TOU9: 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.
TOU9
Largest movements
- Tangible fixed assets +€42,409
new in 2025: €42,409
of which Furniture and vehicles: +€32,174
- Cash +€34,217
up €34,217 (+110%), from €31,198 to €65,415
mainly Net result for the year (+€71,898) and Debts after one year (+€22,367)
- Receivables within one year +€28,836
up €28,836 (+178%), from €16,182 to €45,019
of which Trade receivables: +€33,827
- Profit (loss) carried forward +€71,898
up €71,898 (+577%), from €12,466 to €84,364
- Debts after one year +€22,367
new in 2025: €22,367
- Tax, wage and social debts +€15,226
up €15,226 (+482%), from €3,157 to €18,384
- Trade debts -€9,418
down €9,418 (-32.5%), from €28,989 to €19,571
- Current portion of long-term debt +€8,426
new in 2025: €8,426
- Gross operating margin +€88,166
up €88,166 (+493%), from €17,880 to €106,046
- Taxes +€15,226
up €15,226 (+482%), from €3,157 to €18,384
- Depreciation +€5,974
new in 2025: €5,974
- Financial charges +€3,534
up €3,534 (+189%), from €1,871 to €5,404
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 | €49,839 | €156,112 | +€106,273 | +213% |
| Fixed assets | 21/28 | - | €42,409 | +€42,409 | |
| Tangible fixed assets | 22/27 | - | €42,409 | +€42,409 | |
| Plant, machinery and equipment | 23 | - | €10,235 | +€10,235 | |
| Furniture and vehicles | 24 | - | €32,174 | +€32,174 | |
| Current assets | 29/58 | €49,839 | €113,703 | +€63,864 | +128% |
| Amounts receivable within one year | 40/41 | €16,182 | €45,019 | +€28,836 | +178% |
| Trade receivables | 40 | €2,330 | €36,157 | +€33,827 | +1,452% |
| Other amounts receivable | 41 | €13,852 | €8,862 | -€4,990 | -36.0% |
| Cash at bank and in hand | 54/58 | €31,198 | €65,415 | +€34,217 | +110% |
| Deferred charges and accrued income | 490/1 | €2,459 | €3,270 | +€811 | +33.0% |
| Total equity and liabilities | 10/49 | €49,839 | €156,112 | +€106,273 | +213% |
| Equity | 10/15 | €15,466 | €87,364 | +€71,898 | +465% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,466 | €84,364 | +€71,898 | +577% |
| Amounts payable | 17/49 | €34,373 | €68,748 | +€34,375 | +100% |
| Amounts payable after more than one year | 17 | - | €22,367 | +€22,367 | |
| Financial debts | 170/4 | - | €22,367 | +€22,367 | |
| Amounts payable within one year | 42/48 | €34,373 | €46,380 | +€12,008 | +34.9% |
| Current portion of amounts payable after more than one year | 42 | - | €8,426 | +€8,426 | |
| Trade debts | 44 | €28,989 | €19,571 | -€9,418 | -32.5% |
| Suppliers | 440/4 | €28,989 | €19,571 | -€9,418 | -32.5% |
| Taxes, remuneration and social security | 45 | €3,157 | €18,384 | +€15,226 | +482% |
| Taxes | 450/3 | €3,157 | €18,384 | +€15,226 | +482% |
| Other amounts payable | 47/48 | €2,226 | - | -€2,226 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €5,974 | +€5,974 | |
| Other operating charges | 640/8 | €509 | €752 | +€242 | +47.6% |
| Non-recurring operating charges | 66A | - | €4,015 | +€4,015 | |
| Gross operating margin | 9900 | €17,880 | €106,046 | +€88,166 | +493% |
| Operating profit (loss) | 9901 | €17,370 | €95,305 | +€77,935 | +449% |
| Financial income | 75/76B | €124 | €381 | +€257 | +208% |
| Recurring financial income | 75 | €124 | €381 | +€257 | +208% |
| Financial charges | 65/66B | €1,871 | €5,404 | +€3,534 | +189% |
| Recurring financial charges | 65 | €1,871 | €5,404 | +€3,534 | +189% |
| Profit (loss) for the period before taxes | 9903 | €15,623 | €90,282 | +€74,658 | +478% |
| Income taxes | 67/77 | €3,157 | €18,384 | +€15,226 | +482% |
| Profit (loss) for the period | 9904 | €12,466 | €71,898 | +€59,432 | +477% |
| Profit (loss) for the period to be appropriated | 9905 | €12,466 | €71,898 | +€59,432 | +477% |
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 22 October 2026 via checked.be.