TOMANAGE: 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.
TOMANAGE
Largest movements
- Tangible fixed assets +€37,129
new in 2015: €37,129
- Current assets +€7,777
up €7,777 (+6.3%), from €122,988 to €130,765
of which Receivables within one year: +€26,884
- Reserves +€32,982
up €32,982 (+60.4%), from €54,643 to €87,625
- Debts +€11,923
up €11,923 (+24.7%), from €48,345 to €60,269
- Depreciation +€18,564
new in 2015: €18,564
- Gross operating margin -€6,216
down €6,216 (-7.7%), from €81,065 to €74,849
- Taxes -€4,830
down €4,830 (-19.3%), from €25,084 to €20,253
From the 2014 result to the 2015 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2014 | 2015 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €122,988 | €167,893 | +€44,905 | +36.5% |
| Fixed assets | 21/28 | - | €37,129 | +€37,129 | |
| Tangible fixed assets | 22/27 | - | €37,129 | +€37,129 | |
| Current assets | 29/58 | €122,988 | €130,765 | +€7,777 | +6.3% |
| Amounts receivable within one year | 40/41 | €30,454 | €57,339 | +€26,884 | +88.3% |
| Cash at bank and in hand | 54/58 | €92,534 | €68,426 | -€24,107 | -26.1% |
| Total equity and liabilities | 10/49 | €122,988 | €167,893 | +€44,905 | +36.5% |
| Equity | 10/15 | €74,643 | €107,625 | +€32,982 | +44.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €54,643 | €87,625 | +€32,982 | +60.4% |
| Amounts payable | 17/49 | €48,345 | €60,269 | +€11,923 | +24.7% |
| Amounts payable within one year | 42/48 | €47,795 | €57,739 | +€9,943 | +20.8% |
| Trade debts | 44 | €172 | €825 | +€654 | +380.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €18,564 | +€18,564 | |
| Gross operating margin | 9900 | €81,065 | €74,849 | -€6,216 | -7.7% |
| Operating profit (loss) | 9901 | €80,269 | €55,122 | -€25,147 | -31.3% |
| Recurring financial income | 75 | €17 | €106 | +€89 | +512.0% |
| Recurring financial charges | 65 | €560 | €1,992 | +€1,432 | +255.6% |
| Profit (loss) for the period before taxes | 9903 | €79,726 | €53,235 | -€26,491 | -33.2% |
| Income taxes | 67/77 | €25,084 | €20,253 | -€4,830 | -19.3% |
| Profit (loss) for the period | 9904 | €54,643 | €32,982 | -€21,660 | -39.6% |
| Profit (loss) for the period to be appropriated | 9905 | €54,643 | €17,482 | -€37,160 | -68.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2014 and 30 June 2015. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.