Tori: 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.
Tori
Largest movements
- Cash -€5,286
down €5,286 (-41.8%), from €12,654 to €7,368
mainly Net result for the year (-€58,125) and Investment in fixed assets (net) (-€6,550)
- Receivables within one year +€5,213
up €5,213 (+38.4%), from €13,586 to €18,799
of which Trade receivables: +€14,033
- Tangible fixed assets +€3,732
up €3,732 (+9.5%), from €39,200 to €42,932
of which Furniture and vehicles: +€3,732
- Intangible fixed assets -€1,783
down €1,783 (-11.0%), from €16,183 to €14,400
- Profit (loss) carried forward -€58,125
down €58,125, from €2,583 to -€55,542
- Other debts +€36,497
up €36,497 (+131%), from €27,919 to €64,416
- Trade debts +€20,947
up €20,947 (+420%), from €4,986 to €25,933
- Accrued charges and deferred income +€7,209
new in 2025: €7,209
- Tax, wage and social debts -€4,652
down €4,652 (-40.0%), from €11,636 to €6,984
of which Remuneration and social security: -€3,813
- Staff costs +€38,421
up €38,421 (+46.6%), from €82,483 to €120,904
- Turnover -€31,105
down €31,105 (-12.7%), from €244,775 to €213,670
- Gross operating margin -€25,195
down €25,195 (-26.0%), from €96,773 to €71,578
- Purchases and services -€6,477
down €6,477 (-4.4%), from €148,568 to €142,092
- Financial charges -€3,191
down €3,191 (-98.2%), from €3,249 to €58
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 | €87,124 | €89,000 | +€1,875 | +2.2% |
| Fixed assets | 21/28 | €60,884 | €62,832 | +€1,949 | +3.2% |
| Intangible fixed assets | 21 | €16,183 | €14,400 | -€1,783 | -11.0% |
| Tangible fixed assets | 22/27 | €39,200 | €42,932 | +€3,732 | +9.5% |
| Furniture and vehicles | 24 | €7,200 | €10,932 | +€3,732 | +51.8% |
| Other tangible fixed assets | 26 | €32,000 | €32,000 | = | 0.0% |
| Financial fixed assets | 28 | €5,500 | €5,500 | = | 0.0% |
| Current assets | 29/58 | €26,241 | €26,167 | -€73 | -0.3% |
| Amounts receivable within one year | 40/41 | €13,586 | €18,799 | +€5,213 | +38.4% |
| Trade receivables | 40 | - | €14,033 | +€14,033 | |
| Other amounts receivable | 41 | €13,586 | €4,767 | -€8,820 | -64.9% |
| Cash at bank and in hand | 54/58 | €12,654 | €7,368 | -€5,286 | -41.8% |
| Total equity and liabilities | 10/49 | €87,124 | €89,000 | +€1,875 | +2.2% |
| Equity | 10/15 | €42,583 | -€15,542 | -€58,125 | |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,583 | -€55,542 | -€58,125 | |
| Amounts payable | 17/49 | €44,541 | €104,541 | +€60,000 | +135% |
| Amounts payable within one year | 42/48 | €44,541 | €97,332 | +€52,791 | +119% |
| Trade debts | 44 | €4,986 | €25,933 | +€20,947 | +420% |
| Suppliers | 440/4 | €4,986 | €25,933 | +€20,947 | +420% |
| Taxes, remuneration and social security | 45 | €11,636 | €6,984 | -€4,652 | -40.0% |
| Taxes | 450/3 | €7,823 | €6,984 | -€839 | -10.7% |
| Remuneration and social security | 454/9 | €3,813 | - | -€3,813 | |
| Other amounts payable | 47/48 | €27,919 | €64,416 | +€36,497 | +131% |
| Accrued charges and deferred income | 492/3 | - | €7,209 | +€7,209 | |
| Turnover | 70 | €244,775 | €213,670 | -€31,105 | -12.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €148,568 | €142,092 | -€6,477 | -4.4% |
| Remuneration, social security and pensions | 62 | €82,483 | €120,904 | +€38,421 | +46.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,089 | €4,601 | +€1,512 | +49.0% |
| Other operating charges | 640/8 | €4,621 | €4,152 | -€469 | -10.1% |
| Gross operating margin | 9900 | €96,773 | €71,578 | -€25,195 | -26.0% |
| Operating profit (loss) | 9901 | €6,581 | -€58,078 | -€64,659 | |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €3,249 | €58 | -€3,191 | -98.2% |
| Recurring financial charges | 65 | €3,249 | €58 | -€3,191 | -98.2% |
| Profit (loss) for the period before taxes | 9903 | €3,333 | -€58,136 | -€61,469 | |
| Income taxes | 67/77 | €750 | -€11 | -€761 | |
| Profit (loss) for the period | 9904 | €2,583 | -€58,125 | -€60,708 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,583 | -€58,125 | -€60,708 |
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 17 October 2026 via checked.be.