Toque & moi: 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.
Toque & moi
Largest movements
- Receivables within one year +€21,453
up €21,453 (+337.4%), from €6,358 to €27,811
of which Trade receivables: +€11,406
- Tangible fixed assets +€16,552
up €16,552 (+23.3%), from €71,062 to €87,613
of which Furniture and vehicles: +€18,587
- Stocks and contracts +€4,547
up €4,547 (+42.2%), from €10,779 to €15,325
- Other debts +€81,185
up €81,185 (+37.2%), from €218,098 to €299,283
- Profit (loss) carried forward -€40,539
down €40,539 (-23.4%), from -€173,544 to -€214,084
- Trade debts +€24,746
up €24,746 (+522.5%), from €4,736 to €29,482
- Debts after one year -€24,564
down €24,564 (-95.0%), from €25,846 to €1,283
- Tax, wage and social debts +€1,946
up €1,946 (+3381.7%), from €58 to €2,003
of which Remuneration and social security: +€1,946
- Gross operating margin -€2,385
down €2,385 (-85.6%), from -€2,786 to -€5,171
- Staff costs +€1,946
new in 2025: €1,946
- Depreciation +€1,549
up €1,549 (+5.1%), from €30,186 to €31,735
- Financial income +€358
up €358 (+5119.4%), from €7 to €365
- Financial charges -€204
down €204 (-9.3%), from €2,185 to €1,981
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 | €102,025 | €145,531 | +€43,506 | +42.6% |
| Formation expenses | 20 | €355 | €140 | -€215 | -60.6% |
| Fixed assets | 21/28 | €72,862 | €89,623 | +€16,762 | +23.0% |
| Tangible fixed assets | 22/27 | €71,062 | €87,613 | +€16,552 | +23.3% |
| Plant, machinery and equipment | 23 | €1,156 | €595 | -€561 | -48.5% |
| Furniture and vehicles | 24 | €59,793 | €78,380 | +€18,587 | +31.1% |
| Other tangible fixed assets | 26 | €10,112 | €8,639 | -€1,473 | -14.6% |
| Financial fixed assets | 28 | €1,800 | €2,010 | +€210 | +11.7% |
| Current assets | 29/58 | €28,808 | €55,767 | +€26,959 | +93.6% |
| Stocks and contracts in progress | 3 | €10,779 | €15,325 | +€4,547 | +42.2% |
| Stocks | 30/36 | €10,779 | €15,325 | +€4,547 | +42.2% |
| Amounts receivable within one year | 40/41 | €6,358 | €27,811 | +€21,453 | +337.4% |
| Trade receivables | 40 | €5,267 | €16,673 | +€11,406 | +216.6% |
| Other amounts receivable | 41 | €1,091 | €11,138 | +€10,047 | +921.1% |
| Cash at bank and in hand | 54/58 | €11,671 | €12,190 | +€518 | +4.4% |
| Deferred charges and accrued income | 490/1 | - | €441 | +€441 | |
| Total equity and liabilities | 10/49 | €102,025 | €145,531 | +€43,506 | +42.6% |
| Equity | 10/15 | -€170,544 | -€211,084 | -€40,539 | -23.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€173,544 | -€214,084 | -€40,539 | -23.4% |
| Amounts payable | 17/49 | €272,569 | €356,614 | +€84,045 | +30.8% |
| Amounts payable after more than one year | 17 | €25,846 | €1,283 | -€24,564 | -95.0% |
| Financial debts | 170/4 | €25,846 | €1,283 | -€24,564 | -95.0% |
| Amounts payable within one year | 42/48 | €246,723 | €355,332 | +€108,609 | +44.0% |
| Current portion of amounts payable after more than one year | 42 | €23,832 | €24,564 | +€732 | +3.1% |
| Trade debts | 44 | €4,736 | €29,482 | +€24,746 | +522.5% |
| Suppliers | 440/4 | €4,736 | €29,482 | +€24,746 | +522.5% |
| Taxes, remuneration and social security | 45 | €58 | €2,003 | +€1,946 | +3381.7% |
| Taxes | 450/3 | €58 | €58 | = | 0.0% |
| Remuneration and social security | 454/9 | - | €1,946 | +€1,946 | |
| Other amounts payable | 47/48 | €218,098 | €299,283 | +€81,185 | +37.2% |
| Remuneration, social security and pensions | 62 | - | €1,946 | +€1,946 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,186 | €31,735 | +€1,549 | +5.1% |
| Other operating charges | 640/8 | €97 | €73 | -€25 | -25.2% |
| Gross operating margin | 9900 | -€2,786 | -€5,171 | -€2,385 | -85.6% |
| Operating profit (loss) | 9901 | -€33,069 | -€38,924 | -€5,855 | -17.7% |
| Financial income | 75/76B | €7 | €365 | +€358 | +5119.4% |
| Recurring financial income | 75 | €7 | €365 | +€358 | +5119.4% |
| Financial charges | 65/66B | €2,185 | €1,981 | -€204 | -9.3% |
| Recurring financial charges | 65 | €2,185 | €1,981 | -€204 | -9.3% |
| Profit (loss) for the period before taxes | 9903 | -€35,247 | -€40,539 | -€5,293 | -15.0% |
| Profit (loss) for the period | 9904 | -€35,247 | -€40,539 | -€5,293 | -15.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€35,247 | -€40,539 | -€5,293 | -15.0% |
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 11 October 2026 via checked.be.