Torpor: 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.
Torpor
Largest movements
- Cash +€15,112
up €15,112 (+50.0%), from €30,215 to €45,327
mainly Receivables within one year (+€14,882) and Net result for the year (+€5,408)
- Receivables within one year -€14,882
down €14,882 (-49.0%), from €30,351 to €15,469
of which Trade receivables: -€15,791
- Tangible fixed assets +€1,037
up €1,037 (+239%), from €434 to €1,471
of which Furniture and vehicles: +€1,471
- Reserves +€5,408
up €5,408 (+12.8%), from €42,156 to €47,564
- Tax, wage and social debts -€4,148
down €4,148 (-57.6%), from €7,200 to €3,052
- Trade debts +€1,349
up €1,349 (+81.2%), from €1,662 to €3,012
- Other debts -€1,343
down €1,343 (-19.2%), from €6,983 to €5,640
- Gross operating margin -€29,978
down €29,978 (-77.7%), from €38,585 to €8,606
- Taxes -€4,316
down €4,316 (-67.3%), from €6,410 to €2,093
- Depreciation -€1,264
down €1,264 (-78.1%), from €1,619 to €355
- Financial charges -€1,115
down €1,115 (-82.9%), from €1,346 to €230
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 | €61,001 | €62,267 | +€1,267 | +2.1% |
| Fixed assets | 21/28 | €434 | €1,471 | +€1,037 | +239% |
| Tangible fixed assets | 22/27 | €434 | €1,471 | +€1,037 | +239% |
| Plant, machinery and equipment | 23 | €434 | - | -€434 | |
| Furniture and vehicles | 24 | - | €1,471 | +€1,471 | |
| Current assets | 29/58 | €60,567 | €60,797 | +€230 | +0.4% |
| Amounts receivable within one year | 40/41 | €30,351 | €15,469 | -€14,882 | -49.0% |
| Trade receivables | 40 | €30,351 | €14,560 | -€15,791 | -52.0% |
| Other amounts receivable | 41 | - | €909 | +€909 | |
| Cash at bank and in hand | 54/58 | €30,215 | €45,327 | +€15,112 | +50.0% |
| Total equity and liabilities | 10/49 | €61,001 | €62,267 | +€1,267 | +2.1% |
| Equity | 10/15 | €45,156 | €50,564 | +€5,408 | +12.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €42,156 | €47,564 | +€5,408 | +12.8% |
| Distributable reserves | 133 | €42,156 | €47,564 | +€5,408 | +12.8% |
| Amounts payable | 17/49 | €15,845 | €11,703 | -€4,142 | -26.1% |
| Amounts payable within one year | 42/48 | €15,845 | €11,703 | -€4,142 | -26.1% |
| Trade debts | 44 | €1,662 | €3,012 | +€1,349 | +81.2% |
| Suppliers | 440/4 | €1,662 | €3,012 | +€1,349 | +81.2% |
| Taxes, remuneration and social security | 45 | €7,200 | €3,052 | -€4,148 | -57.6% |
| Taxes | 450/3 | €7,200 | €3,052 | -€4,148 | -57.6% |
| Other amounts payable | 47/48 | €6,983 | €5,640 | -€1,343 | -19.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,619 | €355 | -€1,264 | -78.1% |
| Other operating charges | 640/8 | €765 | €520 | -€245 | -32.1% |
| Gross operating margin | 9900 | €38,585 | €8,606 | -€29,978 | -77.7% |
| Operating profit (loss) | 9901 | €36,201 | €7,732 | -€28,469 | -78.6% |
| Financial income | 75/76B | €0 | €0 | -€0 | -60.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -60.0% |
| Financial charges | 65/66B | €1,346 | €230 | -€1,115 | -82.9% |
| Recurring financial charges | 65 | €1,346 | €230 | -€1,115 | -82.9% |
| Profit (loss) for the period before taxes | 9903 | €34,856 | €7,502 | -€27,354 | -78.5% |
| Income taxes | 67/77 | €6,410 | €2,093 | -€4,316 | -67.3% |
| Profit (loss) for the period | 9904 | €28,446 | €5,408 | -€23,038 | -81.0% |
| Profit (loss) for the period to be appropriated | 9905 | €28,446 | €5,408 | -€23,038 | -81.0% |
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 21 October 2026 via checked.be.