TOKARA: 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.
TOKARA
Largest movements
- Tangible fixed assets -€108,031
down €108,031 (-3.1%), from €3.5m to €3.4m
of which Land and buildings: -€88,031
- Deferred charges and accrued income +€100,240
up €100,240 (+1,746%), from €5,740 to €105,980
- Current portion of long-term debt -€2.6m
down €2.6m (-96.1%), from €2.8m to €108,244
- Debts after one year +€2.6m
new in 2025: €2.6m
- Other debts +€135,202
up €135,202 (+21.8%), from €620,000 to €755,202
- Profit (loss) carried forward -€105,544
down €105,544 (-94.8%), from €111,310 to €5,766
- Gross operating margin +€179,605
up €179,605, from -€4,249 to €175,356
- Depreciation +€170,940
new in 2025: €170,940
- Financial charges +€109,921
up €109,921 (+281,849%), from €39 to €109,960
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 | €3,511,838 | €3,502,197 | -€9,641 | -0.3% |
| Fixed assets | 21/28 | €3,471,664 | €3,363,633 | -€108,031 | -3.1% |
| Tangible fixed assets | 22/27 | €3,471,664 | €3,363,633 | -€108,031 | -3.1% |
| Land and buildings | 22 | €3,371,664 | €3,283,633 | -€88,031 | -2.6% |
| Furniture and vehicles | 24 | €100,000 | €80,000 | -€20,000 | -20.0% |
| Current assets | 29/58 | €40,174 | €138,564 | +€98,390 | +245% |
| Amounts receivable within one year | 40/41 | €3,133 | €3,997 | +€864 | +27.6% |
| Trade receivables | 40 | €3,133 | €3,997 | +€864 | +27.6% |
| Cash at bank and in hand | 54/58 | €31,301 | €28,587 | -€2,714 | -8.7% |
| Deferred charges and accrued income | 490/1 | €5,740 | €105,980 | +€100,240 | +1,746% |
| Total equity and liabilities | 10/49 | €3,511,838 | €3,502,197 | -€9,641 | -0.3% |
| Equity | 10/15 | €131,770 | €26,226 | -€105,544 | -80.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €111,310 | €5,766 | -€105,544 | -94.8% |
| Amounts payable | 17/49 | €3,380,068 | €3,475,971 | +€95,903 | +2.8% |
| Amounts payable after more than one year | 17 | - | €2,589,138 | +€2.6m | |
| Financial debts | 170/4 | - | €2,589,138 | +€2.6m | |
| Amounts payable within one year | 42/48 | €3,370,000 | €877,908 | -€2.5m | -73.9% |
| Current portion of amounts payable after more than one year | 42 | €2,750,000 | €108,244 | -€2.6m | -96.1% |
| Trade debts | 44 | - | €14,462 | +€14,462 | |
| Suppliers | 440/4 | - | €14,462 | +€14,462 | |
| Other amounts payable | 47/48 | €620,000 | €755,202 | +€135,202 | +21.8% |
| Accrued charges and deferred income | 492/3 | €10,068 | €8,925 | -€1,143 | -11.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €170,940 | +€170,940 | |
| Gross operating margin | 9900 | -€4,249 | €175,356 | +€179,605 | |
| Operating profit (loss) | 9901 | -€4,249 | €4,416 | +€8,665 | |
| Financial charges | 65/66B | €39 | €109,960 | +€109,921 | +281,849% |
| Recurring financial charges | 65 | €39 | €109,960 | +€109,921 | +281,849% |
| Profit (loss) for the period before taxes | 9903 | -€4,288 | -€105,544 | -€101,256 | -2,361% |
| Profit (loss) for the period | 9904 | -€4,288 | -€105,544 | -€101,256 | -2,361% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,288 | -€105,544 | -€101,256 | -2,361% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.