TONI CONSTRUCTION: 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.
TONI CONSTRUCTION
Largest movements
- Tangible fixed assets -€12,468
down €12,468 (-27.6%), from €45,248 to €32,780
of which Furniture and vehicles: -€13,183
- Receivables within one year -€7,084
down €7,084 (-50.9%), from €13,915 to €6,830
of which Trade receivables: -€6,880
- Profit (loss) carried forward -€11,956
down €11,956, from €5,731 to -€6,225
- Current portion of long-term debt -€4,771
down €4,771 (-29.8%), from €16,036 to €11,265
- Trade debts -€2,121
down €2,121 (-9.4%), from €22,510 to €20,389
- Gross operating margin -€12,975
down €12,975 (-78.8%), from €16,459 to €3,484
- Depreciation +€803
up €803 (+5.9%), from €13,669 to €14,472
- Taxes -€629
down €629 (-83.1%), from €757 to €128
- Other operating charges +€232
up €232 (+50.6%), from €459 to €691
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 | €68,284 | €49,392 | -€18,892 | -27.7% |
| Fixed assets | 21/28 | €45,448 | €32,980 | -€12,468 | -27.4% |
| Tangible fixed assets | 22/27 | €45,248 | €32,780 | -€12,468 | -27.6% |
| Plant, machinery and equipment | 23 | €1,351 | €2,066 | +€715 | +52.9% |
| Furniture and vehicles | 24 | €43,897 | €30,714 | -€13,183 | -30.0% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €22,836 | €16,413 | -€6,424 | -28.1% |
| Stocks and contracts in progress | 3 | €1,715 | €1,715 | = | 0.0% |
| Stocks | 30/36 | €1,715 | €1,715 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €13,915 | €6,830 | -€7,084 | -50.9% |
| Trade receivables | 40 | €12,120 | €5,240 | -€6,880 | -56.8% |
| Other amounts receivable | 41 | €1,795 | €1,591 | -€204 | -11.4% |
| Cash at bank and in hand | 54/58 | €7,206 | €7,867 | +€661 | +9.2% |
| Total equity and liabilities | 10/49 | €68,284 | €49,392 | -€18,892 | -27.7% |
| Equity | 10/15 | €8,731 | -€3,225 | -€11,956 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,731 | -€6,225 | -€11,956 | |
| Amounts payable | 17/49 | €59,553 | €52,617 | -€6,935 | -11.6% |
| Amounts payable within one year | 42/48 | €59,553 | €52,617 | -€6,935 | -11.6% |
| Current portion of amounts payable after more than one year | 42 | €16,036 | €11,265 | -€4,771 | -29.8% |
| Trade debts | 44 | €22,510 | €20,389 | -€2,121 | -9.4% |
| Suppliers | 440/4 | €22,510 | €20,389 | -€2,121 | -9.4% |
| Taxes, remuneration and social security | 45 | €757 | €128 | -€629 | -83.1% |
| Taxes | 450/3 | €757 | €128 | -€629 | -83.1% |
| Other amounts payable | 47/48 | €20,250 | €20,836 | +€586 | +2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,669 | €14,472 | +€803 | +5.9% |
| Other operating charges | 640/8 | €459 | €691 | +€232 | +50.6% |
| Gross operating margin | 9900 | €16,459 | €3,484 | -€12,975 | -78.8% |
| Operating profit (loss) | 9901 | €2,331 | -€11,679 | -€14,010 | |
| Financial income | 75/76B | €0 | €0 | +€0 | +1,167% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +1,167% |
| Financial charges | 65/66B | €141 | €149 | +€9 | +6.4% |
| Recurring financial charges | 65 | €141 | €149 | +€9 | +6.4% |
| Profit (loss) for the period before taxes | 9903 | €2,190 | -€11,828 | -€14,019 | |
| Income taxes | 67/77 | €757 | €128 | -€629 | -83.1% |
| Profit (loss) for the period | 9904 | €1,433 | -€11,956 | -€13,390 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,433 | -€11,956 | -€13,390 |
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 21 October 2026 via checked.be.