TONGUE: 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.
TONGUE
Largest movements
- Receivables within one year +€3,746
up €3,746 (+897%), from €418 to €4,164
of which Trade receivables: +€3,761
- Cash -€828
down €828 (-93.5%), from €886 to €58
mainly Receivables within one year (-€3,746) and Net result for the year (-€2,271)
- Other debts +€4,080
up €4,080 (+1,061%), from €385 to €4,464
- Profit (loss) carried forward -€2,271
down €2,271 (-55.3%), from -€4,110 to -€6,381
- Trade debts +€1,110
up €1,110 (+3,833%), from €29 to €1,139
- Depreciation -€1,196
down €1,196 (-100%), from €1,196 to €0
- Gross operating margin +€489
up €489 (+18.0%), from -€2,720 to -€2,231
- Other operating charges -€118
down €118 (-100%), from €118 to €0
- Financial charges -€36
down €36 (-47.1%), from €76 to €40
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.
Derived cash bridge
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 | €1,303 | €4,222 | +€2,918 | +224% |
| Current assets | 29/58 | €1,303 | €4,222 | +€2,918 | +224% |
| Amounts receivable within one year | 40/41 | €418 | €4,164 | +€3,746 | +897% |
| Trade receivables | 40 | - | €3,761 | +€3,761 | |
| Other amounts receivable | 41 | €418 | €404 | -€14 | -3.4% |
| Cash at bank and in hand | 54/58 | €886 | €58 | -€828 | -93.5% |
| Total equity and liabilities | 10/49 | €1,303 | €4,222 | +€2,918 | +224% |
| Equity | 10/15 | €890 | -€1,381 | -€2,271 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,110 | -€6,381 | -€2,271 | -55.3% |
| Amounts payable | 17/49 | €413 | €5,603 | +€5,190 | +1,255% |
| Amounts payable within one year | 42/48 | €413 | €5,603 | +€5,190 | +1,255% |
| Trade debts | 44 | €29 | €1,139 | +€1,110 | +3,833% |
| Suppliers | 440/4 | €29 | €1,139 | +€1,110 | +3,833% |
| Other amounts payable | 47/48 | €385 | €4,464 | +€4,080 | +1,061% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,196 | €0 | -€1,196 | -100% |
| Other operating charges | 640/8 | €118 | €0 | -€118 | -100% |
| Gross operating margin | 9900 | -€2,720 | -€2,231 | +€489 | +18.0% |
| Operating profit (loss) | 9901 | -€4,034 | -€2,231 | +€1,803 | +44.7% |
| Financial charges | 65/66B | €76 | €40 | -€36 | -47.1% |
| Recurring financial charges | 65 | €76 | €40 | -€36 | -47.1% |
| Profit (loss) for the period before taxes | 9903 | -€4,110 | -€2,271 | +€1,839 | +44.7% |
| Profit (loss) for the period | 9904 | -€4,110 | -€2,271 | +€1,839 | +44.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,110 | -€2,271 | +€1,839 | +44.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.