@TOKI: 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.
@TOKI
Largest movements
- Receivables within one year +€14,552
up €14,552 (+174.1%), from €8,356 to €22,909
of which Trade receivables: +€12,128
- Cash +€2,925
new in 2024: €2,925
mainly Net result for the year (+€26,687) and Accrued charges and deferred income (+€7,922)
- Tangible fixed assets -€2,605
down €2,605 (-10.9%), from €23,931 to €21,326
of which Other tangible fixed assets: -€2,150
- Profit (loss) carried forward +€26,687
up €26,687 (+49.4%), from -€53,994 to -€27,307
- Trade debts -€14,312
down €14,312 (-38.4%), from €37,318 to €23,006
- Accrued charges and deferred income +€7,922
up €7,922 (+89.9%), from €8,815 to €16,737
- Debts after one year -€4,898
down €4,898 (-27.2%), from €17,995 to €13,097
- Tax, wage and social debts +€4,331
up €4,331 (+232.5%), from €1,863 to €6,194
of which Taxes: +€4,038
- Gross operating margin +€36,491
up €36,491 (+624.2%), from €5,846 to €42,337
- Depreciation +€2,551
up €2,551 (+61.1%), from €4,174 to €6,725
- Financial charges +€750
up €750 (+27.6%), from €2,717 to €3,467
- Staff costs +€626
up €626 (+18.7%), from €3,343 to €3,969
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €40,239 | €55,225 | +€14,986 | +37.2% |
| Fixed assets | 21/28 | €25,077 | €22,361 | -€2,716 | -10.8% |
| Tangible fixed assets | 22/27 | €23,931 | €21,326 | -€2,605 | -10.9% |
| Land and buildings | 22 | - | €792 | +€792 | |
| Plant, machinery and equipment | 23 | €3,064 | €3,313 | +€249 | +8.1% |
| Furniture and vehicles | 24 | €10,916 | €9,421 | -€1,495 | -13.7% |
| Other tangible fixed assets | 26 | €9,950 | €7,800 | -€2,150 | -21.6% |
| Financial fixed assets | 28 | €1,146 | €1,035 | -€111 | -9.7% |
| Current assets | 29/58 | €15,162 | €32,864 | +€17,702 | +116.8% |
| Stocks and contracts in progress | 3 | €6,000 | €6,000 | = | 0.0% |
| Stocks | 30/36 | €6,000 | €6,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €8,356 | €22,909 | +€14,552 | +174.1% |
| Trade receivables | 40 | €8,356 | €20,484 | +€12,128 | +145.1% |
| Other amounts receivable | 41 | €0 | €2,424 | +€2,424 | |
| Cash at bank and in hand | 54/58 | - | €2,925 | +€2,925 | |
| Deferred charges and accrued income | 490/1 | €805 | €1,031 | +€225 | +27.9% |
| Total equity and liabilities | 10/49 | €40,239 | €55,225 | +€14,986 | +37.2% |
| Equity | 10/15 | -€35,394 | -€8,707 | +€26,687 | +75.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€53,994 | -€27,307 | +€26,687 | +49.4% |
| Amounts payable | 17/49 | €75,633 | €63,932 | -€11,701 | -15.5% |
| Amounts payable after more than one year | 17 | €17,995 | €13,097 | -€4,898 | -27.2% |
| Financial debts | 170/4 | €17,995 | €13,097 | -€4,898 | -27.2% |
| Amounts payable within one year | 42/48 | €48,823 | €34,098 | -€14,725 | -30.2% |
| Current portion of amounts payable after more than one year | 42 | €4,714 | €4,898 | +€184 | +3.9% |
| Financial debts | 43 | €1,510 | €0 | -€1,510 | -100.0% |
| Credit institutions | 430/8 | €1,510 | €0 | -€1,510 | -100.0% |
| Trade debts | 44 | €37,318 | €23,006 | -€14,312 | -38.4% |
| Suppliers | 440/4 | €37,318 | €23,006 | -€14,312 | -38.4% |
| Taxes, remuneration and social security | 45 | €1,863 | €6,194 | +€4,331 | +232.5% |
| Taxes | 450/3 | €1,578 | €5,616 | +€4,038 | +255.9% |
| Remuneration and social security | 454/9 | €285 | €579 | +€294 | +103.0% |
| Other amounts payable | 47/48 | €3,418 | €0 | -€3,418 | -100.0% |
| Accrued charges and deferred income | 492/3 | €8,815 | €16,737 | +€7,922 | +89.9% |
| Remuneration, social security and pensions | 62 | €3,343 | €3,969 | +€626 | +18.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,174 | €6,725 | +€2,551 | +61.1% |
| Other operating charges | 640/8 | €1,269 | €1,589 | +€320 | +25.2% |
| Non-recurring operating charges | 66A | €1,824 | €0 | -€1,824 | -100.0% |
| Gross operating margin | 9900 | €5,846 | €42,337 | +€36,491 | +624.2% |
| Operating profit (loss) | 9901 | -€4,764 | €30,054 | +€34,818 | |
| Financial income | 75/76B | €127 | €275 | +€148 | +116.0% |
| Recurring financial income | 75 | €127 | €275 | +€148 | +116.0% |
| Financial charges | 65/66B | €2,717 | €3,467 | +€750 | +27.6% |
| Recurring financial charges | 65 | €2,717 | €3,467 | +€750 | +27.6% |
| Profit (loss) for the period before taxes | 9903 | -€7,354 | €26,862 | +€34,215 | |
| Income taxes | 67/77 | €132 | €174 | +€43 | +32.6% |
| Profit (loss) for the period | 9904 | -€7,485 | €26,687 | +€34,173 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,485 | €26,687 | +€34,173 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.