Tojuma: 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.
Tojuma
Largest movements
- Cash +€74,179
up €74,179 (+94.3%), from €78,651 to €152,830
mainly Net result for the year (+€41,818) and Other debts (+€38,455)
- Tangible fixed assets -€6,492
down €6,492 (-15.9%), from €40,819 to €34,327
of which Other tangible fixed assets: -€4,330
- Stocks and contracts +€5,759
up €5,759 (+41.4%), from €13,912 to €19,672
- Other debts +€38,455
new in 2025: €38,455
- Tax, wage and social debts +€23,479
up €23,479 (+29.7%), from €79,104 to €102,583
of which Remuneration and social security: +€13,782
- Trade debts +€9,822
up €9,822 (+22.1%), from €44,365 to €54,187
- Gross operating margin +€130,241
up €130,241 (+23.7%), from €550,022 to €680,263
- Staff costs +€35,313
up €35,313 (+6.0%), from €584,307 to €619,619
- Write-downs -€8,836
down €8,836 (-100%), from €8,836 to €0
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 | €203,733 | €277,306 | +€73,574 | +36.1% |
| Fixed assets | 21/28 | €40,819 | €34,327 | -€6,492 | -15.9% |
| Tangible fixed assets | 22/27 | €40,819 | €34,327 | -€6,492 | -15.9% |
| Plant, machinery and equipment | 23 | €29,935 | €27,774 | -€2,161 | -7.2% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Other tangible fixed assets | 26 | €10,884 | €6,554 | -€4,330 | -39.8% |
| Current assets | 29/58 | €162,914 | €242,979 | +€80,065 | +49.1% |
| Stocks and contracts in progress | 3 | €13,912 | €19,672 | +€5,759 | +41.4% |
| Stocks | 30/36 | €13,912 | €19,672 | +€5,759 | +41.4% |
| Amounts receivable within one year | 40/41 | €68,466 | €67,961 | -€505 | -0.7% |
| Trade receivables | 40 | €58,787 | €66,796 | +€8,009 | +13.6% |
| Other amounts receivable | 41 | €9,680 | €1,165 | -€8,514 | -88.0% |
| Cash at bank and in hand | 54/58 | €78,651 | €152,830 | +€74,179 | +94.3% |
| Deferred charges and accrued income | 490/1 | €1,884 | €2,516 | +€633 | +33.6% |
| Total equity and liabilities | 10/49 | €203,733 | €277,306 | +€73,574 | +36.1% |
| Equity | 10/15 | €80,263 | €82,081 | +€1,818 | +2.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €61,000 | €63,000 | +€2,000 | +3.3% |
| Distributable reserves | 133 | €61,000 | €63,000 | +€2,000 | +3.3% |
| Profit (loss) carried forward | 14 | €663 | €481 | -€182 | -27.5% |
| Amounts payable | 17/49 | €123,470 | €195,225 | +€71,756 | +58.1% |
| Amounts payable within one year | 42/48 | €123,470 | €195,225 | +€71,756 | +58.1% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €44,365 | €54,187 | +€9,822 | +22.1% |
| Suppliers | 440/4 | €44,365 | €54,187 | +€9,822 | +22.1% |
| Taxes, remuneration and social security | 45 | €79,104 | €102,583 | +€23,479 | +29.7% |
| Taxes | 450/3 | €148 | €9,845 | +€9,697 | +6,541% |
| Remuneration and social security | 454/9 | €78,956 | €92,738 | +€13,782 | +17.5% |
| Other amounts payable | 47/48 | - | €38,455 | +€38,455 | |
| Remuneration, social security and pensions | 62 | €584,307 | €619,619 | +€35,313 | +6.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,315 | €8,220 | -€95 | -1.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €8,836 | €0 | -€8,836 | -100% |
| Other operating charges | 640/8 | €4,987 | €4,627 | -€360 | -7.2% |
| Gross operating margin | 9900 | €550,022 | €680,263 | +€130,241 | +23.7% |
| Operating profit (loss) | 9901 | -€56,423 | €47,796 | +€104,219 | |
| Financial income | 75/76B | €6 | €85 | +€78 | +1,237% |
| Recurring financial income | 75 | €6 | €85 | +€78 | +1,237% |
| Financial charges | 65/66B | €5,404 | €5,914 | +€509 | +9.4% |
| Recurring financial charges | 65 | €5,404 | €5,914 | +€509 | +9.4% |
| Profit (loss) for the period before taxes | 9903 | -€61,821 | €41,968 | +€103,788 | |
| Income taxes | 67/77 | €148 | €150 | +€1 | +1.0% |
| Profit (loss) for the period | 9904 | -€61,969 | €41,818 | +€103,787 | |
| Profit (loss) for the period to be appropriated | 9905 | -€61,969 | €41,818 | +€103,787 |
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 24 October 2026 via checked.be.