ToneNite: 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.
ToneNite
Largest movements
- Receivables within one year +€10,172
up €10,172 (+730.5%), from €1,393 to €11,565
of which Other amounts receivable: +€11,338
- Tangible fixed assets -€7,630
down €7,630 (-32.9%), from €23,218 to €15,588
of which Plant, machinery and equipment: -€4,282
- Cash +€288
up €288 (+230.3%), from €125 to €414
mainly Depreciation (+€7,630) and Tax, wage and social debts (+€7,168)
- Other debts -€7,787
down €7,787 (-100.0%), from €7,787 to €0
- Tax, wage and social debts +€7,168
up €7,168 (+79.8%), from €8,986 to €16,155
- Short-term financial debts +€6,354
up €6,354 (+2646.4%), from €240 to €6,594
- Profit (loss) carried forward +€6,331
up €6,331 (+37.3%), from -€16,992 to -€10,661
- Debts after one year -€4,295
down €4,295 (-46.6%), from €9,212 to €4,917
- Gross operating margin +€22,067
up €22,067, from -€897 to €21,170
- Financial charges +€786
up €786 (+14.2%), from €5,547 to €6,333
- Depreciation +€619
up €619 (+8.8%), from €7,011 to €7,630
- Other operating charges +€252
up €252 (+62.2%), from €405 to €657
From the 2024 result to the 2025 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
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €25,058 | €27,760 | +€2,702 | +10.8% |
| Fixed assets | 21/28 | €23,218 | €15,588 | -€7,630 | -32.9% |
| Tangible fixed assets | 22/27 | €23,218 | €15,588 | -€7,630 | -32.9% |
| Plant, machinery and equipment | 23 | €16,713 | €12,431 | -€4,282 | -25.6% |
| Furniture and vehicles | 24 | €6,505 | €3,157 | -€3,348 | -51.5% |
| Current assets | 29/58 | €1,840 | €12,172 | +€10,332 | +561.5% |
| Amounts receivable within one year | 40/41 | €1,393 | €11,565 | +€10,172 | +730.5% |
| Trade receivables | 40 | €1,166 | €0 | -€1,166 | -100.0% |
| Other amounts receivable | 41 | €227 | €11,565 | +€11,338 | +5002.0% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €125 | €414 | +€288 | +230.3% |
| Deferred charges and accrued income | 490/1 | €322 | €193 | -€129 | -40.0% |
| Total equity and liabilities | 10/49 | €25,058 | €27,760 | +€2,702 | +10.8% |
| Equity | 10/15 | -€13,992 | -€7,661 | +€6,331 | +45.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,992 | -€10,661 | +€6,331 | +37.3% |
| Amounts payable | 17/49 | €39,050 | €35,421 | -€3,629 | -9.3% |
| Amounts payable after more than one year | 17 | €9,212 | €4,917 | -€4,295 | -46.6% |
| Financial debts | 170/4 | €9,212 | €4,917 | -€4,295 | -46.6% |
| Amounts payable within one year | 42/48 | €29,838 | €30,504 | +€666 | +2.2% |
| Current portion of amounts payable after more than one year | 42 | €5,474 | €4,295 | -€1,178 | -21.5% |
| Financial debts | 43 | €240 | €6,594 | +€6,354 | +2646.4% |
| Credit institutions | 430/8 | €240 | €6,594 | +€6,354 | +2646.4% |
| Trade debts | 44 | €7,351 | €3,461 | -€3,891 | -52.9% |
| Suppliers | 440/4 | €7,351 | €3,461 | -€3,891 | -52.9% |
| Taxes, remuneration and social security | 45 | €8,986 | €16,155 | +€7,168 | +79.8% |
| Taxes | 450/3 | €8,986 | €16,155 | +€7,168 | +79.8% |
| Other amounts payable | 47/48 | €7,787 | €0 | -€7,787 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,011 | €7,630 | +€619 | +8.8% |
| Other operating charges | 640/8 | €405 | €657 | +€252 | +62.2% |
| Non-recurring operating charges | 66A | €1,168 | €0 | -€1,168 | -100.0% |
| Gross operating margin | 9900 | -€897 | €21,170 | +€22,067 | |
| Operating profit (loss) | 9901 | -€9,481 | €12,883 | +€22,364 | |
| Financial income | 75/76B | €46 | €106 | +€60 | +129.5% |
| Recurring financial income | 75 | €46 | €106 | +€60 | +129.5% |
| Financial charges | 65/66B | €5,547 | €6,333 | +€786 | +14.2% |
| Recurring financial charges | 65 | €5,547 | €6,333 | +€786 | +14.2% |
| Profit (loss) for the period before taxes | 9903 | -€14,982 | €6,656 | +€21,638 | |
| Income taxes | 67/77 | €294 | €325 | +€32 | +10.8% |
| Profit (loss) for the period | 9904 | -€15,275 | €6,331 | +€21,606 | |
| Profit (loss) for the period to be appropriated | 9905 | -€15,275 | €6,331 | +€21,606 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.