TOTLEY: 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.
TOTLEY
Largest movements
- Tangible fixed assets +€9,691
up €9,691 (+15.0%), from €64,435 to €74,126
of which Furniture and vehicles: +€8,652
- Receivables within one year -€4,298
down €4,298 (-30.1%), from €14,297 to €9,999
of which Trade receivables: -€4,889
- Stocks and contracts +€1,942
new in 2024: €1,942
- Reserves +€10,500
up €10,500 (+13.1%), from €80,360 to €90,860
of which Distributable reserves: +€10,500
- Accrued charges and deferred income -€10,000
down €10,000 (-40.0%), from €25,000 to €15,000
- Other debts +€3,648
up €3,648 (+22.6%), from €16,129 to €19,777
- Tax, wage and social debts +€1,496
up €1,496 (+53.6%), from €2,790 to €4,286
- Gross operating margin -€22,259
down €22,259 (-26.3%), from €84,777 to €62,518
- Taxes -€9,914
down €9,914 (-47.7%), from €20,778 to €10,864
- Depreciation -€7,118
down €7,118 (-59.4%), from €11,993 to €4,875
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 | €142,063 | €148,749 | +€6,686 | +4.7% |
| Fixed assets | 21/28 | €64,435 | €74,126 | +€9,691 | +15.0% |
| Tangible fixed assets | 22/27 | €64,435 | €74,126 | +€9,691 | +15.0% |
| Plant, machinery and equipment | 23 | - | €1,557 | +€1,557 | |
| Furniture and vehicles | 24 | €62,033 | €70,686 | +€8,652 | +13.9% |
| Other tangible fixed assets | 26 | €2,402 | €1,884 | -€518 | -21.6% |
| Current assets | 29/58 | €77,628 | €74,623 | -€3,005 | -3.9% |
| Stocks and contracts in progress | 3 | - | €1,942 | +€1,942 | |
| Stocks | 30/36 | - | €1,942 | +€1,942 | |
| Amounts receivable within one year | 40/41 | €14,297 | €9,999 | -€4,298 | -30.1% |
| Trade receivables | 40 | €10,753 | €5,864 | -€4,889 | -45.5% |
| Other amounts receivable | 41 | €3,544 | €4,136 | +€591 | +16.7% |
| Cash at bank and in hand | 54/58 | €61,597 | €60,761 | -€837 | -1.4% |
| Deferred charges and accrued income | 490/1 | €1,734 | €1,922 | +€188 | +10.8% |
| Total equity and liabilities | 10/49 | €142,063 | €148,749 | +€6,686 | +4.7% |
| Equity | 10/15 | €97,114 | €108,504 | +€11,390 | +11.7% |
| Contributions | 10/11 | €12,000 | €12,000 | = | 0.0% |
| Reserves | 13 | €80,360 | €90,860 | +€10,500 | +13.1% |
| 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 | €78,500 | €89,000 | +€10,500 | +13.4% |
| Profit (loss) carried forward | 14 | €4,754 | €5,644 | +€890 | +18.7% |
| Amounts payable | 17/49 | €44,949 | €40,245 | -€4,704 | -10.5% |
| Amounts payable within one year | 42/48 | €19,949 | €25,245 | +€5,296 | +26.5% |
| Trade debts | 44 | €1,030 | €1,183 | +€153 | +14.8% |
| Suppliers | 440/4 | €1,030 | €1,183 | +€153 | +14.8% |
| Taxes, remuneration and social security | 45 | €2,790 | €4,286 | +€1,496 | +53.6% |
| Taxes | 450/3 | €2,790 | €4,286 | +€1,496 | +53.6% |
| Other amounts payable | 47/48 | €16,129 | €19,777 | +€3,648 | +22.6% |
| Accrued charges and deferred income | 492/3 | €25,000 | €15,000 | -€10,000 | -40.0% |
| Non-recurring operating income | 76A | €13,490 | - | -€13,490 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,993 | €4,875 | -€7,118 | -59.4% |
| Other operating charges | 640/8 | €866 | €508 | -€358 | -41.3% |
| Non-recurring operating charges | 66A | €0 | €18,882 | +€18,882 | +188815900.0% |
| Gross operating margin | 9900 | €84,777 | €62,518 | -€22,259 | -26.3% |
| Operating profit (loss) | 9901 | €71,919 | €38,254 | -€33,665 | -46.8% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €67 | - | -€67 | |
| Recurring financial charges | 65 | €67 | - | -€67 | |
| Profit (loss) for the period before taxes | 9903 | €71,852 | €38,254 | -€33,597 | -46.8% |
| Income taxes | 67/77 | €20,778 | €10,864 | -€9,914 | -47.7% |
| Profit (loss) for the period | 9904 | €51,074 | €27,390 | -€23,684 | -46.4% |
| Profit (loss) for the period to be appropriated | 9905 | €51,074 | €27,390 | -€23,684 | -46.4% |
Source: filed annual accounts (NBB), financial years ended 1 April 2023 and 1 April 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.