Torentje: 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.
Torentje
Largest movements
- Tangible fixed assets -€9,122
down €9,122 (-18.9%), from €48,246 to €39,124
of which Furniture and vehicles: -€6,076
- Cash +€3,557
up €3,557 (+314.7%), from €1,130 to €4,687
mainly Depreciation (+€13,773) and Net result for the year (+€6,969)
- Other debts -€15,483
down €15,483 (-40.6%), from €38,105 to €22,622
- Profit (loss) carried forward +€6,969
up €6,969 (+41.9%), from -€16,634 to -€9,665
- Debts after one year -€3,809
down €3,809 (-31.6%), from €12,049 to €8,240
- Current portion of long-term debt +€3,740
new in 2025: €3,740
- Tax, wage and social debts +€1,415
up €1,415 (+76.4%), from €1,852 to €3,267
of which Taxes: +€793
- Gross operating margin +€10,979
up €10,979 (+41.6%), from €26,363 to €37,342
- Staff costs +€2,462
up €2,462 (+23.5%), from €10,455 to €12,918
- Financial charges +€1,668
up €1,668 (+1918.1%), from €87 to €1,755
- Depreciation -€1,586
down €1,586 (-10.3%), from €15,359 to €13,773
- Other operating charges -€402
down €402 (-20.9%), from €1,925 to €1,524
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 | €54,046 | €48,525 | -€5,521 | -10.2% |
| Fixed assets | 21/28 | €51,146 | €42,024 | -€9,122 | -17.8% |
| Tangible fixed assets | 22/27 | €48,246 | €39,124 | -€9,122 | -18.9% |
| Land and buildings | 22 | - | €2,679 | +€2,679 | |
| Plant, machinery and equipment | 23 | €16,579 | €10,853 | -€5,726 | -34.5% |
| Furniture and vehicles | 24 | €31,667 | €25,591 | -€6,076 | -19.2% |
| Financial fixed assets | 28 | €2,900 | €2,900 | = | 0.0% |
| Current assets | 29/58 | €2,900 | €6,501 | +€3,601 | +124.2% |
| Stocks and contracts in progress | 3 | €1,399 | €1,284 | -€115 | -8.2% |
| Stocks | 30/36 | €1,399 | €1,284 | -€115 | -8.2% |
| Amounts receivable within one year | 40/41 | €370 | €530 | +€159 | +43.1% |
| Other amounts receivable | 41 | €370 | €530 | +€159 | +43.1% |
| Cash at bank and in hand | 54/58 | €1,130 | €4,687 | +€3,557 | +314.7% |
| Total equity and liabilities | 10/49 | €54,046 | €48,525 | -€5,521 | -10.2% |
| Equity | 10/15 | -€9,582 | -€2,612 | +€6,969 | +72.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €853 | €853 | = | 0.0% |
| Distributable reserves | 133 | €853 | €853 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,634 | -€9,665 | +€6,969 | +41.9% |
| Amounts payable | 17/49 | €63,627 | €51,137 | -€12,490 | -19.6% |
| Amounts payable after more than one year | 17 | €12,049 | €8,240 | -€3,809 | -31.6% |
| Financial debts | 170/4 | €12,049 | €8,240 | -€3,809 | -31.6% |
| Amounts payable within one year | 42/48 | €45,382 | €35,306 | -€10,077 | -22.2% |
| Current portion of amounts payable after more than one year | 42 | - | €3,740 | +€3,740 | |
| Trade debts | 44 | €5,425 | €5,677 | +€252 | +4.6% |
| Suppliers | 440/4 | €5,425 | €5,677 | +€252 | +4.6% |
| Taxes, remuneration and social security | 45 | €1,852 | €3,267 | +€1,415 | +76.4% |
| Taxes | 450/3 | €1,476 | €2,270 | +€793 | +53.7% |
| Remuneration and social security | 454/9 | €376 | €997 | +€621 | +165.2% |
| Other amounts payable | 47/48 | €38,105 | €22,622 | -€15,483 | -40.6% |
| Accrued charges and deferred income | 492/3 | €6,196 | €7,592 | +€1,396 | +22.5% |
| Remuneration, social security and pensions | 62 | €10,455 | €12,918 | +€2,462 | +23.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,359 | €13,773 | -€1,586 | -10.3% |
| Other operating charges | 640/8 | €1,925 | €1,524 | -€402 | -20.9% |
| Gross operating margin | 9900 | €26,363 | €37,342 | +€10,979 | +41.6% |
| Operating profit (loss) | 9901 | -€1,377 | €9,128 | +€10,505 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €87 | €1,755 | +€1,668 | +1918.1% |
| Recurring financial charges | 65 | €87 | €1,755 | +€1,668 | +1918.1% |
| Profit (loss) for the period before taxes | 9903 | -€1,464 | €7,374 | +€8,838 | |
| Income taxes | 67/77 | €427 | €405 | -€22 | -5.2% |
| Profit (loss) for the period | 9904 | -€1,891 | €6,969 | +€8,860 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,891 | €6,969 | +€8,860 |
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.