TOOT: 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.
TOOT
Largest movements
- Cash -€23,183
down €23,183 (-56.6%), from €40,950 to €17,767
mainly Contributions, distributions and other (-€80,000) and Deferred charges and accrued income (-€12,596)
- Deferred charges and accrued income +€12,596
up €12,596 (+238%), from €5,285 to €17,881
- Receivables within one year -€10,005
down €10,005 (-22.0%), from €45,445 to €35,440
of which Trade receivables: -€8,997
- Tangible fixed assets -€4,682
down €4,682 (-16.7%), from €28,056 to €23,374
of which Furniture and vehicles: -€2,606
- Reserves -€18,852
down €18,852 (-47.2%), from €39,955 to €21,104
- Tax, wage and social debts -€8,185
down €8,185 (-54.7%), from €14,973 to €6,788
- Trade debts +€3,275
up €3,275 (+92.2%), from €3,552 to €6,826
- Other debts -€1,654
down €1,654 (-1.9%), from €85,404 to €83,750
- Gross operating margin -€2,128
down €2,128 (-2.4%), from €88,528 to €86,400
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 | €146,461 | €120,968 | -€25,494 | -17.4% |
| Fixed assets | 21/28 | €28,056 | €23,374 | -€4,682 | -16.7% |
| Tangible fixed assets | 22/27 | €28,056 | €23,374 | -€4,682 | -16.7% |
| Furniture and vehicles | 24 | €8,532 | €5,926 | -€2,606 | -30.5% |
| Other tangible fixed assets | 26 | €19,524 | €17,448 | -€2,076 | -10.6% |
| Current assets | 29/58 | €118,405 | €97,593 | -€20,812 | -17.6% |
| Stocks and contracts in progress | 3 | €26,726 | €26,506 | -€220 | -0.8% |
| Stocks | 30/36 | €26,726 | €26,506 | -€220 | -0.8% |
| Amounts receivable within one year | 40/41 | €45,445 | €35,440 | -€10,005 | -22.0% |
| Trade receivables | 40 | €42,344 | €33,347 | -€8,997 | -21.2% |
| Other amounts receivable | 41 | €3,101 | €2,092 | -€1,009 | -32.5% |
| Cash at bank and in hand | 54/58 | €40,950 | €17,767 | -€23,183 | -56.6% |
| Deferred charges and accrued income | 490/1 | €5,285 | €17,881 | +€12,596 | +238% |
| Total equity and liabilities | 10/49 | €146,461 | €120,968 | -€25,494 | -17.4% |
| Equity | 10/15 | €42,455 | €23,604 | -€18,852 | -44.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €39,955 | €21,104 | -€18,852 | -47.2% |
| Distributable reserves | 133 | €39,955 | €21,104 | -€18,852 | -47.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €104,006 | €97,364 | -€6,642 | -6.4% |
| Amounts payable within one year | 42/48 | €104,006 | €97,364 | -€6,642 | -6.4% |
| Financial debts | 43 | €77 | €0 | -€77 | -100% |
| Credit institutions | 430/8 | €77 | €0 | -€77 | -100% |
| Trade debts | 44 | €3,552 | €6,826 | +€3,275 | +92.2% |
| Suppliers | 440/4 | €3,552 | €6,826 | +€3,275 | +92.2% |
| Taxes, remuneration and social security | 45 | €14,973 | €6,788 | -€8,185 | -54.7% |
| Taxes | 450/3 | €14,973 | €6,788 | -€8,185 | -54.7% |
| Other amounts payable | 47/48 | €85,404 | €83,750 | -€1,654 | -1.9% |
| Non-recurring operating income | 76A | €9,774 | €0 | -€9,774 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,963 | €5,941 | -€22 | -0.4% |
| Other operating charges | 640/8 | €695 | €873 | +€179 | +25.7% |
| Gross operating margin | 9900 | €88,528 | €86,400 | -€2,128 | -2.4% |
| Operating profit (loss) | 9901 | €81,871 | €79,586 | -€2,285 | -2.8% |
| Financial income | 75/76B | €189 | €9 | -€180 | -95.4% |
| Recurring financial income | 75 | €189 | €9 | -€180 | -95.4% |
| Financial charges | 65/66B | €436 | €520 | +€84 | +19.3% |
| Recurring financial charges | 65 | €436 | €520 | +€84 | +19.3% |
| Profit (loss) for the period before taxes | 9903 | €81,624 | €79,075 | -€2,549 | -3.1% |
| Income taxes | 67/77 | €18,627 | €17,927 | -€700 | -3.8% |
| Profit (loss) for the period | 9904 | €62,997 | €61,148 | -€1,849 | -2.9% |
| Profit (loss) for the period to be appropriated | 9905 | €62,997 | €61,148 | -€1,849 | -2.9% |
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 16 October 2026 via checked.be.