TOTUM: 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.
TOTUM
Largest movements
- Receivables within one year -€24,336
down €24,336 (-86.9%), from €28,006 to €3,670
of which Trade receivables: -€25,415
- Tangible fixed assets +€8,871
up €8,871 (+21.7%), from €40,922 to €49,793
of which Other tangible fixed assets: +€5,615
- Deferred charges and accrued income -€5,908
down €5,908 (-51.8%), from €11,395 to €5,487
- Cash +€3,586
up €3,586 (+11.2%), from €31,975 to €35,561
mainly Other debts (+€29,019) and Receivables within one year (+€24,336)
- Intangible fixed assets -€2,365
down €2,365 (-100.0%), from €2,365 to €0
- Trade debts -€30,056
down €30,056 (-87.3%), from €34,441 to €4,385
- Other debts +€29,019
up €29,019 (+267.0%), from €10,870 to €39,889
- Reserves -€21,245
down €21,245 (-33.6%), from €63,316 to €42,071
of which Distributable reserves: -€21,245
- Tax, wage and social debts +€2,131
up €2,131 (+39.2%), from €5,436 to €7,567
of which Taxes: +€2,131
- Gross operating margin -€5,349
down €5,349 (-18.7%), from €28,632 to €23,283
- Taxes -€1,013
down €1,013 (-20.5%), from €4,934 to €3,921
- Depreciation -€744
down €744 (-7.7%), from €9,696 to €8,952
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 | €114,663 | €94,512 | -€20,151 | -17.6% |
| Fixed assets | 21/28 | €43,287 | €49,793 | +€6,506 | +15.0% |
| Intangible fixed assets | 21 | €2,365 | €0 | -€2,365 | -100.0% |
| Tangible fixed assets | 22/27 | €40,922 | €49,793 | +€8,871 | +21.7% |
| Plant, machinery and equipment | 23 | €1,370 | €6,092 | +€4,722 | +344.8% |
| Furniture and vehicles | 24 | €5,907 | €4,442 | -€1,466 | -24.8% |
| Other tangible fixed assets | 26 | €33,645 | €39,260 | +€5,615 | +16.7% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €71,376 | €44,718 | -€26,657 | -37.3% |
| Amounts receivable within one year | 40/41 | €28,006 | €3,670 | -€24,336 | -86.9% |
| Trade receivables | 40 | €27,940 | €2,525 | -€25,415 | -91.0% |
| Other amounts receivable | 41 | €66 | €1,144 | +€1,079 | +1638.0% |
| Cash at bank and in hand | 54/58 | €31,975 | €35,561 | +€3,586 | +11.2% |
| Deferred charges and accrued income | 490/1 | €11,395 | €5,487 | -€5,908 | -51.8% |
| Total equity and liabilities | 10/49 | €114,663 | €94,512 | -€20,151 | -17.6% |
| Equity | 10/15 | €63,916 | €42,671 | -€21,245 | -33.2% |
| Contributions | 10/11 | €600 | €600 | = | 0.0% |
| Reserves | 13 | €63,316 | €42,071 | -€21,245 | -33.6% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €63,316 | €42,071 | -€21,245 | -33.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €50,746 | €51,841 | +€1,094 | +2.2% |
| Amounts payable within one year | 42/48 | €50,746 | €51,841 | +€1,094 | +2.2% |
| Trade debts | 44 | €34,441 | €4,385 | -€30,056 | -87.3% |
| Suppliers | 440/4 | €34,441 | €4,385 | -€30,056 | -87.3% |
| Taxes, remuneration and social security | 45 | €5,436 | €7,567 | +€2,131 | +39.2% |
| Taxes | 450/3 | €2,936 | €5,067 | +€2,131 | +72.6% |
| Remuneration and social security | 454/9 | €2,500 | €2,500 | = | 0.0% |
| Other amounts payable | 47/48 | €10,870 | €39,889 | +€29,019 | +267.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,696 | €8,952 | -€744 | -7.7% |
| Other operating charges | 640/8 | €654 | €691 | +€38 | +5.7% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €28,632 | €23,283 | -€5,349 | -18.7% |
| Operating profit (loss) | 9901 | €18,282 | €13,639 | -€4,643 | -25.4% |
| Financial income | 75/76B | €77 | €12 | -€65 | -84.7% |
| Recurring financial income | 75 | €77 | €12 | -€65 | -84.7% |
| Financial charges | 65/66B | €155 | €44 | -€111 | -71.9% |
| Recurring financial charges | 65 | €155 | €44 | -€111 | -71.9% |
| Profit (loss) for the period before taxes | 9903 | €18,204 | €13,608 | -€4,597 | -25.3% |
| Income taxes | 67/77 | €4,934 | €3,921 | -€1,013 | -20.5% |
| Profit (loss) for the period | 9904 | €13,270 | €9,686 | -€3,584 | -27.0% |
| Profit (loss) for the period to be appropriated | 9905 | €13,270 | €9,686 | -€3,584 | -27.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.