TOKONI: what changed
Two fiscal 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.
TOKONI
Largest movements
- Financial fixed assets -€32,520
down €32,520 (-100.0%), from €32,520 to €0
- Cash +€28,303
up €28,303 (+82.3%), from €34,400 to €62,703
mainly Investment in fixed assets (net) (+€30,668) and Deferred charges and accrued income (+€12,929)
- Deferred charges and accrued income -€12,929
down €12,929 (-100.0%), from €12,929 to €0
- Receivables within one year +€8,530
up €8,530 (+11.7%), from €73,136 to €81,666
of which Trade receivables: +€5,352
- Trade debts -€9,873
down €9,873 (-86.1%), from €11,465 to €1,592
- Reserves +€7,639
up €7,639 (+10.5%), from €72,485 to €80,124
- Other debts -€7,406
down €7,406 (-12.8%), from €57,967 to €50,561
- Write-downs -€40,000
down €40,000 (-100.0%), from €40,000 to €0
- Financial charges +€32,105
up €32,105 (+555.9%), from €5,776 to €37,881
of which Non-recurring financial charges: +€32,520
- Gross operating margin -€17,280
down €17,280 (-22.4%), from €77,173 to €59,893
- Financial income -€4,669
down €4,669 (-100.0%), from €4,669 to €0
- Taxes -€3,898
down €3,898 (-26.2%), from €14,876 to €10,978
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.
Cash bridge derived
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 | €157,864 | €148,233 | -€9,631 | -6.1% |
| Fixed assets | 21/28 | €37,398 | €3,864 | -€33,535 | -89.7% |
| Tangible fixed assets | 22/27 | €4,878 | €3,864 | -€1,015 | -20.8% |
| Plant, machinery and equipment | 23 | €3,167 | €1,499 | -€1,668 | -52.7% |
| Furniture and vehicles | 24 | €1,711 | €2,365 | +€653 | +38.2% |
| Financial fixed assets | 28 | €32,520 | €0 | -€32,520 | -100.0% |
| Current assets | 29/58 | €120,466 | €144,370 | +€23,904 | +19.8% |
| Amounts receivable within one year | 40/41 | €73,136 | €81,666 | +€8,530 | +11.7% |
| Trade receivables | 40 | €11,230 | €16,582 | +€5,352 | +47.7% |
| Other amounts receivable | 41 | €61,906 | €65,084 | +€3,178 | +5.1% |
| Cash at bank and in hand | 54/58 | €34,400 | €62,703 | +€28,303 | +82.3% |
| Deferred charges and accrued income | 490/1 | €12,929 | €0 | -€12,929 | -100.0% |
| Total equity and liabilities | 10/49 | €157,864 | €148,233 | -€9,631 | -6.1% |
| Equity | 10/15 | €75,485 | €83,124 | +€7,639 | +10.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €72,485 | €80,124 | +€7,639 | +10.5% |
| Distributable reserves | 133 | €72,485 | €80,124 | +€7,639 | +10.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €82,379 | €65,109 | -€17,270 | -21.0% |
| Amounts payable within one year | 42/48 | €78,693 | €61,539 | -€17,154 | -21.8% |
| Trade debts | 44 | €11,465 | €1,592 | -€9,873 | -86.1% |
| Suppliers | 440/4 | €11,465 | €1,592 | -€9,873 | -86.1% |
| Taxes, remuneration and social security | 45 | €9,260 | €9,386 | +€126 | +1.4% |
| Taxes | 450/3 | €9,260 | €9,386 | +€126 | +1.4% |
| Other amounts payable | 47/48 | €57,967 | €50,561 | -€7,406 | -12.8% |
| Accrued charges and deferred income | 492/3 | €3,686 | €3,570 | -€116 | -3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,527 | €2,866 | -€661 | -18.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €40,000 | €0 | -€40,000 | -100.0% |
| Other operating charges | 640/8 | €341 | €528 | +€187 | +54.7% |
| Gross operating margin | 9900 | €77,173 | €59,893 | -€17,280 | -22.4% |
| Operating profit (loss) | 9901 | €33,304 | €56,498 | +€23,194 | +69.6% |
| Financial income | 75/76B | €4,669 | €0 | -€4,669 | -100.0% |
| Recurring financial income | 75 | €4,669 | €0 | -€4,669 | -100.0% |
| Financial charges | 65/66B | €5,776 | €37,881 | +€32,105 | +555.9% |
| Recurring financial charges | 65 | €5,776 | €5,361 | -€415 | -7.2% |
| Non-recurring financial charges | 66B | - | €32,520 | +€32,520 | |
| Profit (loss) for the period before taxes | 9903 | €32,198 | €18,617 | -€13,580 | -42.2% |
| Income taxes | 67/77 | €14,876 | €10,978 | -€3,898 | -26.2% |
| Profit (loss) for the period | 9904 | €17,322 | €7,639 | -€9,682 | -55.9% |
| Profit (loss) for the period to be appropriated | 9905 | €17,322 | €7,639 | -€9,682 | -55.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.