TONIBEST: 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.
TONIBEST
Largest movements
- Receivables within one year +€24,361
up €24,361 (+568.5%), from €4,285 to €28,646
of which Trade receivables: +€15,011
- Tangible fixed assets -€10,558
down €10,558 (-85.7%), from €12,314 to €1,756
- Receivables after one year -€5,188
no longer reported in 2025 (was €5,188)
- Stocks and contracts +€3,985
up €3,985 (+60.7%), from €6,560 to €10,545
- Cash -€3,964
down €3,964 (-5.5%), from €71,870 to €67,906
mainly Receivables within one year (-€24,361) and Trade debts (-€5,726)
- Advances received +€16,874
new in 2025: €16,874
- Trade debts -€5,726
down €5,726 (-75.6%), from €7,572 to €1,847
- Other debts -€3,709
down €3,709 (-5.8%), from €63,709 to €60,000
- Profit (loss) carried forward +€3,177
up €3,177 (+3.1%), from €101,913 to €105,090
- Depreciation -€6,804
down €6,804 (-39.2%), from €17,363 to €10,558
- Gross operating margin -€786
down €786 (-4.3%), from €18,167 to €17,382
- Financial income +€459
up €459 (+2048.1%), from €22 to €482
- Taxes +€425
up €425 (+171.9%), from €247 to €672
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 | €201,794 | €210,819 | +€9,025 | +4.5% |
| Fixed assets | 21/28 | €112,332 | €101,773 | -€10,558 | -9.4% |
| Tangible fixed assets | 22/27 | €12,314 | €1,756 | -€10,558 | -85.7% |
| Furniture and vehicles | 24 | €12,314 | €1,756 | -€10,558 | -85.7% |
| Financial fixed assets | 28 | €100,018 | €100,018 | = | 0.0% |
| Current assets | 29/58 | €89,462 | €109,045 | +€19,584 | +21.9% |
| Amounts receivable after more than one year | 29 | €5,188 | - | -€5,188 | |
| Other amounts receivable | 291 | €5,188 | - | -€5,188 | |
| Stocks and contracts in progress | 3 | €6,560 | €10,545 | +€3,985 | +60.7% |
| Stocks | 30/36 | €6,560 | €10,545 | +€3,985 | +60.7% |
| Amounts receivable within one year | 40/41 | €4,285 | €28,646 | +€24,361 | +568.5% |
| Trade receivables | 40 | - | €15,011 | +€15,011 | |
| Other amounts receivable | 41 | €4,285 | €13,635 | +€9,350 | +218.2% |
| Cash at bank and in hand | 54/58 | €71,870 | €67,906 | -€3,964 | -5.5% |
| Deferred charges and accrued income | 490/1 | €1,559 | €1,949 | +€390 | +25.0% |
| Total equity and liabilities | 10/49 | €201,794 | €210,819 | +€9,025 | +4.5% |
| Equity | 10/15 | €123,178 | €126,355 | +€3,177 | +2.6% |
| Contributions | 10/11 | €19,200 | €19,200 | = | 0.0% |
| Reserves | 13 | €2,065 | €2,065 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,920 | €1,920 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,920 | €1,920 | = | 0.0% |
| Distributable reserves | 133 | €145 | €145 | = | 0.0% |
| Profit (loss) carried forward | 14 | €101,913 | €105,090 | +€3,177 | +3.1% |
| Amounts payable | 17/49 | €78,616 | €84,464 | +€5,848 | +7.4% |
| Amounts payable within one year | 42/48 | €78,616 | €84,464 | +€5,848 | +7.4% |
| Current portion of amounts payable after more than one year | 42 | €1,433 | €1,433 | = | 0.0% |
| Trade debts | 44 | €7,572 | €1,847 | -€5,726 | -75.6% |
| Suppliers | 440/4 | €7,572 | €1,847 | -€5,726 | -75.6% |
| Advances received on contracts in progress | 46 | - | €16,874 | +€16,874 | |
| Taxes, remuneration and social security | 45 | €5,901 | €4,310 | -€1,591 | -27.0% |
| Taxes | 450/3 | €3,883 | €2,212 | -€1,671 | -43.0% |
| Remuneration and social security | 454/9 | €2,018 | €2,098 | +€80 | +4.0% |
| Other amounts payable | 47/48 | €63,709 | €60,000 | -€3,709 | -5.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,363 | €10,558 | -€6,804 | -39.2% |
| Other operating charges | 640/8 | €2,993 | €3,079 | +€86 | +2.9% |
| Gross operating margin | 9900 | €18,167 | €17,382 | -€786 | -4.3% |
| Operating profit (loss) | 9901 | -€2,188 | €3,744 | +€5,933 | |
| Financial income | 75/76B | €22 | €482 | +€459 | +2048.1% |
| Recurring financial income | 75 | €22 | €482 | +€459 | +2048.1% |
| Financial charges | 65/66B | €306 | €377 | +€71 | +23.1% |
| Recurring financial charges | 65 | €306 | €377 | +€71 | +23.1% |
| Profit (loss) for the period before taxes | 9903 | -€2,472 | €3,849 | +€6,321 | |
| Income taxes | 67/77 | €247 | €672 | +€425 | +171.9% |
| Profit (loss) for the period | 9904 | -€2,719 | €3,177 | +€5,896 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,719 | €3,177 | +€5,896 |
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 10 October 2026 via checked.be.