TONCA: 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.
What changed
TONCA
NACE 82.990, Other business support services
financial year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€1.7m
2023 · €2.1m-€469,803
Equity
€65.5m
2023 · €64.3m+€1.2m
Cash
€148,192
2023 · €305,791-€157,599
Balance sheet total
€72.2m
2023 · €68.9m+€3.3m
Largest movements
Assets
- Current investments +€3.0m
new in 2024: €3.0m
- Receivables within one year +€957,028
up €957,028 (+13.3%), from €7.2m to €8.2m
of which Other amounts receivable: +€955,392
Equity and liabilities
- Debts after one year +€1.9m
up €1.9m (+64.0%), from €2.9m to €4.8m
of which Financial debts: +€1.9m
- Reserves +€1.2m
up €1.2m (+6.9%), from €17.1m to €18.2m
of which Distributable reserves: +€1.1m
Income statement
- Financial income -€319,441
down €319,441 (-13.4%), from €2.4m to €2.1m
- Services and other goods +€300,173
up €300,173 (+31.8%), from €943,327 to €1.2m
- Staff costs -€280,846
down €280,846 (-71.9%), from €390,852 to €110,005
- Taxes +€85,168
up €85,168 (+56.3%), from €151,193 to €236,362
of which Taxes: +€82,583
- Financial charges +€40,862
up €40,862 (+30.4%), from €134,303 to €175,164
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.
Result 2023
€2.1m
Other operating income
-€5,056
Services and other goods
-€300,173
Staff costs
+€280,846
Depreciation
+€2,884
Other operating charges
-€92
Other operating items
-€2,740
Financial income
-€319,441
Financial charges
-€40,862
Taxes
-€85,168
Result 2024
€1.7m
Cash bridge derived
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.
From operations
+€936,237
Investment
-€2.5m
Financing
+€1.4m
Cash 2023
€305,791
From operations (derived)
+€936,237
Net result for the year
+€1.7m
Receivables within one year
-€957,028
Deferred charges and accrued income
-€6,445
Trade debts
-€16,805
Tax, wage and social debts
-€46,298
Other debts
+€264,616
Accrued charges and deferred income
+€46,252
Investment (derived)
-€2.5m
Investment in fixed assets (net)
+€518,191
Current investments
-€3.0m
Financing
+€1.4m
Debts after one year
+€1.9m
Contributions, distributions and other
-€480,000
Cash 2024
€148,192
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €68,926,017 | €72,213,701 | +€3.3m | +4.8% |
| Fixed assets | 21/28 | €61,420,075 | €60,901,884 | -€518,191 | -0.8% |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Financial fixed assets | 28 | €61,420,075 | €60,901,884 | -€518,191 | -0.8% |
| Affiliated companies | 280/1 | €61,420,075 | €60,901,884 | -€518,191 | -0.8% |
| Participating interests | 280 | €52,707,723 | €52,707,723 | = | 0.0% |
| Amounts receivable | 281 | €8,712,352 | €8,194,161 | -€518,191 | -5.9% |
| Current assets | 29/58 | €7,505,942 | €11,311,817 | +€3.8m | +50.7% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €7,196,542 | €8,153,570 | +€957,028 | +13.3% |
| Trade receivables | 40 | €67,819 | €69,455 | +€1,636 | +2.4% |
| Other amounts receivable | 41 | €7,128,722 | €8,084,115 | +€955,392 | +13.4% |
| Current investments | 50/53 | - | €3,000,000 | +€3.0m | |
| Other investments | 51/53 | - | €3,000,000 | +€3.0m | |
| Cash at bank and in hand | 54/58 | €305,791 | €148,192 | -€157,599 | -51.5% |
| Deferred charges and accrued income | 490/1 | €3,610 | €10,055 | +€6,445 | +178.5% |
| Total equity and liabilities | 10/49 | €68,926,017 | €72,213,701 | +€3.3m | +4.8% |
| Equity | 10/15 | €64,339,237 | €65,511,183 | +€1.2m | +1.8% |
| Contributions | 10/11 | €47,283,000 | €47,283,000 | = | 0.0% |
| Capital | 10 | €47,283,000 | €47,283,000 | = | 0.0% |
| Issued capital | 100 | €47,283,000 | €47,283,000 | = | 0.0% |
| Reserves | 13 | €17,056,237 | €18,228,183 | +€1.2m | +6.9% |
| Non-distributable reserves | 130/1 | €1,190,597 | €1,273,195 | +€82,598 | +6.9% |
| Legal reserve | 130 | €1,190,597 | €1,273,195 | +€82,598 | +6.9% |
| Distributable reserves | 133 | €15,865,640 | €16,954,988 | +€1.1m | +6.9% |
| Amounts payable | 17/49 | €4,586,780 | €6,702,517 | +€2.1m | +46.1% |
| Amounts payable after more than one year | 17 | €2,917,168 | €4,785,141 | +€1.9m | +64.0% |
| Financial debts | 170/4 | €1,217,168 | €3,085,141 | +€1.9m | +153.5% |
| Other loans | 174 | €1,217,168 | €3,085,141 | +€1.9m | +153.5% |
| Other amounts payable | 178/9 | €1,700,000 | €1,700,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €1,600,102 | €1,801,613 | +€201,512 | +12.6% |
| Trade debts | 44 | €62,952 | €46,147 | -€16,805 | -26.7% |
| Suppliers | 440/4 | €62,952 | €46,147 | -€16,805 | -26.7% |
| Taxes, remuneration and social security | 45 | €226,809 | €180,511 | -€46,298 | -20.4% |
| Taxes | 450/3 | €126,217 | €169,537 | +€43,320 | +34.3% |
| Remuneration and social security | 454/9 | €100,593 | €10,974 | -€89,618 | -89.1% |
| Other amounts payable | 47/48 | €1,310,340 | €1,574,956 | +€264,616 | +20.2% |
| Accrued charges and deferred income | 492/3 | €69,510 | €115,763 | +€46,252 | +66.5% |
| Operating income | 70/76A | €1,363,854 | €1,356,058 | -€7,796 | -0.6% |
| Turnover | 70 | €1,350,000 | €1,350,000 | = | 0.0% |
| Other operating income | 74 | €11,114 | €6,058 | -€5,056 | -45.5% |
| Non-recurring operating income | 76A | €2,740 | €0 | -€2,740 | -100.0% |
| Operating charges | 60/66A | €1,338,511 | €1,355,047 | +€16,536 | +1.2% |
| Services and other goods | 61 | €943,327 | €1,243,501 | +€300,173 | +31.8% |
| Remuneration, social security and pensions | 62 | €390,852 | €110,005 | -€280,846 | -71.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,884 | €0 | -€2,884 | -100.0% |
| Other operating charges | 640/8 | €1,448 | €1,541 | +€92 | +6.4% |
| Operating profit (loss) | 9901 | €25,343 | €1,011 | -€24,332 | -96.0% |
| Financial income | 75/76B | €2,381,902 | €2,062,461 | -€319,441 | -13.4% |
| Recurring financial income | 75 | €2,381,902 | €2,062,461 | -€319,441 | -13.4% |
| Income from financial fixed assets | 750 | €1,689,320 | €1,003,912 | -€685,408 | -40.6% |
| Income from current assets | 751 | €691,887 | €1,058,549 | +€366,662 | +53.0% |
| Other financial income | 752/9 | €695 | €0 | -€695 | -100.0% |
| Financial charges | 65/66B | €134,303 | €175,164 | +€40,862 | +30.4% |
| Recurring financial charges | 65 | €134,303 | €175,164 | +€40,862 | +30.4% |
| Debt charges | 650 | €133,761 | €174,664 | +€40,903 | +30.6% |
| Other financial charges | 652/9 | €542 | €500 | -€42 | -7.7% |
| Profit (loss) for the period before taxes | 9903 | €2,272,943 | €1,888,308 | -€384,635 | -16.9% |
| Income taxes | 67/77 | €151,193 | €236,362 | +€85,168 | +56.3% |
| Taxes | 670/3 | €154,000 | €236,583 | +€82,583 | +53.6% |
| Tax adjustments and reversals of tax provisions | 77 | €2,807 | €221 | -€2,585 | -92.1% |
| Profit (loss) for the period | 9904 | €2,121,749 | €1,651,946 | -€469,803 | -22.1% |
| Profit (loss) for the period to be appropriated | 9905 | €2,121,749 | €1,651,946 | -€469,803 | -22.1% |
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 12 October 2026 via checked.be.