TOQUE EVENT: what changed
Two fiscal 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.
TOQUE EVENT
Largest movements
- Tangible fixed assets -€8,164
down €8,164 (-21.9%), from €37,308 to €29,144
of which Furniture and vehicles: -€8,338
- Receivables within one year -€4,244
down €4,244 (-5.4%), from €78,572 to €74,329
of which Trade receivables: -€45,724
- Cash -€3,636
down €3,636 (-17.4%), from €20,843 to €17,206
mainly Tax, wage and social debts (-€9,008) and Debts after one year (-€6,740)
- Stocks and contracts +€2,500
up €2,500 (+166.7%), from €1,500 to €4,000
- Tax, wage and social debts -€9,008
down €9,008 (-26.6%), from €33,879 to €24,872
of which Taxes: -€9,682
- Profit (loss) carried forward +€7,201
up €7,201 (+60.2%), from €11,960 to €19,160
- Debts after one year -€6,740
down €6,740 (-27.8%), from €24,279 to €17,539
- Accrued charges and deferred income -€4,969
no longer reported in 2025 (was €4,969)
- Taxes -€8,557
down €8,557 (-71.9%), from €11,898 to €3,341
- Gross operating margin -€5,207
down €5,207 (-3.8%), from €137,065 to €131,858
- Depreciation +€2,549
up €2,549 (+34.8%), from €7,320 to €9,870
- Staff costs +€2,050
up €2,050 (+2.0%), from €104,608 to €106,658
- Other operating charges +€2,002
up €2,002 (+199.9%), from €1,002 to €3,004
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.
Cash bridge derived
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 | €142,009 | €129,650 | -€12,359 | -8.7% |
| Fixed assets | 21/28 | €39,108 | €30,944 | -€8,164 | -20.9% |
| Tangible fixed assets | 22/27 | €37,308 | €29,144 | -€8,164 | -21.9% |
| Plant, machinery and equipment | 23 | €1,570 | €1,743 | +€174 | +11.1% |
| Furniture and vehicles | 24 | €35,739 | €27,401 | -€8,338 | -23.3% |
| Financial fixed assets | 28 | €1,800 | €1,800 | = | 0.0% |
| Current assets | 29/58 | €102,901 | €98,706 | -€4,195 | -4.1% |
| Stocks and contracts in progress | 3 | €1,500 | €4,000 | +€2,500 | +166.7% |
| Stocks | 30/36 | €1,500 | €4,000 | +€2,500 | +166.7% |
| Amounts receivable within one year | 40/41 | €78,572 | €74,329 | -€4,244 | -5.4% |
| Trade receivables | 40 | €68,975 | €23,251 | -€45,724 | -66.3% |
| Other amounts receivable | 41 | €9,597 | €51,078 | +€41,481 | +432.2% |
| Cash at bank and in hand | 54/58 | €20,843 | €17,206 | -€3,636 | -17.4% |
| Deferred charges and accrued income | 490/1 | €1,986 | €3,171 | +€1,185 | +59.7% |
| Total equity and liabilities | 10/49 | €142,009 | €129,650 | -€12,359 | -8.7% |
| Equity | 10/15 | €47,460 | €54,660 | +€7,201 | +15.2% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Reserves | 13 | €28,000 | €28,000 | = | 0.0% |
| Distributable reserves | 133 | €28,000 | €28,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,960 | €19,160 | +€7,201 | +60.2% |
| Amounts payable | 17/49 | €94,549 | €74,989 | -€19,560 | -20.7% |
| Amounts payable after more than one year | 17 | €24,279 | €17,539 | -€6,740 | -27.8% |
| Financial debts | 170/4 | €24,279 | €17,539 | -€6,740 | -27.8% |
| Amounts payable within one year | 42/48 | €65,301 | €57,451 | -€7,851 | -12.0% |
| Current portion of amounts payable after more than one year | 42 | €6,456 | €6,740 | +€284 | +4.4% |
| Trade debts | 44 | €23,466 | €23,839 | +€373 | +1.6% |
| Suppliers | 440/4 | €23,466 | €23,839 | +€373 | +1.6% |
| Advances received on contracts in progress | 46 | €1,500 | €2,000 | +€500 | +33.3% |
| Taxes, remuneration and social security | 45 | €33,879 | €24,872 | -€9,008 | -26.6% |
| Taxes | 450/3 | €22,482 | €12,800 | -€9,682 | -43.1% |
| Remuneration and social security | 454/9 | €11,397 | €12,072 | +€674 | +5.9% |
| Accrued charges and deferred income | 492/3 | €4,969 | - | -€4,969 | |
| Remuneration, social security and pensions | 62 | €104,608 | €106,658 | +€2,050 | +2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,320 | €9,870 | +€2,549 | +34.8% |
| Other operating charges | 640/8 | €1,002 | €3,004 | +€2,002 | +199.9% |
| Gross operating margin | 9900 | €137,065 | €131,858 | -€5,207 | -3.8% |
| Operating profit (loss) | 9901 | €24,135 | €12,326 | -€11,809 | -48.9% |
| Financial income | 75/76B | €0 | €10 | +€10 | +2555.3% |
| Recurring financial income | 75 | €0 | €10 | +€10 | +2555.3% |
| Financial charges | 65/66B | €1,252 | €1,795 | +€543 | +43.3% |
| Recurring financial charges | 65 | €1,252 | €1,795 | +€543 | +43.3% |
| Profit (loss) for the period before taxes | 9903 | €22,883 | €10,541 | -€12,342 | -53.9% |
| Income taxes | 67/77 | €11,898 | €3,341 | -€8,557 | -71.9% |
| Profit (loss) for the period | 9904 | €10,986 | €7,201 | -€3,785 | -34.5% |
| Profit (loss) for the period to be appropriated | 9905 | €10,986 | €7,201 | -€3,785 | -34.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.