TOTEM: 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.
TOTEM
Largest movements
- Cash +€1,961
up €1,961 (+986%), from €199 to €2,160
mainly Other debts (+€14,892) and Receivables within one year (+€1,196)
- Other debts +€14,892
up €14,892 (+907%), from €1,641 to €16,533
- Profit (loss) carried forward -€13,424
down €13,424 (-40.8%), from -€32,883 to -€46,307
- Gross operating margin -€5,924
down €5,924 (-91.8%), from -€6,456 to -€12,381
- Financial charges -€1,947
down €1,947 (-86.5%), from €2,250 to €303
- Other operating charges -€906
down €906 (-53.6%), from €1,690 to €784
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 | €120,567 | €122,293 | +€1,726 | +1.4% |
| Fixed assets | 21/28 | €106,799 | €106,799 | = | 0.0% |
| Tangible fixed assets | 22/27 | €103,047 | €103,047 | = | 0.0% |
| Land and buildings | 22 | €1,418 | €1,418 | = | 0.0% |
| Plant, machinery and equipment | 23 | €82,138 | €82,138 | = | 0.0% |
| Furniture and vehicles | 24 | €19,490 | €19,490 | = | 0.0% |
| Financial fixed assets | 28 | €3,752 | €3,752 | = | 0.0% |
| Current assets | 29/58 | €13,769 | €15,494 | +€1,726 | +12.5% |
| Stocks and contracts in progress | 3 | €11,540 | €12,500 | +€960 | +8.3% |
| Stocks | 30/36 | €11,540 | €12,500 | +€960 | +8.3% |
| Amounts receivable within one year | 40/41 | €2,030 | €834 | -€1,196 | -58.9% |
| Trade receivables | 40 | €2,030 | €126 | -€1,904 | -93.8% |
| Other amounts receivable | 41 | - | €708 | +€708 | |
| Cash at bank and in hand | 54/58 | €199 | €2,160 | +€1,961 | +986% |
| Total equity and liabilities | 10/49 | €120,567 | €122,293 | +€1,726 | +1.4% |
| Equity | 10/15 | -€12,883 | -€26,307 | -€13,424 | -104% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€32,883 | -€46,307 | -€13,424 | -40.8% |
| Amounts payable | 17/49 | €133,450 | €148,599 | +€15,150 | +11.4% |
| Amounts payable after more than one year | 17 | €130,350 | €130,350 | = | 0.0% |
| Financial debts | 170/4 | €130,350 | €130,350 | = | 0.0% |
| Amounts payable within one year | 42/48 | €3,100 | €18,249 | +€15,150 | +489% |
| Trade debts | 44 | €1,339 | €1,014 | -€325 | -24.2% |
| Suppliers | 440/4 | €1,339 | €1,014 | -€325 | -24.2% |
| Taxes, remuneration and social security | 45 | €119 | €702 | +€582 | +487% |
| Taxes | 450/3 | €119 | €702 | +€582 | +487% |
| Other amounts payable | 47/48 | €1,641 | €16,533 | +€14,892 | +907% |
| Other operating charges | 640/8 | €1,690 | €784 | -€906 | -53.6% |
| Gross operating margin | 9900 | -€6,456 | -€12,381 | -€5,924 | -91.8% |
| Operating profit (loss) | 9901 | -€8,147 | -€13,165 | -€5,018 | -61.6% |
| Financial income | 75/76B | - | €44 | +€44 | |
| Recurring financial income | 75 | - | €44 | +€44 | |
| Financial charges | 65/66B | €2,250 | €303 | -€1,947 | -86.5% |
| Recurring financial charges | 65 | €2,250 | €303 | -€1,947 | -86.5% |
| Profit (loss) for the period before taxes | 9903 | -€10,396 | -€13,424 | -€3,028 | -29.1% |
| Profit (loss) for the period | 9904 | -€10,396 | -€13,424 | -€3,028 | -29.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,396 | -€13,424 | -€3,028 | -29.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.