TONKA’S: 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’S
Largest movements
- Cash +€3,695
up €3,695 (+74.8%), from €4,938 to €8,633
mainly Depreciation (+€4,989) and Net result for the year (+€3,324)
- Tangible fixed assets -€2,168
down €2,168 (-11.6%), from €18,741 to €16,573
of which Plant, machinery and equipment: -€2,141
- Stocks and contracts -€965
down €965 (-42.1%), from €2,295 to €1,330
- Receivables within one year -€448
down €448 (-39.5%), from €1,135 to €687
of which Other amounts receivable: -€754
- Trade debts -€3,876
down €3,876 (-31.1%), from €12,466 to €8,590
- Profit (loss) carried forward +€3,324
up €3,324 (+104%), from €3,210 to €6,534
- Tax, wage and social debts +€572
up €572 (+51.5%), from €1,111 to €1,683
- Depreciation -€815
down €815 (-14.0%), from €5,804 to €4,989
- Other operating charges +€563
up €563 (+1,024%), from €55 to €618
- Taxes +€442
up €442 (+41.0%), from €1,078 to €1,520
- Gross operating margin +€343
up €343 (+3.4%), from €10,174 to €10,517
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 | €27,108 | €27,223 | +€114 | +0.4% |
| Fixed assets | 21/28 | €18,741 | €16,573 | -€2,168 | -11.6% |
| Tangible fixed assets | 22/27 | €18,741 | €16,573 | -€2,168 | -11.6% |
| Plant, machinery and equipment | 23 | €15,058 | €12,917 | -€2,141 | -14.2% |
| Furniture and vehicles | 24 | €3,683 | €3,656 | -€27 | -0.7% |
| Current assets | 29/58 | €8,368 | €10,650 | +€2,282 | +27.3% |
| Stocks and contracts in progress | 3 | €2,295 | €1,330 | -€965 | -42.1% |
| Stocks | 30/36 | €2,295 | €1,330 | -€965 | -42.1% |
| Amounts receivable within one year | 40/41 | €1,135 | €687 | -€448 | -39.5% |
| Trade receivables | 40 | €370 | €677 | +€307 | +82.7% |
| Other amounts receivable | 41 | €764 | €10 | -€754 | -98.7% |
| Cash at bank and in hand | 54/58 | €4,938 | €8,633 | +€3,695 | +74.8% |
| Total equity and liabilities | 10/49 | €27,108 | €27,223 | +€114 | +0.4% |
| Equity | 10/15 | €9,210 | €12,534 | +€3,324 | +36.1% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,210 | €6,534 | +€3,324 | +104% |
| Amounts payable | 17/49 | €17,898 | €14,688 | -€3,210 | -17.9% |
| Amounts payable within one year | 42/48 | €17,898 | €14,688 | -€3,210 | -17.9% |
| Trade debts | 44 | €12,466 | €8,590 | -€3,876 | -31.1% |
| Suppliers | 440/4 | €12,466 | €8,590 | -€3,876 | -31.1% |
| Taxes, remuneration and social security | 45 | €1,111 | €1,683 | +€572 | +51.5% |
| Taxes | 450/3 | €1,111 | €1,683 | +€572 | +51.5% |
| Other amounts payable | 47/48 | €4,322 | €4,415 | +€93 | +2.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,804 | €4,989 | -€815 | -14.0% |
| Other operating charges | 640/8 | €55 | €618 | +€563 | +1,024% |
| Gross operating margin | 9900 | €10,174 | €10,517 | +€343 | +3.4% |
| Operating profit (loss) | 9901 | €4,315 | €4,910 | +€595 | +13.8% |
| Financial income | 75/76B | €0 | €0 | -€0 | -80.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -80.0% |
| Financial charges | 65/66B | €27 | €66 | +€38 | +141% |
| Recurring financial charges | 65 | €27 | €66 | +€38 | +141% |
| Profit (loss) for the period before taxes | 9903 | €4,288 | €4,844 | +€556 | +13.0% |
| Income taxes | 67/77 | €1,078 | €1,520 | +€442 | +41.0% |
| Profit (loss) for the period | 9904 | €3,210 | €3,324 | +€115 | +3.6% |
| Profit (loss) for the period to be appropriated | 9905 | €3,210 | €3,324 | +€115 | +3.6% |
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 30 October 2026 via checked.be.