TOKO LEO: 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.
TOKO LEO
Largest movements
- Cash -€19,451
down €19,451 (-77.9%), from €24,958 to €5,506
mainly Net result for the year (-€26,634) and Receivables within one year (-€3,874)
- Receivables within one year +€3,874
up €3,874 (+55.2%), from €7,014 to €10,888
of which Other amounts receivable: +€2,361
- Deferred charges and accrued income -€636
down €636 (-43.0%), from €1,477 to €841
- Profit (loss) carried forward -€26,634
down €26,634 (-291%), from -€9,139 to -€35,774
- Other debts +€11,808
up €11,808 (+41.7%), from €28,326 to €40,134
- Tax, wage and social debts -€2,362
down €2,362 (-83.6%), from €2,825 to €463
- Other operating charges +€830
up €830 (+112%), from €742 to €1,572
- Gross operating margin +€489
up €489 (+2.0%), from -€24,500 to -€24,011
- Depreciation -€407
down €407 (-42.7%), from €953 to €546
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 | €54,834 | €38,075 | -€16,759 | -30.6% |
| Fixed assets | 21/28 | €546 | €0 | -€546 | -100% |
| Tangible fixed assets | 22/27 | €546 | €0 | -€546 | -100% |
| Furniture and vehicles | 24 | €546 | €0 | -€546 | -100% |
| Current assets | 29/58 | €54,289 | €38,075 | -€16,213 | -29.9% |
| Stocks and contracts in progress | 3 | €20,840 | €20,840 | = | 0.0% |
| Contracts in progress | 37 | €20,840 | €20,840 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €7,014 | €10,888 | +€3,874 | +55.2% |
| Trade receivables | 40 | €6,975 | €8,487 | +€1,513 | +21.7% |
| Other amounts receivable | 41 | €39 | €2,401 | +€2,361 | +6,044% |
| Cash at bank and in hand | 54/58 | €24,958 | €5,506 | -€19,451 | -77.9% |
| Deferred charges and accrued income | 490/1 | €1,477 | €841 | -€636 | -43.0% |
| Total equity and liabilities | 10/49 | €54,834 | €38,075 | -€16,759 | -30.6% |
| Equity | 10/15 | €23,683 | -€2,951 | -€26,634 | |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €12,822 | €12,822 | = | 0.0% |
| Distributable reserves | 133 | €12,822 | €12,822 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,139 | -€35,774 | -€26,634 | -291% |
| Amounts payable | 17/49 | €31,151 | €41,027 | +€9,876 | +31.7% |
| Amounts payable within one year | 42/48 | €31,151 | €41,027 | +€9,876 | +31.7% |
| Trade debts | 44 | €0 | €430 | +€430 | |
| Suppliers | 440/4 | €0 | €430 | +€430 | |
| Taxes, remuneration and social security | 45 | €2,825 | €463 | -€2,362 | -83.6% |
| Taxes | 450/3 | €2,825 | €463 | -€2,362 | -83.6% |
| Other amounts payable | 47/48 | €28,326 | €40,134 | +€11,808 | +41.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €953 | €546 | -€407 | -42.7% |
| Other operating charges | 640/8 | €742 | €1,572 | +€830 | +112% |
| Gross operating margin | 9900 | -€24,500 | -€24,011 | +€489 | +2.0% |
| Operating profit (loss) | 9901 | -€26,195 | -€26,129 | +€66 | +0.3% |
| Financial income | 75/76B | €1 | €0 | -€1 | -98.7% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -98.7% |
| Financial charges | 65/66B | €380 | €329 | -€50 | -13.2% |
| Recurring financial charges | 65 | €380 | €329 | -€50 | -13.2% |
| Profit (loss) for the period before taxes | 9903 | -€26,574 | -€26,458 | +€115 | +0.4% |
| Income taxes | 67/77 | €174 | €176 | +€2 | +1.0% |
| Profit (loss) for the period | 9904 | -€26,748 | -€26,634 | +€114 | +0.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€26,748 | -€26,634 | +€114 | +0.4% |
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 21 October 2026 via checked.be.