Toon De Bie: 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 De Bie
Largest movements
- Cash +€10,760
up €10,760 (+43.3%), from €24,831 to €35,591
mainly Net result for the year (+€11,843) and Depreciation (+€7,939)
- Tangible fixed assets -€6,667
down €6,667 (-27.6%), from €24,170 to €17,502
of which Furniture and vehicles: -€7,570
- Receivables within one year +€1,157
up €1,157 (+11.6%), from €9,990 to €11,147
of which Other amounts receivable: +€2,010
- Reserves +€11,843
up €11,843 (+49.0%), from €24,174 to €36,017
- Debts after one year -€7,174
down €7,174 (-41.7%), from €17,189 to €10,014
- Taxes -€1,294
down €1,294 (-32.3%), from €4,000 to €2,706
- Gross operating margin +€1,048
up €1,048 (+4.6%), from €22,845 to €23,893
- Depreciation +€623
up €623 (+8.5%), from €7,316 to €7,939
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 | €58,991 | €64,241 | +€5,250 | +8.9% |
| Fixed assets | 21/28 | €24,170 | €17,502 | -€6,667 | -27.6% |
| Tangible fixed assets | 22/27 | €24,170 | €17,502 | -€6,667 | -27.6% |
| Plant, machinery and equipment | 23 | - | €903 | +€903 | |
| Furniture and vehicles | 24 | €24,170 | €16,600 | -€7,570 | -31.3% |
| Current assets | 29/58 | €34,822 | €46,739 | +€11,917 | +34.2% |
| Amounts receivable within one year | 40/41 | €9,990 | €11,147 | +€1,157 | +11.6% |
| Trade receivables | 40 | €9,989 | €9,136 | -€853 | -8.5% |
| Other amounts receivable | 41 | €2 | €2,011 | +€2,010 | +119,631% |
| Cash at bank and in hand | 54/58 | €24,831 | €35,591 | +€10,760 | +43.3% |
| Total equity and liabilities | 10/49 | €58,991 | €64,241 | +€5,250 | +8.9% |
| Equity | 10/15 | €29,174 | €41,017 | +€11,843 | +40.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €24,174 | €36,017 | +€11,843 | +49.0% |
| Distributable reserves | 133 | €24,174 | €36,017 | +€11,843 | +49.0% |
| Amounts payable | 17/49 | €29,817 | €23,224 | -€6,593 | -22.1% |
| Amounts payable after more than one year | 17 | €17,189 | €10,014 | -€7,174 | -41.7% |
| Financial debts | 170/4 | €17,189 | €10,014 | -€7,174 | -41.7% |
| Amounts payable within one year | 42/48 | €12,628 | €13,210 | +€582 | +4.6% |
| Current portion of amounts payable after more than one year | 42 | €6,898 | €7,174 | +€276 | +4.0% |
| Trade debts | 44 | €928 | €935 | +€7 | +0.8% |
| Suppliers | 440/4 | €928 | €935 | +€7 | +0.8% |
| Taxes, remuneration and social security | 45 | €3,503 | €3,769 | +€266 | +7.6% |
| Taxes | 450/3 | €3,503 | €3,769 | +€266 | +7.6% |
| Other amounts payable | 47/48 | €1,299 | €1,332 | +€33 | +2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,316 | €7,939 | +€623 | +8.5% |
| Other operating charges | 640/8 | €248 | €255 | +€6 | +2.6% |
| Gross operating margin | 9900 | €22,845 | €23,893 | +€1,048 | +4.6% |
| Operating profit (loss) | 9901 | €15,280 | €15,699 | +€418 | +2.7% |
| Financial charges | 65/66B | €1,322 | €1,150 | -€172 | -13.0% |
| Recurring financial charges | 65 | €1,322 | €1,150 | -€172 | -13.0% |
| Profit (loss) for the period before taxes | 9903 | €13,959 | €14,549 | +€590 | +4.2% |
| Income taxes | 67/77 | €4,000 | €2,706 | -€1,294 | -32.3% |
| Profit (loss) for the period | 9904 | €9,959 | €11,843 | +€1,884 | +18.9% |
| Profit (loss) for the period to be appropriated | 9905 | €9,959 | €11,843 | +€1,884 | +18.9% |
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 28 October 2026 via checked.be.