TONUSO: 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.
What changed
TONUSO
NACE 87.991, Residential care activities
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€138,623
2024 · €19,962+€118,661
Equity
€6.8m
2024 · €6.0m+€737,254
Cash
€979,387
2024 · €897,579+€81,808
Balance sheet total
€10.4m
2024 · €10.1m+€313,533
Largest movements
Assets
- Tangible fixed assets +€370,435
up €370,435 (+4.6%), from €8.1m to €8.5m
of which Land and buildings: +€6.4m
- Receivables within one year -€156,894
down €156,894 (-14.9%), from €1.1m to €895,751
of which Other amounts receivable: -€155,999
Equity and liabilities
- Contributions +€397,359
up €397,359 (+153.8%), from €258,294 to €655,652
- Investment grants +€201,273
up €201,273 (+6.9%), from €2.9m to €3.1m
- Accrued charges and deferred income -€174,973
down €174,973 (-21.6%), from €811,152 to €636,178
- Debts within one year -€170,496
down €170,496 (-7.9%), from €2.2m to €2.0m
of which Trade debts: -€417,472
- Reserves +€138,623
up €138,623 (+4.9%), from €2.8m to €3.0m
Income statement
- Staff costs +€592,879
up €592,879 (+9.0%), from €6.6m to €7.2m
- Services and other goods +€276,801
up €276,801 (+30.4%), from €910,709 to €1.2m
- Financial charges -€251,218
down €251,218 (-89.8%), from €279,837 to €28,618
of which Non-recurring financial charges: -€256,633
- Depreciation +€190,270
up €190,270 (+115.3%), from €165,013 to €355,283
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.
Result 2024
€19,962
Staff costs
-€592,879
Depreciation
-€190,270
Other operating charges
-€14,586
Other operating items
+€662,444
Financial income
+€2,733
Financial charges
+€251,218
Result 2025
€138,623
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.
From operations
+€298,122
Investment
-€736,693
Financing
+€520,379
Cash 2024
€897,579
From operations (derived)
+€298,122
Net result for the year
+€138,623
Depreciation
+€355,283
Receivables within one year
+€156,894
Deferred charges and accrued income
-€7,210
Debts within one year
-€170,496
Accrued charges and deferred income
-€174,973
Investment (derived)
-€736,693
Investment in fixed assets (net)
-€736,666
Current investments
-€27
Financing
+€520,379
Debts after one year
-€78,252
Contributions, distributions and other
+€598,631
Cash 2025
€979,387
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €10,098,080 | €10,411,613 | +€313,533 | +3.1% |
| Fixed assets | 21/28 | €8,121,489 | €8,502,872 | +€381,383 | +4.7% |
| Tangible fixed assets | 22/27 | €8,109,726 | €8,480,161 | +€370,435 | +4.6% |
| Land and buildings | 22 | €1,625,351 | €7,997,432 | +€6.4m | +392.0% |
| Plant, machinery and equipment | 23 | €38,243 | €57,464 | +€19,221 | +50.3% |
| Furniture and vehicles | 24 | €75,805 | €333,571 | +€257,766 | +340.0% |
| Other tangible fixed assets | 26 | - | €91,695 | +€91,695 | |
| Assets under construction and advance payments | 27 | €6,370,327 | - | -€6.4m | |
| Financial fixed assets | 28 | €11,763 | €22,711 | +€10,948 | +93.1% |
| Other financial fixed assets | 284/8 | €11,763 | €22,711 | +€10,948 | +93.1% |
| Shares | 284 | €275 | €275 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €11,488 | €22,436 | +€10,948 | +95.3% |
| Current assets | 29/58 | €1,976,591 | €1,908,741 | -€67,850 | -3.4% |
| Amounts receivable within one year | 40/41 | €1,052,646 | €895,751 | -€156,894 | -14.9% |
| Trade receivables | 40 | €1,760 | €864 | -€895 | -50.9% |
| Other amounts receivable | 41 | €1,050,886 | €894,887 | -€155,999 | -14.8% |
| Current investments | 50/53 | €4,304 | €4,330 | +€27 | +0.6% |
| Cash at bank and in hand | 54/58 | €897,579 | €979,387 | +€81,808 | +9.1% |
| Deferred charges and accrued income | 490/1 | €22,062 | €29,272 | +€7,210 | +32.7% |
| Total equity and liabilities | 10/49 | €10,098,080 | €10,411,613 | +€313,533 | +3.1% |
| Equity | 10/15 | €6,027,171 | €6,764,425 | +€737,254 | +12.2% |
| Contributions | 10/11 | €258,294 | €655,652 | +€397,359 | +153.8% |
| Capital | 10 | €258,294 | €655,652 | +€397,359 | +153.8% |
| Reserves | 13 | €2,843,464 | €2,982,086 | +€138,623 | +4.9% |
| Investment grants | 15 | €2,925,414 | €3,126,686 | +€201,273 | +6.9% |
| Provisions and deferred taxes | 16 | €300,000 | €300,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €300,000 | €300,000 | = | 0.0% |
| Major repairs and maintenance | 162 | €300,000 | €300,000 | = | 0.0% |
| Amounts payable | 17/49 | €3,770,909 | €3,347,188 | -€423,721 | -11.2% |
| Amounts payable after more than one year | 17 | €805,752 | €727,500 | -€78,252 | -9.7% |
| Financial debts | 170/4 | €805,752 | €727,500 | -€78,252 | -9.7% |
| Credit institutions | 173 | €805,752 | €727,500 | -€78,252 | -9.7% |
| Amounts payable within one year | 42/48 | €2,154,006 | €1,983,510 | -€170,496 | -7.9% |
| Current portion of amounts payable after more than one year | 42 | €81,237 | €78,252 | -€2,985 | -3.7% |
| Financial debts | 43 | €280,000 | €450,000 | +€170,000 | +60.7% |
| Other loans | 439 | €280,000 | €450,000 | +€170,000 | +60.7% |
| Trade debts | 44 | €669,689 | €252,216 | -€417,472 | -62.3% |
| Suppliers | 440/4 | €669,689 | €252,216 | -€417,472 | -62.3% |
| Taxes, remuneration and social security | 45 | €1,055,714 | €1,196,492 | +€140,778 | +13.3% |
| Taxes | 450/3 | €193,646 | €201,689 | +€8,043 | +4.2% |
| Remuneration and social security | 454/9 | €862,068 | €994,803 | +€132,735 | +15.4% |
| Accrued charges and deferred income | 492/3 | €811,152 | €636,178 | -€174,973 | -21.6% |
| Operating income | 70/76A | €8,056,815 | €9,258,273 | +€1.2m | +14.9% |
| Other operating income | 74 | €121,064 | €156,985 | +€35,921 | +29.7% |
| Non-recurring operating income | 76A | €4,500 | €1,000 | -€3,500 | -77.8% |
| Operating charges | 60/66A | €7,758,052 | €9,094,800 | +€1.3m | +17.2% |
| Goods for resale, raw materials and consumables | 60 | €267,960 | €280,173 | +€12,213 | +4.6% |
| Purchases | 600/8 | €267,960 | €280,173 | +€12,213 | +4.6% |
| Services and other goods | 61 | €910,709 | €1,187,510 | +€276,801 | +30.4% |
| Remuneration, social security and pensions | 62 | €6,589,425 | €7,182,304 | +€592,879 | +9.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €165,013 | €355,283 | +€190,270 | +115.3% |
| Other operating charges | 640/8 | €74,946 | €89,531 | +€14,586 | +19.5% |
| Operating profit (loss) | 9901 | €298,763 | €163,473 | -€135,291 | -45.3% |
| Financial income | 75/76B | €1,035 | €3,768 | +€2,733 | +264.0% |
| Recurring financial income | 75 | €1,035 | €3,768 | +€2,733 | +264.0% |
| Income from current assets | 751 | €1,035 | €3,768 | +€2,733 | +264.0% |
| Other financial income | 752/9 | €0 | - | -€0 | |
| Financial charges | 65/66B | €279,837 | €28,618 | -€251,218 | -89.8% |
| Recurring financial charges | 65 | €23,203 | €28,618 | +€5,415 | +23.3% |
| Debt charges | 650 | €21,815 | €23,825 | +€2,010 | +9.2% |
| Other financial charges | 652/9 | €1,388 | €4,793 | +€3,405 | +245.2% |
| Non-recurring financial charges | 66B | €256,633 | - | -€256,633 | |
| Profit (loss) for the period before taxes | 9903 | €19,962 | €138,623 | +€118,661 | +594.4% |
| Profit (loss) for the period | 9904 | €19,962 | €138,623 | +€118,661 | +594.4% |
| Profit (loss) for the period to be appropriated | 9905 | €19,962 | €138,623 | +€118,661 | +594.4% |
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 6 October 2026 via checked.be.