TORMALINA VERDE: 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.
TORMALINA VERDE
Largest movements
- Stocks and contracts +€1,593
up €1,593 (+21.9%), from €7,260 to €8,854
- Cash -€855
down €855 (-12.6%), from €6,800 to €5,945
mainly Net result for the year (-€4,198) and Stocks and contracts (-€1,593)
- Debts after one year +€4,800
up €4,800 (+5.9%), from €82,000 to €86,800
- Profit (loss) carried forward -€4,198
down €4,198 (-4.9%), from -€85,193 to -€89,391
- Other debts -€340
down €340 (-49.5%), from €687 to €347
- Accrued charges and deferred income +€233
up €233 (+292%), from €80 to €313
- Gross operating margin +€1,501
up €1,501 (+31.1%), from -€4,817 to -€3,317
- Depreciation -€367
down €367 (-83.0%), from €442 to €75
- Other operating charges +€196
up €196 (+38.4%), from €511 to €708
- Financial charges +€60
up €60 (+117%), from €51 to €112
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 | €16,817 | €17,354 | +€536 | +3.2% |
| Fixed assets | 21/28 | €1,625 | €1,560 | -€64 | -4.0% |
| Tangible fixed assets | 22/27 | €81 | €6 | -€75 | -92.3% |
| Furniture and vehicles | 24 | €81 | €6 | -€75 | -92.3% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Financial fixed assets | 28 | €1,543 | €1,554 | +€11 | +0.7% |
| Current assets | 29/58 | €15,193 | €15,793 | +€601 | +4.0% |
| Stocks and contracts in progress | 3 | €7,260 | €8,854 | +€1,593 | +21.9% |
| Stocks | 30/36 | €7,260 | €8,854 | +€1,593 | +21.9% |
| Amounts receivable within one year | 40/41 | €145 | €8 | -€137 | -94.5% |
| Trade receivables | 40 | €126 | €0 | -€126 | -100% |
| Other amounts receivable | 41 | €19 | €8 | -€11 | -57.9% |
| Cash at bank and in hand | 54/58 | €6,800 | €5,945 | -€855 | -12.6% |
| Deferred charges and accrued income | 490/1 | €988 | €986 | -€1 | -0.1% |
| Total equity and liabilities | 10/49 | €16,817 | €17,354 | +€536 | +3.2% |
| Equity | 10/15 | -€66,593 | -€70,791 | -€4,198 | -6.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€85,193 | -€89,391 | -€4,198 | -4.9% |
| Amounts payable | 17/49 | €83,411 | €88,145 | +€4,735 | +5.7% |
| Amounts payable after more than one year | 17 | €82,000 | €86,800 | +€4,800 | +5.9% |
| Other amounts payable | 178/9 | €82,000 | €86,800 | +€4,800 | +5.9% |
| Amounts payable within one year | 42/48 | €1,331 | €1,032 | -€298 | -22.4% |
| Trade debts | 44 | €384 | €498 | +€114 | +29.8% |
| Suppliers | 440/4 | €384 | €498 | +€114 | +29.8% |
| Taxes, remuneration and social security | 45 | €260 | €187 | -€73 | -27.9% |
| Taxes | 450/3 | €260 | €187 | -€73 | -27.9% |
| Other amounts payable | 47/48 | €687 | €347 | -€340 | -49.5% |
| Accrued charges and deferred income | 492/3 | €80 | €313 | +€233 | +292% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €442 | €75 | -€367 | -83.0% |
| Other operating charges | 640/8 | €511 | €708 | +€196 | +38.4% |
| Gross operating margin | 9900 | -€4,817 | -€3,317 | +€1,501 | +31.1% |
| Operating profit (loss) | 9901 | -€5,771 | -€4,100 | +€1,671 | +29.0% |
| Financial income | 75/76B | €14 | €13 | -€1 | -7.3% |
| Recurring financial income | 75 | €14 | €13 | -€1 | -7.3% |
| Financial charges | 65/66B | €51 | €112 | +€60 | +117% |
| Recurring financial charges | 65 | €51 | €112 | +€60 | +117% |
| Profit (loss) for the period before taxes | 9903 | -€5,809 | -€4,198 | +€1,610 | +27.7% |
| Profit (loss) for the period | 9904 | -€5,809 | -€4,198 | +€1,610 | +27.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,809 | -€4,198 | +€1,610 | +27.7% |
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 30 October 2026 via checked.be.