TONA & MOYSON: 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.
TONA & MOYSON
Largest movements
- Cash +€20,009
up €20,009 (+12,154%), from €165 to €20,174
mainly Tax, wage and social debts (+€16,461) and Trade debts (+€13,867)
- Receivables after one year +€19,000
up €19,000 (+19.6%), from €97,000 to €116,000
- Tangible fixed assets +€17,721
new in 2024: €17,721
- Financial fixed assets +€2,400
up €2,400 (+43.4%), from €5,529 to €7,929
- Deferred charges and accrued income +€1,938
new in 2024: €1,938
- Tax, wage and social debts +€16,461
up €16,461 (+54.5%), from €30,222 to €46,683
of which Taxes: +€13,756
- Trade debts +€13,867
up €13,867 (+88.6%), from €15,655 to €29,522
- Reserves +€12,800
up €12,800 (+23.1%), from €55,450 to €68,250
- Debts after one year +€11,656
new in 2024: €11,656
- Current portion of long-term debt +€6,334
new in 2024: €6,334
- Gross operating margin -€17,625
down €17,625 (-25.1%), from €70,268 to €52,643
- Staff costs -€3,615
down €3,615 (-9.5%), from €38,068 to €34,453
- Financial income +€3,148
up €3,148 (+89.2%), from €3,530 to €6,677
- Taxes -€2,587
down €2,587 (-38.4%), from €6,746 to €4,159
- Other operating charges +€2,344
up €2,344 (+359%), from €652 to €2,996
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 | €116,336 | €177,459 | +€61,123 | +52.5% |
| Fixed assets | 21/28 | €5,529 | €25,651 | +€20,121 | +364% |
| Tangible fixed assets | 22/27 | - | €17,721 | +€17,721 | |
| Plant, machinery and equipment | 23 | - | €17,721 | +€17,721 | |
| Financial fixed assets | 28 | €5,529 | €7,929 | +€2,400 | +43.4% |
| Current assets | 29/58 | €110,806 | €151,808 | +€41,002 | +37.0% |
| Amounts receivable after more than one year | 29 | €97,000 | €116,000 | +€19,000 | +19.6% |
| Other amounts receivable | 291 | €97,000 | €116,000 | +€19,000 | +19.6% |
| Amounts receivable within one year | 40/41 | €13,642 | €13,696 | +€54 | +0.4% |
| Trade receivables | 40 | €10,112 | €7,040 | -€3,073 | -30.4% |
| Other amounts receivable | 41 | €3,530 | €6,656 | +€3,127 | +88.6% |
| Cash at bank and in hand | 54/58 | €165 | €20,174 | +€20,009 | +12,154% |
| Deferred charges and accrued income | 490/1 | - | €1,938 | +€1,938 | |
| Total equity and liabilities | 10/49 | €116,336 | €177,459 | +€61,123 | +52.5% |
| Equity | 10/15 | €70,459 | €83,263 | +€12,804 | +18.2% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €55,450 | €68,250 | +€12,800 | +23.1% |
| Distributable reserves | 133 | €55,450 | €68,250 | +€12,800 | +23.1% |
| Profit (loss) carried forward | 14 | €9 | €13 | +€4 | +51.6% |
| Amounts payable | 17/49 | €45,877 | €94,196 | +€48,319 | +105% |
| Amounts payable after more than one year | 17 | - | €11,656 | +€11,656 | |
| Financial debts | 170/4 | - | €11,656 | +€11,656 | |
| Amounts payable within one year | 42/48 | €45,877 | €82,540 | +€36,663 | +79.9% |
| Current portion of amounts payable after more than one year | 42 | - | €6,334 | +€6,334 | |
| Trade debts | 44 | €15,655 | €29,522 | +€13,867 | +88.6% |
| Suppliers | 440/4 | €15,655 | €29,522 | +€13,867 | +88.6% |
| Taxes, remuneration and social security | 45 | €30,222 | €46,683 | +€16,461 | +54.5% |
| Taxes | 450/3 | €24,531 | €38,286 | +€13,756 | +56.1% |
| Remuneration and social security | 454/9 | €5,692 | €8,397 | +€2,705 | +47.5% |
| Remuneration, social security and pensions | 62 | €38,068 | €34,453 | -€3,615 | -9.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €2,279 | +€2,279 | |
| Other operating charges | 640/8 | €652 | €2,996 | +€2,344 | +359% |
| Gross operating margin | 9900 | €70,268 | €52,643 | -€17,625 | -25.1% |
| Operating profit (loss) | 9901 | €31,548 | €12,915 | -€18,633 | -59.1% |
| Financial income | 75/76B | €3,530 | €6,677 | +€3,148 | +89.2% |
| Recurring financial income | 75 | €3,530 | €6,677 | +€3,148 | +89.2% |
| Financial charges | 65/66B | €2,974 | €2,629 | -€345 | -11.6% |
| Recurring financial charges | 65 | €2,974 | €2,629 | -€345 | -11.6% |
| Profit (loss) for the period before taxes | 9903 | €32,103 | €16,963 | -€15,140 | -47.2% |
| Income taxes | 67/77 | €6,746 | €4,159 | -€2,587 | -38.4% |
| Profit (loss) for the period | 9904 | €25,357 | €12,804 | -€12,553 | -49.5% |
| Profit (loss) for the period to be appropriated | 9905 | €25,357 | €12,804 | -€12,553 | -49.5% |
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 19 October 2026 via checked.be.