TOUAMI: what changed
Two fiscal 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.
TOUAMI
Largest movements
- Current investments +€24,948
up €24,948 (+13.7%), from €182,552 to €207,500
- Reserves +€81,500
up €81,500, from €0 to €81,500
of which Distributable reserves: +€81,500
- Tax, wage and social debts -€22,974
down €22,974 (-57.1%), from €40,243 to €17,270
of which Taxes: -€24,806
- Advances received -€19,112
down €19,112 (-100.0%), from €19,112 to €0
- Current portion of long-term debt -€12,577
down €12,577 (-71.2%), from €17,668 to €5,090
- Profit (loss) carried forward +€5,486
up €5,486 (+1.6%), from €333,499 to €338,984
- Staff costs +€33,598
up €33,598 (+44.8%), from €74,999 to €108,597
- Gross operating margin -€9,464
down €9,464 (-3.8%), from €246,867 to €237,402
- Taxes -€6,714
down €6,714 (-16.7%), from €40,260 to €33,546
- Financial income +€5,523
up €5,523 (+1408.3%), from €392 to €5,915
- Financial charges +€3,483
up €3,483 (+64.5%), from €5,401 to €8,883
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 | €441,626 | €468,657 | +€27,031 | +6.1% |
| Fixed assets | 21/28 | €17,045 | €18,559 | +€1,514 | +8.9% |
| Tangible fixed assets | 22/27 | €10,921 | €10,935 | +€14 | +0.1% |
| Plant, machinery and equipment | 23 | €3,280 | €4,517 | +€1,237 | +37.7% |
| Furniture and vehicles | 24 | €918 | €482 | -€436 | -47.5% |
| Other tangible fixed assets | 26 | €6,723 | €5,936 | -€787 | -11.7% |
| Financial fixed assets | 28 | €6,124 | €7,624 | +€1,500 | +24.5% |
| Current assets | 29/58 | €424,581 | €450,098 | +€25,517 | +6.0% |
| Stocks and contracts in progress | 3 | €3,695 | €3,122 | -€574 | -15.5% |
| Stocks | 30/36 | €3,695 | €3,122 | -€574 | -15.5% |
| Amounts receivable within one year | 40/41 | €20,529 | €24,009 | +€3,480 | +17.0% |
| Trade receivables | 40 | €20,462 | €24,009 | +€3,548 | +17.3% |
| Other amounts receivable | 41 | €68 | €0 | -€68 | -100.0% |
| Current investments | 50/53 | €182,552 | €207,500 | +€24,948 | +13.7% |
| Cash at bank and in hand | 54/58 | €208,410 | €207,226 | -€1,184 | -0.6% |
| Deferred charges and accrued income | 490/1 | €9,395 | €8,241 | -€1,153 | -12.3% |
| Total equity and liabilities | 10/49 | €441,626 | €468,657 | +€27,031 | +6.1% |
| Equity | 10/15 | €353,784 | €440,770 | +€86,986 | +24.6% |
| Contributions | 10/11 | €20,286 | €20,286 | = | 0.0% |
| Reserves | 13 | €0 | €81,500 | +€81,500 | |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | - | €81,500 | +€81,500 | |
| Profit (loss) carried forward | 14 | €333,499 | €338,984 | +€5,486 | +1.6% |
| Amounts payable | 17/49 | €87,841 | €27,887 | -€59,955 | -68.3% |
| Amounts payable within one year | 42/48 | €87,081 | €27,887 | -€59,194 | -68.0% |
| Current portion of amounts payable after more than one year | 42 | €17,668 | €5,090 | -€12,577 | -71.2% |
| Trade debts | 44 | €10,058 | €5,527 | -€4,531 | -45.1% |
| Suppliers | 440/4 | €10,058 | €5,527 | -€4,531 | -45.1% |
| Advances received on contracts in progress | 46 | €19,112 | €0 | -€19,112 | -100.0% |
| Taxes, remuneration and social security | 45 | €40,243 | €17,270 | -€22,974 | -57.1% |
| Taxes | 450/3 | €35,815 | €11,009 | -€24,806 | -69.3% |
| Remuneration and social security | 454/9 | €4,428 | €6,261 | +€1,833 | +41.4% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €761 | €0 | -€761 | -100.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €74,999 | €108,597 | +€33,598 | +44.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,933 | €2,703 | +€770 | +39.9% |
| Other operating charges | 640/8 | €2,376 | €2,602 | +€226 | +9.5% |
| Gross operating margin | 9900 | €246,867 | €237,402 | -€9,464 | -3.8% |
| Operating profit (loss) | 9901 | €167,559 | €123,500 | -€44,059 | -26.3% |
| Financial income | 75/76B | €392 | €5,915 | +€5,523 | +1408.3% |
| Recurring financial income | 75 | €392 | €5,915 | +€5,523 | +1408.3% |
| Financial charges | 65/66B | €5,401 | €8,883 | +€3,483 | +64.5% |
| Recurring financial charges | 65 | €5,401 | €8,883 | +€3,483 | +64.5% |
| Profit (loss) for the period before taxes | 9903 | €162,551 | €120,532 | -€42,019 | -25.8% |
| Income taxes | 67/77 | €40,260 | €33,546 | -€6,714 | -16.7% |
| Profit (loss) for the period | 9904 | €122,291 | €86,986 | -€35,305 | -28.9% |
| Profit (loss) for the period to be appropriated | 9905 | €122,291 | €86,986 | -€35,305 | -28.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.