TOLI: 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.
TOLI
Largest movements
- Receivables within one year -€11,951
down €11,951 (-28.1%), from €42,555 to €30,603
- Tangible fixed assets +€4,669
new in 2025: €4,669
- Cash -€1,655
down €1,655 (-20.0%), from €8,258 to €6,603
- Profit (loss) carried forward -€14,683
down €14,683 (-34.6%), from €42,461 to €27,778
- Trade debts +€4,711
up €4,711 (+125.8%), from €3,746 to €8,457
- Tax, wage and social debts +€1,743
new in 2025: €1,743
- Other debts -€708
no longer reported in 2025 (was €708)
- Depreciation +€4,669
new in 2025: €4,669
- Gross operating margin +€2,961
up €2,961, from -€2,166 to €795
- Financial income +€404
new in 2025: €404
- Other operating charges +€318
up €318 (+92.5%), from €344 to €663
- Financial charges +€25
up €25 (+36.5%), from €70 to €95
From the 2022 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €54,974 | €46,037 | -€8,937 | -16.3% |
| Fixed assets | 21/28 | €4,162 | €8,831 | +€4,669 | +112.2% |
| Tangible fixed assets | 22/27 | - | €4,669 | +€4,669 | |
| Furniture and vehicles | 24 | - | €4,669 | +€4,669 | |
| Financial fixed assets | 28 | €4,162 | €4,162 | = | 0.0% |
| Current assets | 29/58 | €50,812 | €37,206 | -€13,606 | -26.8% |
| Amounts receivable within one year | 40/41 | €42,555 | €30,603 | -€11,951 | -28.1% |
| Other amounts receivable | 41 | €42,555 | €30,603 | -€11,951 | -28.1% |
| Cash at bank and in hand | 54/58 | €8,258 | €6,603 | -€1,655 | -20.0% |
| Total equity and liabilities | 10/49 | €54,974 | €46,037 | -€8,937 | -16.3% |
| Equity | 10/15 | €50,521 | €35,838 | -€14,683 | -29.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €42,461 | €27,778 | -€14,683 | -34.6% |
| Amounts payable | 17/49 | €4,454 | €10,199 | +€5,746 | +129.0% |
| Amounts payable within one year | 42/48 | €4,454 | €10,199 | +€5,746 | +129.0% |
| Trade debts | 44 | €3,746 | €8,457 | +€4,711 | +125.8% |
| Suppliers | 440/4 | €3,746 | €8,457 | +€4,711 | +125.8% |
| Taxes, remuneration and social security | 45 | - | €1,743 | +€1,743 | |
| Taxes | 450/3 | - | €1,743 | +€1,743 | |
| Other amounts payable | 47/48 | €708 | - | -€708 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €4,669 | +€4,669 | |
| Other operating charges | 640/8 | €344 | €663 | +€318 | +92.5% |
| Gross operating margin | 9900 | -€2,166 | €795 | +€2,961 | |
| Operating profit (loss) | 9901 | -€2,510 | -€4,537 | -€2,027 | -80.7% |
| Financial income | 75/76B | - | €404 | +€404 | |
| Recurring financial income | 75 | - | €404 | +€404 | |
| Financial charges | 65/66B | €70 | €95 | +€25 | +36.5% |
| Recurring financial charges | 65 | €70 | €95 | +€25 | +36.5% |
| Profit (loss) for the period before taxes | 9903 | -€2,580 | -€4,228 | -€1,648 | -63.9% |
| Profit (loss) for the period | 9904 | -€2,580 | -€4,228 | -€1,648 | -63.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,580 | -€4,228 | -€1,648 | -63.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.