TOSPIK: 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.
TOSPIK
Largest movements
- Tangible fixed assets +€58,404
up €58,404 (+180.6%), from €32,346 to €90,751
of which Furniture and vehicles: +€59,047
- Trade debts +€526,268
up €526,268 (+125.4%), from €419,765 to €946,033
- Tax, wage and social debts -€488,583
down €488,583 (-90.1%), from €542,008 to €53,425
of which Taxes: -€487,821
- Taxes -€137,389
down €137,389, from €67,384 to -€70,005
- Gross operating margin -€136,436
down €136,436 (-36.2%), from €377,004 to €240,568
- Other operating charges +€71,424
up €71,424 (+1525.2%), from €4,683 to €76,107
- Staff costs +€46,956
up €46,956 (+31.1%), from €150,821 to €197,777
- Depreciation +€6,506
up €6,506 (+49.8%), from €13,055 to €19,560
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,416,636 | €1,460,682 | +€44,046 | +3.1% |
| Fixed assets | 21/28 | €34,016 | €92,421 | +€58,404 | +171.7% |
| Tangible fixed assets | 22/27 | €32,346 | €90,751 | +€58,404 | +180.6% |
| Plant, machinery and equipment | 23 | €1,482 | €839 | -€643 | -43.4% |
| Furniture and vehicles | 24 | €30,864 | €89,911 | +€59,047 | +191.3% |
| Financial fixed assets | 28 | €1,670 | €1,670 | = | 0.0% |
| Current assets | 29/58 | €1,382,620 | €1,368,261 | -€14,358 | -1.0% |
| Amounts receivable within one year | 40/41 | €1,329,757 | €1,328,056 | -€1,701 | -0.1% |
| Trade receivables | 40 | €168,212 | €544,838 | +€376,627 | +223.9% |
| Other amounts receivable | 41 | €1,161,546 | €783,218 | -€378,328 | -32.6% |
| Cash at bank and in hand | 54/58 | €52,863 | €40,205 | -€12,657 | -23.9% |
| Total equity and liabilities | 10/49 | €1,416,636 | €1,460,682 | +€44,046 | +3.1% |
| Equity | 10/15 | €449,783 | €456,497 | +€6,714 | +1.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €364,438 | €371,152 | +€6,714 | +1.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €362,578 | €369,292 | +€6,714 | +1.9% |
| Profit (loss) carried forward | 14 | €66,745 | €66,745 | = | 0.0% |
| Amounts payable | 17/49 | €966,853 | €1,004,185 | +€37,332 | +3.9% |
| Amounts payable after more than one year | 17 | €5,081 | - | -€5,081 | |
| Financial debts | 170/4 | €5,081 | - | -€5,081 | |
| Amounts payable within one year | 42/48 | €961,773 | €1,004,185 | +€42,413 | +4.4% |
| Current portion of amounts payable after more than one year | 42 | - | €4,728 | +€4,728 | |
| Trade debts | 44 | €419,765 | €946,033 | +€526,268 | +125.4% |
| Suppliers | 440/4 | €419,765 | €946,033 | +€526,268 | +125.4% |
| Taxes, remuneration and social security | 45 | €542,008 | €53,425 | -€488,583 | -90.1% |
| Taxes | 450/3 | €524,710 | €36,888 | -€487,821 | -93.0% |
| Remuneration and social security | 454/9 | €17,298 | €16,537 | -€761 | -4.4% |
| Remuneration, social security and pensions | 62 | €150,821 | €197,777 | +€46,956 | +31.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,055 | €19,560 | +€6,506 | +49.8% |
| Other operating charges | 640/8 | €4,683 | €76,107 | +€71,424 | +1525.2% |
| Gross operating margin | 9900 | €377,004 | €240,568 | -€136,436 | -36.2% |
| Operating profit (loss) | 9901 | €208,445 | -€52,876 | -€261,321 | |
| Financial income | 75/76B | €415 | €594 | +€178 | +42.9% |
| Recurring financial income | 75 | €415 | €594 | +€178 | +42.9% |
| Financial charges | 65/66B | €3,126 | €1,780 | -€1,347 | -43.1% |
| Recurring financial charges | 65 | €3,126 | €1,780 | -€1,347 | -43.1% |
| Profit (loss) for the period before taxes | 9903 | €205,735 | -€54,062 | -€259,797 | |
| Income taxes | 67/77 | €67,384 | -€70,005 | -€137,389 | |
| Profit (loss) for the period | 9904 | €138,351 | €15,943 | -€122,407 | -88.5% |
| Profit (loss) for the period to be appropriated | 9905 | €138,351 | €15,943 | -€122,407 | -88.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.