Toma Sandra: 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.
Toma Sandra
Largest movements
- Cash +€44,621
up €44,621 (+50.5%), from €88,428 to €133,049
mainly Net result for the year (+€80,876) and Tax, wage and social debts (+€40,440)
- Intangible fixed assets -€10,824
down €10,824 (-26.3%), from €41,125 to €30,300
- Tax, wage and social debts +€40,440
up €40,440 (+57.9%), from €69,862 to €110,301
- Reserves -€6,138
down €6,138 (-11.7%), from €52,628 to €46,490
- Gross operating margin -€26,512
down €26,512 (-16.4%), from €161,657 to €135,145
- Taxes -€3,483
down €3,483 (-7.6%), from €45,580 to €42,097
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.
Derived cash bridge
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 | €132,000 | €164,928 | +€32,928 | +24.9% |
| Fixed assets | 21/28 | €43,572 | €31,879 | -€11,693 | -26.8% |
| Intangible fixed assets | 21 | €41,125 | €30,300 | -€10,824 | -26.3% |
| Tangible fixed assets | 22/27 | €2,349 | €1,480 | -€869 | -37.0% |
| Plant, machinery and equipment | 23 | €368 | - | -€368 | |
| Furniture and vehicles | 24 | €1,981 | €1,480 | -€501 | -25.3% |
| Financial fixed assets | 28 | €99 | €99 | = | 0.0% |
| Current assets | 29/58 | €88,428 | €133,049 | +€44,621 | +50.5% |
| Cash at bank and in hand | 54/58 | €88,428 | €133,049 | +€44,621 | +50.5% |
| Total equity and liabilities | 10/49 | €132,000 | €164,928 | +€32,928 | +24.9% |
| Equity | 10/15 | €58,928 | €52,790 | -€6,138 | -10.4% |
| Contributions | 10/11 | €6,300 | €6,300 | = | 0.0% |
| Reserves | 13 | €52,628 | €46,490 | -€6,138 | -11.7% |
| Distributable reserves | 133 | €52,628 | €46,490 | -€6,138 | -11.7% |
| Amounts payable | 17/49 | €73,072 | €112,139 | +€39,066 | +53.5% |
| Amounts payable within one year | 42/48 | €73,072 | €112,139 | +€39,066 | +53.5% |
| Trade debts | 44 | €3,211 | €1,838 | -€1,373 | -42.8% |
| Suppliers | 440/4 | €3,211 | €1,838 | -€1,373 | -42.8% |
| Taxes, remuneration and social security | 45 | €69,862 | €110,301 | +€40,440 | +57.9% |
| Taxes | 450/3 | €69,862 | €110,301 | +€40,440 | +57.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,289 | €11,693 | -€1,596 | -12.0% |
| Other operating charges | 640/8 | €1,316 | - | -€1,316 | |
| Gross operating margin | 9900 | €161,657 | €135,145 | -€26,512 | -16.4% |
| Operating profit (loss) | 9901 | €147,052 | €123,452 | -€23,600 | -16.0% |
| Financial charges | 65/66B | €479 | €479 | = | 0.0% |
| Recurring financial charges | 65 | €479 | €479 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €146,573 | €122,973 | -€23,600 | -16.1% |
| Income taxes | 67/77 | €45,580 | €42,097 | -€3,483 | -7.6% |
| Profit (loss) for the period | 9904 | €100,992 | €80,876 | -€20,117 | -19.9% |
| Profit (loss) for the period to be appropriated | 9905 | €100,992 | €80,876 | -€20,117 | -19.9% |
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 18 October 2026 via checked.be.