Toque & Web: 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 & Web
Largest movements
- Receivables within one year -€4,017
down €4,017 (-36.5%), from €11,011 to €6,994
of which Trade receivables: -€4,047
- Deferred charges and accrued income -€2,531
down €2,531 (-51.7%), from €4,891 to €2,360
- Tangible fixed assets -€1,310
down €1,310 (-42.3%), from €3,094 to €1,784
- Cash -€588
down €588 (-7.3%), from €8,035 to €7,447
mainly Net result for the year (-€6,601) and Tax, wage and social debts (-€1,776)
- Profit (loss) carried forward -€6,601
down €6,601 (-54.0%), from €12,226 to €5,625
- Tax, wage and social debts -€1,776
down €1,776 (-37.1%), from €4,781 to €3,006
of which Taxes: -€1,776
- Trade debts -€395
down €395 (-47.0%), from €841 to €446
- Other debts +€326
up €326 (+27.6%), from €1,183 to €1,509
- Gross operating margin +€4,816
up €4,816 (+50.1%), from -€9,612 to -€4,796
- Depreciation +€351
up €351 (+36.6%), from €959 to €1,310
- Financial income +€99
new in 2025: €99
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 | €27,031 | €18,585 | -€8,446 | -31.2% |
| Fixed assets | 21/28 | €3,094 | €1,784 | -€1,310 | -42.3% |
| Tangible fixed assets | 22/27 | €3,094 | €1,784 | -€1,310 | -42.3% |
| Furniture and vehicles | 24 | €3,094 | €1,784 | -€1,310 | -42.3% |
| Current assets | 29/58 | €23,938 | €16,802 | -€7,136 | -29.8% |
| Amounts receivable within one year | 40/41 | €11,011 | €6,994 | -€4,017 | -36.5% |
| Trade receivables | 40 | €11,005 | €6,958 | -€4,047 | -36.8% |
| Other amounts receivable | 41 | €6 | €37 | +€30 | +473% |
| Cash at bank and in hand | 54/58 | €8,035 | €7,447 | -€588 | -7.3% |
| Deferred charges and accrued income | 490/1 | €4,891 | €2,360 | -€2,531 | -51.7% |
| Total equity and liabilities | 10/49 | €27,031 | €18,585 | -€8,446 | -31.2% |
| Equity | 10/15 | €20,226 | €13,625 | -€6,601 | -32.6% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,226 | €5,625 | -€6,601 | -54.0% |
| Amounts payable | 17/49 | €6,805 | €4,961 | -€1,845 | -27.1% |
| Amounts payable within one year | 42/48 | €6,805 | €4,961 | -€1,845 | -27.1% |
| Trade debts | 44 | €841 | €446 | -€395 | -47.0% |
| Suppliers | 440/4 | €841 | €446 | -€395 | -47.0% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €4,781 | €3,006 | -€1,776 | -37.1% |
| Taxes | 450/3 | €3,281 | €1,506 | -€1,776 | -54.1% |
| Remuneration and social security | 454/9 | €1,500 | €1,500 | = | 0.0% |
| Other amounts payable | 47/48 | €1,183 | €1,509 | +€326 | +27.6% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €959 | €1,310 | +€351 | +36.6% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Non-recurring operating charges | 66A | €252 | €0 | -€252 | -100% |
| Gross operating margin | 9900 | -€9,612 | -€4,796 | +€4,816 | +50.1% |
| Operating profit (loss) | 9901 | -€11,211 | -€6,506 | +€4,705 | +42.0% |
| Financial income | 75/76B | - | €99 | +€99 | |
| Recurring financial income | 75 | - | €99 | +€99 | |
| Financial charges | 65/66B | €268 | €195 | -€73 | -27.2% |
| Recurring financial charges | 65 | €268 | €195 | -€73 | -27.2% |
| Profit (loss) for the period before taxes | 9903 | -€11,479 | -€6,601 | +€4,877 | +42.5% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€11,479 | -€6,601 | +€4,877 | +42.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,479 | -€6,601 | +€4,877 | +42.5% |
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 18 October 2026 via checked.be.