Tori.School: 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.School
Largest movements
- Cash +€1,826
up €1,826 (+202%), from €903 to €2,729
mainly Debts after one year (+€4,000) and Depreciation (+€3,500)
- Intangible fixed assets +€1,500
up €1,500 (+11.5%), from €13,000 to €14,500
- Receivables within one year -€394
down €394 (-35.5%), from €1,108 to €714
of which Other amounts receivable: -€681
- Debts after one year +€4,000
up €4,000 (+25.0%), from €16,000 to €20,000
- Profit (loss) carried forward -€2,217
down €2,217 (-34.2%), from -€6,477 to -€8,694
- Trade debts +€1,149
up €1,149 (+69.5%), from €1,653 to €2,802
- Gross operating margin +€6,526
up €6,526, from -€4,500 to €2,027
- Depreciation +€1,750
up €1,750 (+100%), from €1,750 to €3,500
- Other operating charges -€402
down €402 (-36.5%), from €1,102 to €700
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 | €15,011 | €17,944 | +€2,933 | +19.5% |
| Fixed assets | 21/28 | €13,000 | €14,500 | +€1,500 | +11.5% |
| Intangible fixed assets | 21 | €13,000 | €14,500 | +€1,500 | +11.5% |
| Current assets | 29/58 | €2,011 | €3,444 | +€1,433 | +71.2% |
| Amounts receivable within one year | 40/41 | €1,108 | €714 | -€394 | -35.5% |
| Trade receivables | 40 | - | €288 | +€288 | |
| Other amounts receivable | 41 | €1,108 | €427 | -€681 | -61.5% |
| Cash at bank and in hand | 54/58 | €903 | €2,729 | +€1,826 | +202% |
| Total equity and liabilities | 10/49 | €15,011 | €17,944 | +€2,933 | +19.5% |
| Equity | 10/15 | -€5,977 | -€8,194 | -€2,217 | -37.1% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,477 | -€8,694 | -€2,217 | -34.2% |
| Amounts payable | 17/49 | €20,988 | €26,137 | +€5,149 | +24.5% |
| Amounts payable after more than one year | 17 | €16,000 | €20,000 | +€4,000 | +25.0% |
| Financial debts | 170/4 | €16,000 | €20,000 | +€4,000 | +25.0% |
| Amounts payable within one year | 42/48 | €4,988 | €6,137 | +€1,149 | +23.0% |
| Trade debts | 44 | €1,653 | €2,802 | +€1,149 | +69.5% |
| Suppliers | 440/4 | €1,653 | €2,802 | +€1,149 | +69.5% |
| Other amounts payable | 47/48 | €3,335 | €3,335 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,750 | €3,500 | +€1,750 | +100% |
| Other operating charges | 640/8 | €1,102 | €700 | -€402 | -36.5% |
| Gross operating margin | 9900 | -€4,500 | €2,027 | +€6,526 | |
| Operating profit (loss) | 9901 | -€7,352 | -€2,173 | +€5,178 | +70.4% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €44 | €44 | -€0 | -0.2% |
| Recurring financial charges | 65 | €44 | €44 | -€0 | -0.2% |
| Profit (loss) for the period before taxes | 9903 | -€7,395 | -€2,217 | +€5,178 | +70.0% |
| Profit (loss) for the period | 9904 | -€7,395 | -€2,217 | +€5,178 | +70.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,395 | -€2,217 | +€5,178 | +70.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.