TONIC SPIRIT: what changed
TONIC SPIRIT
Largest movements
- Cash -€12,941
down €12,941 (-84.4%), from €15,341 to €2,400
- Tangible fixed assets +€4,674
up €4,674 (+6.2%), from €75,013 to €79,687
of which Furniture and vehicles: +€9,552
- Profit (loss) carried forward -€7,529
down €7,529 (-67.3%), from -€11,190 to -€18,718
- Other debts -€1,338
down €1,338 (-2.5%), from €52,909 to €51,571
- Gross operating margin -€10,079
down €10,079 (-92.7%), from €10,877 to €798
- Other operating charges +€754
up €754 (+29.0%), from €2,600 to €3,354
- Depreciation -€596
down €596 (-8.6%), from €6,943 to €6,347
- Financial income +€118
up €118 (+1,120%), from €11 to €129
Change in the result, 2023 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
A cash bridge needs two consecutive financial years. One year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €90,771 | €82,653 | -€8,118 | -8.9% |
| Fixed assets | 21/28 | €75,013 | €79,687 | +€4,674 | +6.2% |
| Tangible fixed assets | 22/27 | €75,013 | €79,687 | +€4,674 | +6.2% |
| Land and buildings | 22 | €69,414 | €60,920 | -€8,494 | -12.2% |
| Plant, machinery and equipment | 23 | €4,480 | €9,216 | +€4,736 | +106% |
| Furniture and vehicles | 24 | - | €9,552 | +€9,552 | |
| Leasing and similar rights | 25 | €1,120 | €0 | -€1,120 | -100% |
| Current assets | 29/58 | €15,758 | €2,965 | -€12,793 | -81.2% |
| Amounts receivable within one year | 40/41 | - | €39 | +€39 | |
| Other amounts receivable | 41 | - | €39 | +€39 | |
| Cash at bank and in hand | 54/58 | €15,341 | €2,400 | -€12,941 | -84.4% |
| Deferred charges and accrued income | 490/1 | €417 | €526 | +€110 | +26.3% |
| Total equity and liabilities | 10/49 | €90,771 | €82,653 | -€8,118 | -8.9% |
| Equity | 10/15 | €37,170 | €29,642 | -€7,529 | -20.3% |
| Contributions | 10/11 | €6,460 | €6,460 | = | 0.0% |
| Capital | 10 | €6,460 | - | -€6,460 | |
| Issued capital | 100 | €19,000 | - | -€19,000 | |
| Uncalled capital | 101 | €12,540 | - | -€12,540 | |
| Reserves | 13 | €41,900 | €41,900 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Legal reserve | 130 | €1,900 | - | -€1,900 | |
| Reserves not available under the articles | 1311 | - | €1,900 | +€1,900 | |
| Distributable reserves | 133 | €40,000 | €40,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,190 | -€18,718 | -€7,529 | -67.3% |
| Amounts payable | 17/49 | €53,601 | €53,011 | -€589 | -1.1% |
| Amounts payable within one year | 42/48 | €53,601 | €53,011 | -€589 | -1.1% |
| Trade debts | 44 | €409 | €277 | -€132 | -32.3% |
| Suppliers | 440/4 | €409 | €277 | -€132 | -32.3% |
| Taxes, remuneration and social security | 45 | €283 | €1,163 | +€880 | +311% |
| Taxes | 450/3 | €283 | €1,163 | +€880 | +311% |
| Other amounts payable | 47/48 | €52,909 | €51,571 | -€1,338 | -2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,943 | €6,347 | -€596 | -8.6% |
| Other operating charges | 640/8 | €2,600 | €3,354 | +€754 | +29.0% |
| Gross operating margin | 9900 | €10,877 | €798 | -€10,079 | -92.7% |
| Operating profit (loss) | 9901 | €1,334 | -€8,903 | -€10,237 | |
| Financial income | 75/76B | €11 | €129 | +€118 | +1,120% |
| Recurring financial income | 75 | €11 | €129 | +€118 | +1,120% |
| Financial charges | 65/66B | - | €71 | +€71 | |
| Recurring financial charges | 65 | - | €71 | +€71 | |
| Profit (loss) for the period before taxes | 9903 | €1,344 | -€8,845 | -€10,189 | |
| Income taxes | 67/77 | €146 | €176 | +€30 | +20.5% |
| Profit (loss) for the period | 9904 | €1,198 | -€9,021 | -€10,219 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,198 | -€9,021 | -€10,219 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.