ToStep: 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.
ToStep
Largest movements
- Cash +€5,801
up €5,801 (+198.2%), from €2,927 to €8,728
mainly Receivables within one year (+€4,364) and Depreciation (+€2,580)
- Receivables within one year -€4,364
down €4,364 (-24.4%), from €17,872 to €13,507
of which Trade receivables: -€2,440
- Tangible fixed assets -€2,580
down €2,580 (-22.3%), from €11,545 to €8,964
of which Furniture and vehicles: -€2,511
- Deferred charges and accrued income +€602
up €602 (+410.6%), from €147 to €749
- Debts after one year -€2,429
down €2,429 (-25.8%), from €9,412 to €6,983
- Profit (loss) carried forward +€896
up €896 (+32.3%), from -€2,777 to -€1,881
- Tax, wage and social debts +€687
new in 2025: €687
- Gross operating margin +€6,079
up €6,079, from -€862 to €5,217
- Depreciation +€1,356
up €1,356 (+110.8%), from €1,224 to €2,580
- Other operating charges +€542
up €542 (+61.7%), from €878 to €1,419
- Financial charges +€197
up €197 (+54.6%), from €362 to €559
- Taxes +€158
new in 2025: €158
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 | €32,490 | €31,948 | -€541 | -1.7% |
| Fixed assets | 21/28 | €11,545 | €8,964 | -€2,580 | -22.3% |
| Tangible fixed assets | 22/27 | €11,545 | €8,964 | -€2,580 | -22.3% |
| Plant, machinery and equipment | 23 | €69 | - | -€69 | |
| Furniture and vehicles | 24 | €11,476 | €8,964 | -€2,511 | -21.9% |
| Current assets | 29/58 | €20,945 | €22,984 | +€2,039 | +9.7% |
| Amounts receivable within one year | 40/41 | €17,872 | €13,507 | -€4,364 | -24.4% |
| Trade receivables | 40 | €7,120 | €4,680 | -€2,440 | -34.3% |
| Other amounts receivable | 41 | €10,752 | €8,827 | -€1,925 | -17.9% |
| Cash at bank and in hand | 54/58 | €2,927 | €8,728 | +€5,801 | +198.2% |
| Deferred charges and accrued income | 490/1 | €147 | €749 | +€602 | +410.6% |
| Total equity and liabilities | 10/49 | €32,490 | €31,948 | -€541 | -1.7% |
| Equity | 10/15 | €19,232 | €20,128 | +€896 | +4.7% |
| Contributions | 10/11 | €14,600 | €14,600 | = | 0.0% |
| Reserves | 13 | €7,409 | €7,409 | = | 0.0% |
| Distributable reserves | 133 | €7,409 | €7,409 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,777 | -€1,881 | +€896 | +32.3% |
| Amounts payable | 17/49 | €13,258 | €11,821 | -€1,437 | -10.8% |
| Amounts payable after more than one year | 17 | €9,412 | €6,983 | -€2,429 | -25.8% |
| Financial debts | 170/4 | €9,412 | €6,983 | -€2,429 | -25.8% |
| Amounts payable within one year | 42/48 | €3,846 | €4,838 | +€992 | +25.8% |
| Current portion of amounts payable after more than one year | 42 | €2,332 | €2,429 | +€97 | +4.2% |
| Trade debts | 44 | €1,514 | €1,722 | +€208 | +13.7% |
| Suppliers | 440/4 | €1,514 | €1,722 | +€208 | +13.7% |
| Taxes, remuneration and social security | 45 | - | €687 | +€687 | |
| Taxes | 450/3 | - | €687 | +€687 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,224 | €2,580 | +€1,356 | +110.8% |
| Other operating charges | 640/8 | €878 | €1,419 | +€542 | +61.7% |
| Gross operating margin | 9900 | -€862 | €5,217 | +€6,079 | |
| Operating profit (loss) | 9901 | -€2,964 | €1,217 | +€4,181 | |
| Financial income | 75/76B | €548 | €396 | -€153 | -27.8% |
| Recurring financial income | 75 | €548 | €396 | -€153 | -27.8% |
| Financial charges | 65/66B | €362 | €559 | +€197 | +54.6% |
| Recurring financial charges | 65 | €362 | €559 | +€197 | +54.6% |
| Profit (loss) for the period before taxes | 9903 | -€2,777 | €1,054 | +€3,831 | |
| Income taxes | 67/77 | - | €158 | +€158 | |
| Profit (loss) for the period | 9904 | -€2,777 | €896 | +€3,673 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,777 | €896 | +€3,673 |
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.