TORY GROUP: 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.
TORY GROUP
Largest movements
- Cash +€1,008
up €1,008 (+67.2%), from €1,500 to €2,508
mainly Investment in fixed assets (net) (+€1,000) and Net result for the year (+€8)
- Financial fixed assets -€1,000
no longer reported in 2025 (was €1,000)
No liability line moved by more than 1% of the balance sheet total.
- Other operating charges +€400
up €400, from €0 to €400
- Gross operating margin +€325
up €325 (+28.7%), from €1,132 to €1,457
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 | €2,500 | €2,508 | +€8 | +0.3% |
| Fixed assets | 21/28 | €1,000 | - | -€1,000 | |
| Financial fixed assets | 28 | €1,000 | - | -€1,000 | |
| Current assets | 29/58 | €1,500 | €2,508 | +€1,008 | +67.2% |
| Cash at bank and in hand | 54/58 | €1,500 | €2,508 | +€1,008 | +67.2% |
| Total equity and liabilities | 10/49 | €2,500 | €2,508 | +€8 | +0.3% |
| Equity | 10/15 | €1,599 | €1,607 | +€8 | +0.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,601 | -€4,593 | +€8 | +0.2% |
| Amounts payable | 17/49 | €901 | €901 | = | 0.0% |
| Amounts payable within one year | 42/48 | €901 | €901 | = | 0.0% |
| Current portion of amounts payable after more than one year | 42 | €900 | €900 | = | 0.0% |
| Other amounts payable | 47/48 | €1 | €1 | = | 0.0% |
| Other operating charges | 640/8 | €0 | €400 | +€400 | |
| Non-recurring operating charges | 66A | - | €1,000 | +€1,000 | |
| Gross operating margin | 9900 | €1,132 | €1,457 | +€325 | +28.7% |
| Operating profit (loss) | 9901 | €1,132 | €57 | -€1,075 | -94.9% |
| Financial charges | 65/66B | €46 | €49 | +€3 | +6.5% |
| Recurring financial charges | 65 | €46 | €49 | +€3 | +6.5% |
| Profit (loss) for the period before taxes | 9903 | €1,086 | €8 | -€1,078 | -99.3% |
| Profit (loss) for the period | 9904 | €1,086 | €8 | -€1,078 | -99.3% |
| Profit (loss) for the period to be appropriated | 9905 | €1,086 | €8 | -€1,078 | -99.3% |
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 11 October 2026 via checked.be.