TOROCK: what changed
Two fiscal 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.
TOROCK
Largest movements
- Receivables within one year +€50,434
up €50,434 (+5267.1%), from €958 to €51,392
of which Other amounts receivable: +€50,000
- Cash -€28,816
down €28,816 (-51.3%), from €56,143 to €27,327
mainly Receivables within one year (-€50,434) and Deferred charges and accrued income (-€4,052)
- Deferred charges and accrued income +€4,052
up €4,052 (+997.2%), from €406 to €4,458
- Tangible fixed assets -€2,640
down €2,640 (-13.1%), from €20,096 to €17,456
- Profit (loss) carried forward +€15,788
up €15,788 (+38.1%), from €41,469 to €57,257
- Debts after one year +€4,800
new in 2025: €4,800
- Tax, wage and social debts +€2,200
up €2,200 (+57.9%), from €3,800 to €6,000
- Gross operating margin +€6,226
up €6,226 (+27.9%), from €22,324 to €28,550
- Taxes +€1,905
up €1,905 (+47.3%), from €4,028 to €5,933
- Financial income +€1,740
up €1,740 (+9164.9%), from €19 to €1,758
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 | €77,603 | €100,633 | +€23,030 | +29.7% |
| Fixed assets | 21/28 | €20,096 | €17,456 | -€2,640 | -13.1% |
| Tangible fixed assets | 22/27 | €20,096 | €17,456 | -€2,640 | -13.1% |
| Land and buildings | 22 | €20,096 | €17,456 | -€2,640 | -13.1% |
| Current assets | 29/58 | €57,507 | €83,178 | +€25,671 | +44.6% |
| Amounts receivable within one year | 40/41 | €958 | €51,392 | +€50,434 | +5267.1% |
| Trade receivables | 40 | - | €434 | +€434 | |
| Other amounts receivable | 41 | €958 | €50,958 | +€50,000 | +5221.8% |
| Cash at bank and in hand | 54/58 | €56,143 | €27,327 | -€28,816 | -51.3% |
| Deferred charges and accrued income | 490/1 | €406 | €4,458 | +€4,052 | +997.2% |
| Total equity and liabilities | 10/49 | €77,603 | €100,633 | +€23,030 | +29.7% |
| Equity | 10/15 | €68,344 | €84,132 | +€15,788 | +23.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €6,875 | €6,875 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €4,875 | €4,875 | = | 0.0% |
| Profit (loss) carried forward | 14 | €41,469 | €57,257 | +€15,788 | +38.1% |
| Amounts payable | 17/49 | €9,259 | €16,501 | +€7,242 | +78.2% |
| Amounts payable after more than one year | 17 | - | €4,800 | +€4,800 | |
| Other amounts payable | 178/9 | - | €4,800 | +€4,800 | |
| Amounts payable within one year | 42/48 | €9,259 | €11,665 | +€2,406 | +26.0% |
| Trade debts | 44 | €5,459 | €5,665 | +€206 | +3.8% |
| Suppliers | 440/4 | €5,459 | €5,665 | +€206 | +3.8% |
| Taxes, remuneration and social security | 45 | €3,800 | €6,000 | +€2,200 | +57.9% |
| Taxes | 450/3 | €3,800 | €6,000 | +€2,200 | +57.9% |
| Accrued charges and deferred income | 492/3 | - | €36 | +€36 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,640 | €2,640 | = | 0.0% |
| Other operating charges | 640/8 | €5,459 | €5,590 | +€131 | +2.4% |
| Gross operating margin | 9900 | €22,324 | €28,550 | +€6,226 | +27.9% |
| Operating profit (loss) | 9901 | €14,225 | €20,320 | +€6,094 | +42.8% |
| Financial income | 75/76B | €19 | €1,758 | +€1,740 | +9164.9% |
| Recurring financial income | 75 | €19 | €1,758 | +€1,740 | +9164.9% |
| Financial charges | 65/66B | €257 | €357 | +€101 | +39.1% |
| Recurring financial charges | 65 | €257 | €357 | +€101 | +39.1% |
| Profit (loss) for the period before taxes | 9903 | €13,987 | €21,721 | +€7,733 | +55.3% |
| Income taxes | 67/77 | €4,028 | €5,933 | +€1,905 | +47.3% |
| Profit (loss) for the period | 9904 | €9,959 | €15,788 | +€5,829 | +58.5% |
| Profit (loss) for the period to be appropriated | 9905 | €9,959 | €15,788 | +€5,829 | +58.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.