TOJEMA: 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.
TOJEMA
Largest movements
- Cash +€15,126
up €15,126 (+277%), from €5,457 to €20,583
mainly Current investments (+€11,318) and Net result for the year (+€4,153)
- Current investments -€11,318
down €11,318 (-72.6%), from €15,600 to €4,281
- Profit (loss) carried forward +€4,153
up €4,153 (+29.8%), from €13,922 to €18,075
- Tax, wage and social debts -€1,339
down €1,339 (-38.0%), from €3,525 to €2,185
- Other debts +€957
up €957 (+119%), from €806 to €1,763
- Other operating charges +€402
up €402 (+340%), from €118 to €520
- Financial income +€362
new in 2025: €362
- Gross operating margin +€95
up €95 (+1.7%), from €5,487 to €5,583
- Taxes +€81
up €81 (+7.7%), from €1,055 to €1,135
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 | €24,057 | €27,864 | +€3,807 | +15.8% |
| Current assets | 29/58 | €24,057 | €27,864 | +€3,807 | +15.8% |
| Amounts receivable within one year | 40/41 | €3,000 | €3,000 | = | 0.0% |
| Trade receivables | 40 | €3,000 | €3,000 | = | 0.0% |
| Current investments | 50/53 | €15,600 | €4,281 | -€11,318 | -72.6% |
| Cash at bank and in hand | 54/58 | €5,457 | €20,583 | +€15,126 | +277% |
| Total equity and liabilities | 10/49 | €24,057 | €27,864 | +€3,807 | +15.8% |
| Equity | 10/15 | €18,922 | €23,075 | +€4,153 | +21.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,922 | €18,075 | +€4,153 | +29.8% |
| Amounts payable | 17/49 | €5,135 | €4,789 | -€346 | -6.7% |
| Amounts payable within one year | 42/48 | €4,330 | €3,948 | -€382 | -8.8% |
| Taxes, remuneration and social security | 45 | €3,525 | €2,185 | -€1,339 | -38.0% |
| Taxes | 450/3 | €3,525 | €2,185 | -€1,339 | -38.0% |
| Other amounts payable | 47/48 | €806 | €1,763 | +€957 | +119% |
| Accrued charges and deferred income | 492/3 | €805 | €841 | +€36 | +4.5% |
| Other operating charges | 640/8 | €118 | €520 | +€402 | +340% |
| Gross operating margin | 9900 | €5,487 | €5,583 | +€95 | +1.7% |
| Operating profit (loss) | 9901 | €5,369 | €5,063 | -€306 | -5.7% |
| Financial income | 75/76B | - | €362 | +€362 | |
| Recurring financial income | 75 | - | €362 | +€362 | |
| Financial charges | 65/66B | €98 | €136 | +€38 | +38.4% |
| Recurring financial charges | 65 | €98 | €136 | +€38 | +38.4% |
| Profit (loss) for the period before taxes | 9903 | €5,271 | €5,289 | +€17 | +0.3% |
| Income taxes | 67/77 | €1,055 | €1,135 | +€81 | +7.7% |
| Profit (loss) for the period | 9904 | €4,217 | €4,153 | -€63 | -1.5% |
| Profit (loss) for the period to be appropriated | 9905 | €4,217 | €4,153 | -€63 | -1.5% |
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 29 October 2026 via checked.be.