TONA-THOMSON: 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-THOMSON
Largest movements
- Receivables within one year +€193,491
up €193,491 (+223%), from €86,803 to €280,294
of which Trade receivables: +€139,225
- Deferred charges and accrued income +€32,964
up €32,964 (+1,118%), from €2,949 to €35,913
- Tangible fixed assets -€4,561
down €4,561 (-81.7%), from €5,580 to €1,019
- Cash -€3,893
down €3,893 (-19.6%), from €19,816 to €15,923
mainly Receivables within one year (-€193,491) and Deferred charges and accrued income (-€32,964)
- Tax, wage and social debts +€83,739
up €83,739 (+285%), from €29,373 to €113,111
of which Taxes: +€91,347
- Profit (loss) carried forward +€72,012
up €72,012, from -€22,132 to €49,880
- Trade debts +€54,192
up €54,192 (+81.5%), from €66,458 to €120,651
- Advances received +€18,492
up €18,492 (+419%), from €4,418 to €22,910
- Accrued charges and deferred income -€10,433
no longer reported in 2024 (was €10,433)
- Gross operating margin +€65,711
up €65,711 (+39.8%), from €165,095 to €230,806
- Staff costs +€16,598
up €16,598 (+15.0%), from €110,989 to €127,587
- Taxes +€16,355
up €16,355 (+123%), from €13,340 to €29,695
- Financial income +€5,135
up €5,135 (+7,837%), from €66 to €5,201
- Depreciation -€3,585
down €3,585 (-44.0%), from €8,146 to €4,561
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 | €116,300 | €334,302 | +€218,001 | +187% |
| Fixed assets | 21/28 | €6,733 | €2,172 | -€4,561 | -67.7% |
| Tangible fixed assets | 22/27 | €5,580 | €1,019 | -€4,561 | -81.7% |
| Furniture and vehicles | 24 | €5,580 | €1,019 | -€4,561 | -81.7% |
| Financial fixed assets | 28 | €1,153 | €1,153 | = | 0.0% |
| Current assets | 29/58 | €109,567 | €332,130 | +€222,562 | +203% |
| Amounts receivable within one year | 40/41 | €86,803 | €280,294 | +€193,491 | +223% |
| Trade receivables | 40 | €15,066 | €154,290 | +€139,225 | +924% |
| Other amounts receivable | 41 | €71,737 | €126,003 | +€54,266 | +75.6% |
| Cash at bank and in hand | 54/58 | €19,816 | €15,923 | -€3,893 | -19.6% |
| Deferred charges and accrued income | 490/1 | €2,949 | €35,913 | +€32,964 | +1,118% |
| Total equity and liabilities | 10/49 | €116,300 | €334,302 | +€218,001 | +187% |
| Equity | 10/15 | €4,118 | €76,130 | +€72,012 | +1,749% |
| Contributions | 10/11 | €23,750 | €23,750 | = | 0.0% |
| Reserves | 13 | €2,500 | €2,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,500 | €2,500 | = | 0.0% |
| Other | 1319 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,132 | €49,880 | +€72,012 | |
| Provisions and deferred taxes | 16 | €1,500 | €1,500 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €1,500 | €1,500 | = | 0.0% |
| Other liabilities and charges | 164/5 | €1,500 | €1,500 | = | 0.0% |
| Amounts payable | 17/49 | €110,682 | €256,672 | +€145,990 | +132% |
| Amounts payable within one year | 42/48 | €100,249 | €256,672 | +€156,423 | +156% |
| Trade debts | 44 | €66,458 | €120,651 | +€54,192 | +81.5% |
| Suppliers | 440/4 | €66,458 | €120,651 | +€54,192 | +81.5% |
| Advances received on contracts in progress | 46 | €4,418 | €22,910 | +€18,492 | +419% |
| Taxes, remuneration and social security | 45 | €29,373 | €113,111 | +€83,739 | +285% |
| Taxes | 450/3 | €19,828 | €111,175 | +€91,347 | +461% |
| Remuneration and social security | 454/9 | €9,545 | €1,936 | -€7,609 | -79.7% |
| Accrued charges and deferred income | 492/3 | €10,433 | - | -€10,433 | |
| Remuneration, social security and pensions | 62 | €110,989 | €127,587 | +€16,598 | +15.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,146 | €4,561 | -€3,585 | -44.0% |
| Other operating charges | 640/8 | €2,711 | €978 | -€1,734 | -63.9% |
| Gross operating margin | 9900 | €165,095 | €230,806 | +€65,711 | +39.8% |
| Operating profit (loss) | 9901 | €43,249 | €97,680 | +€54,431 | +126% |
| Financial income | 75/76B | €66 | €5,201 | +€5,135 | +7,837% |
| Recurring financial income | 75 | €66 | €5,201 | +€5,135 | +7,837% |
| Financial charges | 65/66B | €793 | €1,174 | +€381 | +48.1% |
| Recurring financial charges | 65 | €793 | €1,174 | +€381 | +48.1% |
| Profit (loss) for the period before taxes | 9903 | €42,521 | €101,707 | +€59,185 | +139% |
| Income taxes | 67/77 | €13,340 | €29,695 | +€16,355 | +123% |
| Profit (loss) for the period | 9904 | €29,181 | €72,012 | +€42,830 | +147% |
| Profit (loss) for the period to be appropriated | 9905 | €29,181 | €72,012 | +€42,830 | +147% |
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 25 October 2026 via checked.be.