TOON DEROO: 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 DEROO
Largest movements
- Receivables within one year -€26,741
down €26,741 (-26.6%), from €100,514 to €73,774
of which Trade receivables: -€38,019
- Cash +€19,927
up €19,927 (+1,961%), from €1,016 to €20,943
mainly Receivables within one year (+€26,741) and Net result for the year (+€12,695)
- Deferred charges and accrued income +€2,547
up €2,547 (+1,893%), from €135 to €2,681
- Other debts -€23,853
down €23,853 (-100%), from €23,853 to €0
- Profit (loss) carried forward +€12,695
up €12,695 (+29.9%), from €42,440 to €55,134
- Tax, wage and social debts +€3,943
up €3,943 (+36.7%), from €10,760 to €14,703
- Trade debts +€3,275
up €3,275 (+17.0%), from €19,286 to €22,561
- Gross operating margin -€37,074
down €37,074 (-67.5%), from €54,916 to €17,841
- Taxes -€6,848
down €6,848 (-63.7%), from €10,756 to €3,908
- Other operating charges +€987
up €987 (+255%), from €387 to €1,374
- Depreciation -€752
down €752 (-85.6%), from €879 to €126
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 | €101,791 | €97,398 | -€4,393 | -4.3% |
| Formation expenses | 20 | €126 | €0 | -€126 | -100% |
| Current assets | 29/58 | €101,665 | €97,398 | -€4,267 | -4.2% |
| Amounts receivable within one year | 40/41 | €100,514 | €73,774 | -€26,741 | -26.6% |
| Trade receivables | 40 | €95,250 | €57,231 | -€38,019 | -39.9% |
| Other amounts receivable | 41 | €5,264 | €16,543 | +€11,279 | +214% |
| Cash at bank and in hand | 54/58 | €1,016 | €20,943 | +€19,927 | +1,961% |
| Deferred charges and accrued income | 490/1 | €135 | €2,681 | +€2,547 | +1,893% |
| Total equity and liabilities | 10/49 | €101,791 | €97,398 | -€4,393 | -4.3% |
| Equity | 10/15 | €47,440 | €60,134 | +€12,695 | +26.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €42,440 | €55,134 | +€12,695 | +29.9% |
| Amounts payable | 17/49 | €54,352 | €37,264 | -€17,088 | -31.4% |
| Amounts payable within one year | 42/48 | €53,898 | €37,264 | -€16,634 | -30.9% |
| Trade debts | 44 | €19,286 | €22,561 | +€3,275 | +17.0% |
| Suppliers | 440/4 | €19,286 | €22,561 | +€3,275 | +17.0% |
| Taxes, remuneration and social security | 45 | €10,760 | €14,703 | +€3,943 | +36.7% |
| Taxes | 450/3 | €10,760 | €14,703 | +€3,943 | +36.7% |
| Other amounts payable | 47/48 | €23,853 | €0 | -€23,853 | -100% |
| Accrued charges and deferred income | 492/3 | €454 | €0 | -€454 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €879 | €126 | -€752 | -85.6% |
| Other operating charges | 640/8 | €387 | €1,374 | +€987 | +255% |
| Gross operating margin | 9900 | €54,916 | €17,841 | -€37,074 | -67.5% |
| Operating profit (loss) | 9901 | €53,650 | €16,341 | -€37,309 | -69.5% |
| Financial income | 75/76B | - | €402 | +€402 | |
| Recurring financial income | 75 | - | €402 | +€402 | |
| Financial charges | 65/66B | €454 | €139 | -€315 | -69.3% |
| Recurring financial charges | 65 | €454 | €139 | -€315 | -69.3% |
| Profit (loss) for the period before taxes | 9903 | €53,196 | €16,603 | -€36,593 | -68.8% |
| Income taxes | 67/77 | €10,756 | €3,908 | -€6,848 | -63.7% |
| Profit (loss) for the period | 9904 | €42,440 | €12,695 | -€29,745 | -70.1% |
| Profit (loss) for the period to be appropriated | 9905 | €42,440 | €12,695 | -€29,745 | -70.1% |
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 20 October 2026 via checked.be.