TONKA: 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.
TONKA
Largest movements
- Cash +€1,803
up €1,803 (+7.0%), from €25,800 to €27,603
mainly Trade debts (+€1,849) and Depreciation (+€1,688)
- Tangible fixed assets -€1,437
down €1,437 (-32.2%), from €4,460 to €3,023
of which Plant, machinery and equipment: -€840
- Stocks and contracts -€960
down €960 (-12.0%), from €7,979 to €7,019
- Other debts -€2,159
down €2,159 (-100.0%), from €2,159 to €0
- Current portion of long-term debt -€2,140
down €2,140 (-100.0%), from €2,140 to €0
- Trade debts +€1,849
up €1,849 (+46.2%), from €4,003 to €5,853
- Profit (loss) carried forward +€1,609
up €1,609 (+77.7%), from €2,071 to €3,680
- Tax, wage and social debts -€441
down €441 (-3.6%), from €12,104 to €11,664
of which Taxes: -€488
- Gross operating margin -€23,321
down €23,321 (-34.8%), from €67,098 to €43,777
- Staff costs -€3,696
down €3,696 (-9.2%), from €40,223 to €36,528
- Depreciation -€2,528
down €2,528 (-60.0%), from €4,216 to €1,688
- Financial charges +€766
up €766 (+165.8%), from €462 to €1,229
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 | €41,078 | €39,796 | -€1,281 | -3.1% |
| Fixed assets | 21/28 | €4,460 | €3,023 | -€1,437 | -32.2% |
| Tangible fixed assets | 22/27 | €4,460 | €3,023 | -€1,437 | -32.2% |
| Plant, machinery and equipment | 23 | €3,718 | €2,878 | -€840 | -22.6% |
| Furniture and vehicles | 24 | €742 | €146 | -€597 | -80.4% |
| Current assets | 29/58 | €36,617 | €36,773 | +€156 | +0.4% |
| Stocks and contracts in progress | 3 | €7,979 | €7,019 | -€960 | -12.0% |
| Stocks | 30/36 | €7,979 | €7,019 | -€960 | -12.0% |
| Amounts receivable within one year | 40/41 | €491 | €84 | -€407 | -82.9% |
| Trade receivables | 40 | €412 | €0 | -€412 | -99.9% |
| Other amounts receivable | 41 | €79 | €84 | +€5 | +6.0% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €25,800 | €27,603 | +€1,803 | +7.0% |
| Deferred charges and accrued income | 490/1 | €2,346 | €2,067 | -€280 | -11.9% |
| Total equity and liabilities | 10/49 | €41,078 | €39,796 | -€1,281 | -3.1% |
| Equity | 10/15 | €20,671 | €22,280 | +€1,609 | +7.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,071 | €3,680 | +€1,609 | +77.7% |
| Amounts payable | 17/49 | €20,406 | €17,516 | -€2,890 | -14.2% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €20,406 | €17,516 | -€2,890 | -14.2% |
| Current portion of amounts payable after more than one year | 42 | €2,140 | €0 | -€2,140 | -100.0% |
| Trade debts | 44 | €4,003 | €5,853 | +€1,849 | +46.2% |
| Suppliers | 440/4 | €4,003 | €5,853 | +€1,849 | +46.2% |
| Taxes, remuneration and social security | 45 | €12,104 | €11,664 | -€441 | -3.6% |
| Taxes | 450/3 | €7,185 | €6,696 | -€488 | -6.8% |
| Remuneration and social security | 454/9 | €4,920 | €4,967 | +€48 | +1.0% |
| Other amounts payable | 47/48 | €2,159 | €0 | -€2,159 | -100.0% |
| Non-recurring operating income | 76A | - | €1,983 | +€1,983 | |
| Remuneration, social security and pensions | 62 | €40,223 | €36,528 | -€3,696 | -9.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,216 | €1,688 | -€2,528 | -60.0% |
| Other operating charges | 640/8 | €2,875 | €2,615 | -€260 | -9.1% |
| Gross operating margin | 9900 | €67,098 | €43,777 | -€23,321 | -34.8% |
| Operating profit (loss) | 9901 | €19,784 | €2,947 | -€16,837 | -85.1% |
| Financial income | 75/76B | €125 | €8 | -€117 | -93.4% |
| Recurring financial income | 75 | €125 | €8 | -€117 | -93.4% |
| Financial charges | 65/66B | €462 | €1,229 | +€766 | +165.8% |
| Recurring financial charges | 65 | €462 | €1,229 | +€766 | +165.8% |
| Profit (loss) for the period before taxes | 9903 | €19,447 | €1,726 | -€17,721 | -91.1% |
| Income taxes | 67/77 | €140 | €118 | -€22 | -15.6% |
| Profit (loss) for the period | 9904 | €19,308 | €1,609 | -€17,699 | -91.7% |
| Profit (loss) for the period to be appropriated | 9905 | €19,308 | €1,609 | -€17,699 | -91.7% |
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 11 October 2026 via checked.be.