TONIC PLAY: 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.
TONIC PLAY
Largest movements
- Tangible fixed assets -€58,502
down €58,502 (-6.0%), from €974,236 to €915,733
of which Furniture and vehicles: -€47,914
- Other debts -€30,809
down €30,809 (-96.6%), from €31,909 to €1,100
- Current portion of long-term debt +€21,999
up €21,999 (+27.8%), from €79,136 to €101,135
- Reserves -€21,260
down €21,260 (-19.1%), from €111,426 to €90,166
of which Tax-exempt reserves: -€21,260
- Debts after one year -€20,927
down €20,927 (-4.0%), from €528,021 to €507,093
- Trade debts -€10,684
down €10,684 (-72.0%), from €14,850 to €4,165
- Gross operating margin -€20,687
down €20,687 (-15.2%), from €136,199 to €115,512
- Taxes +€11,224
new in 2024: €11,224
- Financial charges +€8,970
up €8,970 (+46.4%), from €19,323 to €28,293
- Depreciation +€5,677
up €5,677 (+5.9%), from €96,205 to €101,882
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 | €986,937 | €923,823 | -€63,114 | -6.4% |
| Fixed assets | 21/28 | €974,236 | €915,733 | -€58,502 | -6.0% |
| Tangible fixed assets | 22/27 | €974,236 | €915,733 | -€58,502 | -6.0% |
| Land and buildings | 22 | €836,227 | €825,638 | -€10,588 | -1.3% |
| Furniture and vehicles | 24 | €138,009 | €90,095 | -€47,914 | -34.7% |
| Current assets | 29/58 | €12,701 | €8,089 | -€4,612 | -36.3% |
| Amounts receivable within one year | 40/41 | €3,485 | €4,665 | +€1,180 | +33.8% |
| Trade receivables | 40 | €3,072 | €4,546 | +€1,474 | +48.0% |
| Other amounts receivable | 41 | €413 | €119 | -€295 | -71.3% |
| Cash at bank and in hand | 54/58 | €9,216 | €3,424 | -€5,792 | -62.8% |
| Total equity and liabilities | 10/49 | €986,937 | €923,823 | -€63,114 | -6.4% |
| Equity | 10/15 | €301,448 | €280,893 | -€20,554 | -6.8% |
| Contributions | 10/11 | €62,500 | €62,500 | = | 0.0% |
| Reserves | 13 | €111,426 | €90,166 | -€21,260 | -19.1% |
| Non-distributable reserves | 130/1 | €1,191 | €1,191 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,191 | €1,191 | = | 0.0% |
| Tax-exempt reserves | 132 | €110,235 | €88,975 | -€21,260 | -19.3% |
| Profit (loss) carried forward | 14 | €127,521 | €128,227 | +€706 | +0.6% |
| Provisions and deferred taxes | 16 | €27,559 | €22,244 | -€5,315 | -19.3% |
| Deferred taxes | 168 | €27,559 | €22,244 | -€5,315 | -19.3% |
| Amounts payable | 17/49 | €657,930 | €620,686 | -€37,245 | -5.7% |
| Amounts payable after more than one year | 17 | €528,021 | €507,093 | -€20,927 | -4.0% |
| Financial debts | 170/4 | €528,021 | €507,093 | -€20,927 | -4.0% |
| Amounts payable within one year | 42/48 | €129,467 | €113,125 | -€16,342 | -12.6% |
| Current portion of amounts payable after more than one year | 42 | €79,136 | €101,135 | +€21,999 | +27.8% |
| Trade debts | 44 | €14,850 | €4,165 | -€10,684 | -72.0% |
| Suppliers | 440/4 | €14,850 | €4,165 | -€10,684 | -72.0% |
| Taxes, remuneration and social security | 45 | €3,572 | €6,725 | +€3,153 | +88.3% |
| Taxes | 450/3 | €3,572 | €6,725 | +€3,153 | +88.3% |
| Other amounts payable | 47/48 | €31,909 | €1,100 | -€30,809 | -96.6% |
| Accrued charges and deferred income | 492/3 | €443 | €467 | +€24 | +5.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €96,205 | €101,882 | +€5,677 | +5.9% |
| Gross operating margin | 9900 | €136,199 | €115,512 | -€20,687 | -15.2% |
| Operating profit (loss) | 9901 | €39,994 | €13,630 | -€26,364 | -65.9% |
| Financial income | 75/76B | €6 | €18 | +€12 | +199% |
| Recurring financial income | 75 | €6 | €18 | +€12 | +199% |
| Financial charges | 65/66B | €19,323 | €28,293 | +€8,970 | +46.4% |
| Recurring financial charges | 65 | €19,323 | €28,293 | +€8,970 | +46.4% |
| Profit (loss) for the period before taxes | 9903 | €20,677 | -€14,645 | -€35,322 | |
| Transfer from deferred taxes | 780 | €5,315 | €5,315 | = | 0.0% |
| Income taxes | 67/77 | - | €11,224 | +€11,224 | |
| Profit (loss) for the period | 9904 | €25,992 | -€20,554 | -€46,546 | |
| Transfer from tax-exempt reserves | 789 | €21,260 | €21,260 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €47,252 | €706 | -€46,546 | -98.5% |
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 18 October 2026 via checked.be.