8,285 | +€3,493 | +72.9% |
| Amounts payable | 17/49 | €8,157 | €4,115 | -€4,041 | -49.5% |
| Amounts payable within one year | 42/48 | €8,157 | €4,115 | -€4,041 | -49.5% |
| Trade debts | 44 | €2,458 | €167 | -€2,291 | -93.2% |
| Suppliers | 440/4 | €2,458 | €167 | -€2,291 | -93.2% |
| Taxes, remuneration and social security | 45 | €5,699 | €3,948 | -€1,751 | -30.7% |
| Taxes | 450/3 | €4,199 | €948 | -€3,251 | -77.4% |
| Remuneration and social security | 454/9 | €1,500 | €3,000 | +€1,500 | +100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,010 | €0 | -€2,010 | -100% |
| Other operating charges | 640/8 | €536 | €548 | +€12 | +2.3% |
| Gross operating margin | 9900 | €3,206 | €5,247 | +€2,041 | +63.7% |
| Operating profit (loss) | 9901 | €660 | €4,698 | +€4,039 | +612% |
| Financial income | 75/76B | €1 | €25 | +€24 | +2,802% |
| Recurring financial income | 75 | €1 | €25 | +€24 | +2,802% |
| Financial charges | 65/66B | €232 | €282 | +€51 | +22.0% |
| Recurring financial charges | 65 | €232 | €282 | +€51 | +22.0% |
| Profit (loss) for the period before taxes | 9903 | €429 | €4,441 | +€4,012 | +935% |
| Income taxes | 67/77 | €1,535 | €948 | -€587 | -38.2% |
| Profit (loss) for the period | 9904 | -€1,106 | €3,493 | +€4,599 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,106 | €3,493 | +€4,599 |
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 20 October 2026 via checked.be.