Toromas: 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.
Toromas
Largest movements
- Cash -€8,819
down €8,819 (-51.0%), from €17,281 to €8,462
mainly Net result for the year (-€6,623) and Other debts (-€6,400)
- Receivables within one year -€2,333
down €2,333 (-14.9%), from €15,643 to €13,310
of which Other amounts receivable: -€4,390
- Tangible fixed assets -€1,064
down €1,064 (-19.8%), from €5,364 to €4,301
- Profit (loss) carried forward -€6,623
down €6,623 (-66.2%), from €10,000 to €3,377
- Other debts -€6,400
down €6,400 (-41.2%), from €15,546 to €9,146
- Tax, wage and social debts +€1,113
up €1,113 (+11.7%), from €9,546 to €10,659
of which Remuneration and social security: +€1,500
- Gross operating margin -€39,596
down €39,596, from €36,412 to -€3,184
- Taxes -€7,152
down €7,152 (-97.3%), from €7,347 to €195
- Financial charges -€867
down €867 (-36.3%), from €2,392 to €1,524
- Financial income -€572
down €572 (-100.0%), from €572 to €0
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 | €38,287 | €26,072 | -€12,215 | -31.9% |
| Fixed assets | 21/28 | €5,364 | €4,301 | -€1,064 | -19.8% |
| Tangible fixed assets | 22/27 | €5,364 | €4,301 | -€1,064 | -19.8% |
| Plant, machinery and equipment | 23 | €2,625 | €2,295 | -€330 | -12.6% |
| Furniture and vehicles | 24 | €470 | €37 | -€433 | -92.1% |
| Other tangible fixed assets | 26 | €2,269 | €1,968 | -€301 | -13.3% |
| Current assets | 29/58 | €32,923 | €21,772 | -€11,152 | -33.9% |
| Amounts receivable within one year | 40/41 | €15,643 | €13,310 | -€2,333 | -14.9% |
| Trade receivables | 40 | €11,253 | €13,310 | +€2,057 | +18.3% |
| Other amounts receivable | 41 | €4,390 | €0 | -€4,390 | -100.0% |
| Cash at bank and in hand | 54/58 | €17,281 | €8,462 | -€8,819 | -51.0% |
| Total equity and liabilities | 10/49 | €38,287 | €26,072 | -€12,215 | -31.9% |
| Equity | 10/15 | €12,000 | €5,377 | -€6,623 | -55.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,000 | €3,377 | -€6,623 | -66.2% |
| Amounts payable | 17/49 | €26,287 | €20,695 | -€5,593 | -21.3% |
| Amounts payable within one year | 42/48 | €26,287 | €20,695 | -€5,593 | -21.3% |
| Trade debts | 44 | €1,195 | €890 | -€306 | -25.6% |
| Suppliers | 440/4 | €1,195 | €890 | -€306 | -25.6% |
| Taxes, remuneration and social security | 45 | €9,546 | €10,659 | +€1,113 | +11.7% |
| Taxes | 450/3 | €9,546 | €9,159 | -€387 | -4.1% |
| Remuneration and social security | 454/9 | - | €1,500 | +€1,500 | |
| Other amounts payable | 47/48 | €15,546 | €9,146 | -€6,400 | -41.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,064 | €1,064 | = | 0.0% |
| Other operating charges | 640/8 | €636 | €655 | +€19 | +3.1% |
| Gross operating margin | 9900 | €36,412 | -€3,184 | -€39,596 | |
| Operating profit (loss) | 9901 | €34,713 | -€4,903 | -€39,616 | |
| Financial income | 75/76B | €572 | €0 | -€572 | -100.0% |
| Recurring financial income | 75 | €572 | €0 | -€572 | -100.0% |
| Financial charges | 65/66B | €2,392 | €1,524 | -€867 | -36.3% |
| Recurring financial charges | 65 | €2,392 | €1,524 | -€867 | -36.3% |
| Profit (loss) for the period before taxes | 9903 | €32,894 | -€6,427 | -€39,321 | |
| Income taxes | 67/77 | €7,347 | €195 | -€7,152 | -97.3% |
| Profit (loss) for the period | 9904 | €25,546 | -€6,623 | -€32,169 | |
| Profit (loss) for the period to be appropriated | 9905 | €25,546 | -€6,623 | -€32,169 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.