TONKA EDDY: 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 EDDY
Largest movements
- Stocks and contracts +€56,786
up €56,786 (+38.3%), from €148,352 to €205,137
- Cash -€23,069
down €23,069 (-39.6%), from €58,228 to €35,159
mainly Stocks and contracts (-€56,786) and Short-term financial debts (-€6,708)
- Tangible fixed assets -€18,138
down €18,138 (-65.2%), from €27,835 to €9,696
of which Furniture and vehicles: -€16,489
- Profit (loss) carried forward +€26,895
up €26,895 (+15.7%), from €171,090 to €197,985
- Short-term financial debts -€6,708
down €6,708 (-100%), from €6,708 to €0
- Debts after one year -€5,716
down €5,716 (-100%), from €5,716 to €0
- Gross operating margin -€26,744
down €26,744 (-28.9%), from €92,590 to €65,846
- Depreciation -€12,288
down €12,288 (-47.3%), from €25,956 to €13,668
- Financial income +€3,232
up €3,232 (+63.9%), from €5,054 to €8,286
- Taxes -€1,783
down €1,783 (-19.7%), from €9,040 to €7,257
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.
Derived cash bridge
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 | €249,739 | €265,272 | +€15,533 | +6.2% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €28,230 | €9,956 | -€18,273 | -64.7% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €27,835 | €9,696 | -€18,138 | -65.2% |
| Plant, machinery and equipment | 23 | €4,187 | €2,538 | -€1,649 | -39.4% |
| Furniture and vehicles | 24 | €23,647 | €7,158 | -€16,489 | -69.7% |
| Financial fixed assets | 28 | €395 | €260 | -€135 | -34.2% |
| Current assets | 29/58 | €221,509 | €255,315 | +€33,806 | +15.3% |
| Stocks and contracts in progress | 3 | €148,352 | €205,137 | +€56,786 | +38.3% |
| Stocks | 30/36 | €148,352 | €205,137 | +€56,786 | +38.3% |
| Amounts receivable within one year | 40/41 | €9,922 | €11,424 | +€1,502 | +15.1% |
| Trade receivables | 40 | €1,311 | €1,265 | -€46 | -3.5% |
| Other amounts receivable | 41 | €8,611 | €10,159 | +€1,548 | +18.0% |
| Cash at bank and in hand | 54/58 | €58,228 | €35,159 | -€23,069 | -39.6% |
| Deferred charges and accrued income | 490/1 | €5,007 | €3,595 | -€1,412 | -28.2% |
| Total equity and liabilities | 10/49 | €249,739 | €265,272 | +€15,533 | +6.2% |
| Equity | 10/15 | €181,090 | €207,985 | +€26,895 | +14.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €171,090 | €197,985 | +€26,895 | +15.7% |
| Amounts payable | 17/49 | €68,648 | €57,286 | -€11,362 | -16.6% |
| Amounts payable after more than one year | 17 | €5,716 | €0 | -€5,716 | -100% |
| Financial debts | 170/4 | €5,716 | €0 | -€5,716 | -100% |
| Amounts payable within one year | 42/48 | €62,933 | €57,210 | -€5,723 | -9.1% |
| Current portion of amounts payable after more than one year | 42 | €7,931 | €5,716 | -€2,216 | -27.9% |
| Financial debts | 43 | €6,708 | €0 | -€6,708 | -100% |
| Credit institutions | 430/8 | €6,708 | €0 | -€6,708 | -100% |
| Trade debts | 44 | €13,452 | €11,834 | -€1,618 | -12.0% |
| Suppliers | 440/4 | €13,452 | €11,834 | -€1,618 | -12.0% |
| Advances received on contracts in progress | 46 | €6,138 | €7,423 | +€1,285 | +20.9% |
| Taxes, remuneration and social security | 45 | €20,704 | €22,329 | +€1,625 | +7.8% |
| Taxes | 450/3 | €19,670 | €19,620 | -€50 | -0.3% |
| Remuneration and social security | 454/9 | €1,033 | €2,708 | +€1,675 | +162% |
| Other amounts payable | 47/48 | €8,000 | €9,909 | +€1,909 | +23.9% |
| Accrued charges and deferred income | 492/3 | - | €76 | +€76 | |
| Non-recurring operating income | 76A | €0 | €28,765 | +€28,765 | |
| Remuneration, social security and pensions | 62 | €17,323 | €17,698 | +€376 | +2.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,956 | €13,668 | -€12,288 | -47.3% |
| Other operating charges | 640/8 | €1,475 | €1,269 | -€207 | -14.0% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €92,590 | €65,846 | -€26,744 | -28.9% |
| Operating profit (loss) | 9901 | €47,836 | €33,211 | -€14,625 | -30.6% |
| Financial income | 75/76B | €5,054 | €8,286 | +€3,232 | +63.9% |
| Recurring financial income | 75 | €5,054 | €8,286 | +€3,232 | +63.9% |
| Financial charges | 65/66B | €2,427 | €1,846 | -€581 | -24.0% |
| Recurring financial charges | 65 | €2,427 | €1,846 | -€581 | -24.0% |
| Profit (loss) for the period before taxes | 9903 | €50,463 | €39,652 | -€10,811 | -21.4% |
| Income taxes | 67/77 | €9,040 | €7,257 | -€1,783 | -19.7% |
| Profit (loss) for the period | 9904 | €41,423 | €32,395 | -€9,028 | -21.8% |
| Profit (loss) for the period to be appropriated | 9905 | €41,423 | €32,395 | -€9,028 | -21.8% |
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 27 October 2026 via checked.be.