TOLEMACO: 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.
TOLEMACO
Largest movements
- Tangible fixed assets -€43,924
down €43,924 (-9.9%), from €444,725 to €400,801
of which Land and buildings: -€44,896
- Cash +€15,114
up €15,114 (+44.1%), from €34,235 to €49,349
mainly Depreciation (+€48,506) and Net result for the year (+€4,761)
- Receivables within one year +€11,426
up €11,426, from €0 to €11,426
- Other debts -€21,795
down €21,795 (-100.0%), from €21,795 to €0
- Financial charges +€4,828
up €4,828, from -€4,713 to €115
- Gross operating margin +€3,020
up €3,020 (+5.1%), from €59,034 to €62,054
- Taxes +€2,027
up €2,027 (+175.6%), from €1,155 to €3,182
- Depreciation +€1,790
up €1,790 (+3.8%), from €46,716 to €48,506
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 | €546,229 | €528,845 | -€17,384 | -3.2% |
| Fixed assets | 21/28 | €444,725 | €400,801 | -€43,924 | -9.9% |
| Tangible fixed assets | 22/27 | €444,725 | €400,801 | -€43,924 | -9.9% |
| Land and buildings | 22 | €444,725 | €399,829 | -€44,896 | -10.1% |
| Plant, machinery and equipment | 23 | - | €973 | +€973 | |
| Current assets | 29/58 | €101,505 | €128,044 | +€26,540 | +26.1% |
| Amounts receivable within one year | 40/41 | €0 | €11,426 | +€11,426 | |
| Other amounts receivable | 41 | €0 | €11,426 | +€11,426 | |
| Current investments | 50/53 | €67,270 | €67,270 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €34,235 | €49,349 | +€15,114 | +44.1% |
| Total equity and liabilities | 10/49 | €546,229 | €528,845 | -€17,384 | -3.2% |
| Equity | 10/15 | €516,642 | €521,403 | +€4,761 | +0.9% |
| Contributions | 10/11 | €193,000 | €193,000 | = | 0.0% |
| Capital | 10 | €193,000 | €193,000 | = | 0.0% |
| Issued capital | 100 | €193,000 | €193,000 | = | 0.0% |
| Reserves | 13 | €323,642 | €328,403 | +€4,761 | +1.5% |
| Non-distributable reserves | 130/1 | €19,300 | €19,300 | = | 0.0% |
| Legal reserve | 130 | €19,300 | €19,300 | = | 0.0% |
| Tax-exempt reserves | 132 | €9,571 | €8,015 | -€1,557 | -16.3% |
| Distributable reserves | 133 | €294,771 | €301,088 | +€6,318 | +2.1% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Provisions and deferred taxes | 16 | €4,929 | €4,127 | -€802 | -16.3% |
| Deferred taxes | 168 | €4,929 | €4,127 | -€802 | -16.3% |
| Amounts payable | 17/49 | €24,659 | €3,316 | -€21,343 | -86.6% |
| Amounts payable within one year | 42/48 | €24,659 | €3,316 | -€21,343 | -86.6% |
| Trade debts | 44 | €2,040 | €563 | -€1,477 | -72.4% |
| Suppliers | 440/4 | €2,040 | €563 | -€1,477 | -72.4% |
| Taxes, remuneration and social security | 45 | €825 | €2,753 | +€1,928 | +233.8% |
| Taxes | 450/3 | €825 | €2,753 | +€1,928 | +233.8% |
| Other amounts payable | 47/48 | €21,795 | €0 | -€21,795 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,716 | €48,506 | +€1,790 | +3.8% |
| Other operating charges | 640/8 | €7,787 | €7,896 | +€109 | +1.4% |
| Gross operating margin | 9900 | €59,034 | €62,054 | +€3,020 | +5.1% |
| Operating profit (loss) | 9901 | €4,531 | €5,652 | +€1,121 | +24.7% |
| Financial income | 75/76B | €1,099 | €1,605 | +€505 | +45.9% |
| Recurring financial income | 75 | €1,099 | €1,605 | +€505 | +45.9% |
| Financial charges | 65/66B | -€4,713 | €115 | +€4,828 | |
| Recurring financial charges | 65 | -€4,713 | €115 | +€4,828 | |
| Profit (loss) for the period before taxes | 9903 | €10,343 | €7,141 | -€3,202 | -31.0% |
| Transfer from deferred taxes | 780 | €802 | €802 | = | 0.0% |
| Income taxes | 67/77 | €1,155 | €3,182 | +€2,027 | +175.6% |
| Profit (loss) for the period | 9904 | €9,990 | €4,761 | -€5,229 | -52.3% |
| Transfer from tax-exempt reserves | 789 | €1,557 | €1,557 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €11,547 | €6,318 | -€5,229 | -45.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.