Toon Daems: 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.
Toon Daems
Largest movements
- Receivables within one year +€9,389
up €9,389 (+1,299%), from €723 to €10,111
of which Other amounts receivable: +€6,974
- Cash -€6,194
down €6,194 (-25.5%), from €24,323 to €18,129
mainly Receivables within one year (-€9,389) and Contributions, distributions and other (-€2,834)
- Tangible fixed assets +€1,189
up €1,189 (+58.8%), from €2,023 to €3,212
of which Other tangible fixed assets: +€2,817
- Reserves +€4,314
up €4,314 (+30.5%), from €14,131 to €18,445
- Other debts +€3,592
up €3,592 (+173%), from €2,078 to €5,670
- Accrued charges and deferred income -€2,565
down €2,565 (-100%), from €2,565 to €0
- Trade debts -€1,590
down €1,590 (-87.0%), from €1,828 to €238
- Tax, wage and social debts +€632
up €632 (+97.6%), from €648 to €1,280
of which Remuneration and social security: +€1,280
- Gross operating margin +€7,569
up €7,569 (+128%), from €5,890 to €13,459
- Taxes +€2,909
up €2,909 (+539%), from €540 to €3,449
- Depreciation -€1,254
down €1,254 (-43.5%), from €2,882 to €1,627
- Other operating charges -€568
down €568 (-38.2%), from €1,487 to €919
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 | €27,649 | €32,033 | +€4,384 | +15.9% |
| Fixed assets | 21/28 | €2,023 | €3,212 | +€1,189 | +58.8% |
| Tangible fixed assets | 22/27 | €2,023 | €3,212 | +€1,189 | +58.8% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €2,023 | €395 | -€1,627 | -80.5% |
| Other tangible fixed assets | 26 | - | €2,817 | +€2,817 | |
| Current assets | 29/58 | €25,627 | €28,821 | +€3,195 | +12.5% |
| Amounts receivable within one year | 40/41 | €723 | €10,111 | +€9,389 | +1,299% |
| Trade receivables | 40 | €0 | €2,415 | +€2,415 | |
| Other amounts receivable | 41 | €723 | €7,697 | +€6,974 | +965% |
| Cash at bank and in hand | 54/58 | €24,323 | €18,129 | -€6,194 | -25.5% |
| Deferred charges and accrued income | 490/1 | €581 | €581 | -€0 | 0.0% |
| Total equity and liabilities | 10/49 | €27,649 | €32,033 | +€4,384 | +15.9% |
| Equity | 10/15 | €20,531 | €24,845 | +€4,314 | +21.0% |
| Contributions | 10/11 | €6,400 | €6,400 | = | 0.0% |
| Reserves | 13 | €14,131 | €18,445 | +€4,314 | +30.5% |
| Distributable reserves | 133 | €14,131 | €18,445 | +€4,314 | +30.5% |
| Amounts payable | 17/49 | €7,119 | €7,188 | +€70 | +1.0% |
| Amounts payable within one year | 42/48 | €4,554 | €7,188 | +€2,635 | +57.9% |
| Trade debts | 44 | €1,828 | €238 | -€1,590 | -87.0% |
| Suppliers | 440/4 | €1,828 | €238 | -€1,590 | -87.0% |
| Taxes, remuneration and social security | 45 | €648 | €1,280 | +€632 | +97.6% |
| Taxes | 450/3 | €648 | - | -€648 | |
| Remuneration and social security | 454/9 | - | €1,280 | +€1,280 | |
| Other amounts payable | 47/48 | €2,078 | €5,670 | +€3,592 | +173% |
| Accrued charges and deferred income | 492/3 | €2,565 | €0 | -€2,565 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,882 | €1,627 | -€1,254 | -43.5% |
| Other operating charges | 640/8 | €1,487 | €919 | -€568 | -38.2% |
| Gross operating margin | 9900 | €5,890 | €13,459 | +€7,569 | +128% |
| Operating profit (loss) | 9901 | €1,522 | €10,913 | +€9,391 | +617% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €245 | €316 | +€71 | +28.8% |
| Recurring financial charges | 65 | €245 | €316 | +€71 | +28.8% |
| Profit (loss) for the period before taxes | 9903 | €1,276 | €10,597 | +€9,320 | +730% |
| Income taxes | 67/77 | €540 | €3,449 | +€2,909 | +539% |
| Profit (loss) for the period | 9904 | €737 | €7,148 | +€6,411 | +870% |
| Profit (loss) for the period to be appropriated | 9905 | €737 | €7,148 | +€6,411 | +870% |
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 29 October 2026 via checked.be.