TONIM: what changed
Two fiscal 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.
TONIM
Largest movements
- Receivables within one year +€98,237
up €98,237 (+80.4%), from €122,162 to €220,399
- Deferred charges and accrued income +€64,040
up €64,040 (+435.1%), from €14,719 to €78,759
- Stocks and contracts -€41,583
down €41,583 (-20.6%), from €201,570 to €159,987
- Trade debts +€68,917
up €68,917 (+148.2%), from €46,516 to €115,434
- Profit (loss) carried forward +€62,067
up €62,067 (+44.6%), from -€139,023 to -€76,955
- Turnover +€142,605
up €142,605 (+24.8%), from €573,991 to €716,596
- Purchases and services +€132,571
up €132,571 (+28.0%), from €472,889 to €605,460
- Staff costs +€30,437
up €30,437 (+220.2%), from €13,820 to €44,257
- Gross operating margin +€10,995
up €10,995 (+10.9%), from €101,263 to €112,258
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 | €349,039 | €475,542 | +€126,503 | +36.2% |
| Fixed assets | 21/28 | €1,415 | €4,189 | +€2,774 | +196.1% |
| Tangible fixed assets | 22/27 | - | €2,774 | +€2,774 | |
| Plant, machinery and equipment | 23 | - | €2,774 | +€2,774 | |
| Financial fixed assets | 28 | €1,415 | €1,415 | = | 0.0% |
| Current assets | 29/58 | €347,625 | €471,353 | +€123,729 | +35.6% |
| Stocks and contracts in progress | 3 | €201,570 | €159,987 | -€41,583 | -20.6% |
| Stocks | 30/36 | €201,570 | €159,987 | -€41,583 | -20.6% |
| Amounts receivable within one year | 40/41 | €122,162 | €220,399 | +€98,237 | +80.4% |
| Trade receivables | 40 | €122,162 | €220,399 | +€98,237 | +80.4% |
| Cash at bank and in hand | 54/58 | €9,173 | €12,208 | +€3,035 | +33.1% |
| Deferred charges and accrued income | 490/1 | €14,719 | €78,759 | +€64,040 | +435.1% |
| Total equity and liabilities | 10/49 | €349,039 | €475,542 | +€126,503 | +36.2% |
| Equity | 10/15 | -€17,219 | €44,848 | +€62,067 | |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €101,804 | €101,804 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €99,804 | €99,804 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€139,023 | -€76,955 | +€62,067 | +44.6% |
| Amounts payable | 17/49 | €366,258 | €430,694 | +€64,435 | +17.6% |
| Amounts payable after more than one year | 17 | €248,552 | €248,552 | = | 0.0% |
| Financial debts | 170/4 | €248,552 | €248,552 | = | 0.0% |
| Amounts payable within one year | 42/48 | €116,545 | €181,103 | +€64,558 | +55.4% |
| Financial debts | 43 | €50,000 | €50,000 | = | 0.0% |
| Credit institutions | 430/8 | €50,000 | €50,000 | = | 0.0% |
| Trade debts | 44 | €46,516 | €115,434 | +€68,917 | +148.2% |
| Suppliers | 440/4 | €46,516 | €115,434 | +€68,917 | +148.2% |
| Taxes, remuneration and social security | 45 | €8,046 | €3,687 | -€4,359 | -54.2% |
| Taxes | 450/3 | €4,542 | €3,687 | -€855 | -18.8% |
| Remuneration and social security | 454/9 | €3,504 | - | -€3,504 | |
| Other amounts payable | 47/48 | €11,983 | €11,983 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €1,161 | €1,038 | -€123 | -10.6% |
| Turnover | 70 | €573,991 | €716,596 | +€142,605 | +24.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €472,889 | €605,460 | +€132,571 | +28.0% |
| Remuneration, social security and pensions | 62 | €13,820 | €44,257 | +€30,437 | +220.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €280 | +€280 | |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €101,263 | €112,258 | +€10,995 | +10.9% |
| Operating profit (loss) | 9901 | €87,057 | €67,322 | -€19,734 | -22.7% |
| Financial income | 75/76B | €13,976 | €15,321 | +€1,345 | +9.6% |
| Recurring financial income | 75 | €13,976 | €15,321 | +€1,345 | +9.6% |
| Financial charges | 65/66B | €18,934 | €20,463 | +€1,529 | +8.1% |
| Recurring financial charges | 65 | €18,934 | €20,463 | +€1,529 | +8.1% |
| Profit (loss) for the period before taxes | 9903 | €82,099 | €62,180 | -€19,919 | -24.3% |
| Income taxes | 67/77 | €24 | €112 | +€88 | +362.3% |
| Profit (loss) for the period | 9904 | €82,074 | €62,067 | -€20,007 | -24.4% |
| Profit (loss) for the period to be appropriated | 9905 | €82,074 | €62,067 | -€20,007 | -24.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.