TOON NIES: what changed
TOON NIES
Largest movements
- Cash +€32,998
up €32,998 (+60.4%), from €54,588 to €87,586
mainly Net result for the year (+€20,613) and Investment in fixed assets (net) (+€18,874)
- Tangible fixed assets -€18,874
down €18,874 (-100%), from €18,874 to €0
- Current investments +€13,214
up €13,214 (+5.4%), from €242,600 to €255,814
- Receivables within one year -€9,376
down €9,376 (-19.6%), from €47,824 to €38,448
of which Trade receivables: -€39,922
- Reserves +€20,613
up €20,613 (+6.0%), from €343,991 to €364,604
of which Distributable reserves: +€20,613
- Tax, wage and social debts -€5,355
down €5,355 (-79.7%), from €6,715 to €1,361
- Gross operating margin -€42,528
down €42,528 (-59.0%), from €72,029 to €29,501
- Taxes -€10,498
down €10,498 (-50.7%), from €20,723 to €10,225
- Depreciation -€8,681
down €8,681 (-100%), from €8,681 to €0
- Financial income +€1,371
up €1,371 (+144%), from €954 to €2,326
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €364,646 | €381,847 | +€17,202 | +4.7% |
| Fixed assets | 21/28 | €18,874 | €0 | -€18,874 | -100% |
| Tangible fixed assets | 22/27 | €18,874 | €0 | -€18,874 | -100% |
| Furniture and vehicles | 24 | €18,874 | €0 | -€18,874 | -100% |
| Current assets | 29/58 | €345,772 | €381,847 | +€36,076 | +10.4% |
| Amounts receivable within one year | 40/41 | €47,824 | €38,448 | -€9,376 | -19.6% |
| Trade receivables | 40 | €46,816 | €6,894 | -€39,922 | -85.3% |
| Other amounts receivable | 41 | €1,008 | €31,554 | +€30,545 | +3,030% |
| Current investments | 50/53 | €242,600 | €255,814 | +€13,214 | +5.4% |
| Cash at bank and in hand | 54/58 | €54,588 | €87,586 | +€32,998 | +60.4% |
| Deferred charges and accrued income | 490/1 | €760 | €0 | -€760 | -100% |
| Total equity and liabilities | 10/49 | €364,646 | €381,847 | +€17,202 | +4.7% |
| Equity | 10/15 | €356,391 | €377,004 | +€20,613 | +5.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €343,991 | €364,604 | +€20,613 | +6.0% |
| Tax-exempt reserves | 132 | €79 | €79 | = | 0.0% |
| Distributable reserves | 133 | €343,912 | €364,525 | +€20,613 | +6.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | 0.0% |
| Amounts payable | 17/49 | €8,255 | €4,844 | -€3,411 | -41.3% |
| Amounts payable within one year | 42/48 | €8,255 | €4,777 | -€3,478 | -42.1% |
| Trade debts | 44 | €967 | €3,416 | +€2,448 | +253% |
| Suppliers | 440/4 | €967 | €3,416 | +€2,448 | +253% |
| Taxes, remuneration and social security | 45 | €6,715 | €1,361 | -€5,355 | -79.7% |
| Taxes | 450/3 | €6,715 | €1,361 | -€5,355 | -79.7% |
| Other amounts payable | 47/48 | €572 | €0 | -€572 | -100% |
| Accrued charges and deferred income | 492/3 | - | €67 | +€67 | |
| Non-recurring operating income | 76A | - | €835 | +€835 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,681 | €0 | -€8,681 | -100% |
| Other operating charges | 640/8 | €741 | €735 | -€6 | -0.8% |
| Non-recurring operating charges | 66A | - | €94 | +€94 | |
| Gross operating margin | 9900 | €72,029 | €29,501 | -€42,528 | -59.0% |
| Operating profit (loss) | 9901 | €62,607 | €28,672 | -€33,935 | -54.2% |
| Financial income | 75/76B | €954 | €2,326 | +€1,371 | +144% |
| Recurring financial income | 75 | €954 | €2,326 | +€1,371 | +144% |
| Financial charges | 65/66B | €50 | €160 | +€109 | +217% |
| Recurring financial charges | 65 | €50 | €160 | +€109 | +217% |
| Profit (loss) for the period before taxes | 9903 | €63,511 | €30,838 | -€32,673 | -51.4% |
| Income taxes | 67/77 | €20,723 | €10,225 | -€10,498 | -50.7% |
| Profit (loss) for the period | 9904 | €42,788 | €20,613 | -€22,175 | -51.8% |
| Profit (loss) for the period to be appropriated | 9905 | €42,788 | €20,613 | -€22,175 | -51.8% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.