TONTON 202: 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.
TONTON 202
Largest movements
- Cash +€94,231
up €94,231 (+252%), from €37,442 to €131,672
mainly Net result for the year (+€77,072) and Tax, wage and social debts (+€14,920)
- Receivables within one year +€9,032
up €9,032 (+13.0%), from €69,336 to €78,367
of which Trade receivables: +€20,620
- Tangible fixed assets -€4,365
down €4,365 (-33.4%), from €13,077 to €8,712
of which Other tangible fixed assets: -€3,192
- Profit (loss) carried forward +€77,072
up €77,072 (+176%), from €43,882 to €120,954
- Tax, wage and social debts +€14,920
up €14,920 (+31.9%), from €46,812 to €61,732
of which Taxes: +€12,429
- Trade debts +€4,571
up €4,571 (+24.9%), from €18,368 to €22,939
- Gross operating margin +€40,645
up €40,645 (+11.2%), from €362,370 to €403,016
- Taxes -€28,818
down €28,818, from €9,602 to -€19,217
- Other operating charges -€5,030
down €5,030 (-78.8%), from €6,380 to €1,350
- Write-downs -€5,000
no longer reported in 2025 (was €5,000)
- Depreciation -€4,442
down €4,442 (-28.6%), from €15,545 to €11,104
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 | €141,939 | €239,537 | +€97,598 | +68.8% |
| Fixed assets | 21/28 | €13,077 | €8,712 | -€4,365 | -33.4% |
| Tangible fixed assets | 22/27 | €13,077 | €8,712 | -€4,365 | -33.4% |
| Furniture and vehicles | 24 | €9,885 | €8,712 | -€1,173 | -11.9% |
| Other tangible fixed assets | 26 | €3,192 | - | -€3,192 | |
| Current assets | 29/58 | €128,862 | €230,825 | +€101,962 | +79.1% |
| Stocks and contracts in progress | 3 | €22,085 | €20,785 | -€1,300 | -5.9% |
| Stocks | 30/36 | €22,085 | €20,785 | -€1,300 | -5.9% |
| Amounts receivable within one year | 40/41 | €69,336 | €78,367 | +€9,032 | +13.0% |
| Trade receivables | 40 | €25,033 | €45,653 | +€20,620 | +82.4% |
| Other amounts receivable | 41 | €44,303 | €32,714 | -€11,588 | -26.2% |
| Cash at bank and in hand | 54/58 | €37,442 | €131,672 | +€94,231 | +252% |
| Total equity and liabilities | 10/49 | €141,939 | €239,537 | +€97,598 | +68.8% |
| Equity | 10/15 | €46,927 | €123,998 | +€77,072 | +164% |
| Reserves | 13 | €3,045 | €3,045 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,045 | €3,045 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,045 | €3,045 | = | 0.0% |
| Profit (loss) carried forward | 14 | €43,882 | €120,954 | +€77,072 | +176% |
| Amounts payable | 17/49 | €95,012 | €115,539 | +€20,526 | +21.6% |
| Amounts payable within one year | 42/48 | €95,012 | €115,539 | +€20,526 | +21.6% |
| Trade debts | 44 | €18,368 | €22,939 | +€4,571 | +24.9% |
| Suppliers | 440/4 | €18,368 | €22,939 | +€4,571 | +24.9% |
| Taxes, remuneration and social security | 45 | €46,812 | €61,732 | +€14,920 | +31.9% |
| Taxes | 450/3 | €1,643 | €14,072 | +€12,429 | +756% |
| Remuneration and social security | 454/9 | €45,169 | €47,660 | +€2,491 | +5.5% |
| Other amounts payable | 47/48 | €29,833 | €30,868 | +€1,036 | +3.5% |
| Remuneration, social security and pensions | 62 | €328,312 | €330,121 | +€1,809 | +0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,545 | €11,104 | -€4,442 | -28.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €5,000 | - | -€5,000 | |
| Other operating charges | 640/8 | €6,380 | €1,350 | -€5,030 | -78.8% |
| Gross operating margin | 9900 | €362,370 | €403,016 | +€40,645 | +11.2% |
| Operating profit (loss) | 9901 | €7,133 | €60,441 | +€53,308 | +747% |
| Financial charges | 65/66B | €1,881 | €2,586 | +€705 | +37.5% |
| Recurring financial charges | 65 | €1,881 | €2,586 | +€705 | +37.5% |
| Profit (loss) for the period before taxes | 9903 | €5,252 | €57,855 | +€52,603 | +1,002% |
| Income taxes | 67/77 | €9,602 | -€19,217 | -€28,818 | |
| Profit (loss) for the period | 9904 | -€4,350 | €77,072 | +€81,421 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,350 | €77,072 | +€81,421 |
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 25 October 2026 via checked.be.