TOUERIS: 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.
TOUERIS
Largest movements
- Cash +€11,237
up €11,237 (+84.1%), from €13,364 to €24,601
mainly Net result for the year (+€10,607) and Tax, wage and social debts (+€4,305)
- Receivables within one year +€4,072
up €4,072 (+48.6%), from €8,383 to €12,455
- Tangible fixed assets -€398
down €398 (-41.7%), from €955 to €557
- Reserves +€10,607
up €10,607 (+74.7%), from €14,203 to €24,810
- Tax, wage and social debts +€4,305
up €4,305 (+50.7%), from €8,498 to €12,803
- Gross operating margin -€9,774
down €9,774 (-39.8%), from €24,578 to €14,803
- Taxes -€4,194
down €4,194 (-49.3%), from €8,498 to €4,305
- Depreciation -€1,429
down €1,429 (-78.2%), from €1,827 to €398
- Financial income +€565
new in 2025: €565
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 | €22,702 | €37,613 | +€14,911 | +65.7% |
| Fixed assets | 21/28 | €955 | €557 | -€398 | -41.7% |
| Tangible fixed assets | 22/27 | €955 | €557 | -€398 | -41.7% |
| Plant, machinery and equipment | 23 | €955 | €557 | -€398 | -41.7% |
| Current assets | 29/58 | €21,747 | €37,056 | +€15,309 | +70.4% |
| Amounts receivable within one year | 40/41 | €8,383 | €12,455 | +€4,072 | +48.6% |
| Other amounts receivable | 41 | €8,383 | €12,455 | +€4,072 | +48.6% |
| Cash at bank and in hand | 54/58 | €13,364 | €24,601 | +€11,237 | +84.1% |
| Total equity and liabilities | 10/49 | €22,702 | €37,613 | +€14,911 | +65.7% |
| Equity | 10/15 | €14,204 | €24,810 | +€10,606 | +74.7% |
| Contributions | 10/11 | €1 | - | -€1 | |
| Reserves | 13 | €14,203 | €24,810 | +€10,607 | +74.7% |
| Distributable reserves | 133 | €14,203 | €24,810 | +€10,607 | +74.7% |
| Amounts payable | 17/49 | €8,498 | €12,803 | +€4,305 | +50.7% |
| Amounts payable within one year | 42/48 | €8,498 | €12,803 | +€4,305 | +50.7% |
| Taxes, remuneration and social security | 45 | €8,498 | €12,803 | +€4,305 | +50.7% |
| Taxes | 450/3 | €8,498 | €12,803 | +€4,305 | +50.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,827 | €398 | -€1,429 | -78.2% |
| Gross operating margin | 9900 | €24,578 | €14,803 | -€9,774 | -39.8% |
| Operating profit (loss) | 9901 | €22,751 | €14,405 | -€8,346 | -36.7% |
| Financial income | 75/76B | - | €565 | +€565 | |
| Recurring financial income | 75 | - | €565 | +€565 | |
| Financial charges | 65/66B | €50 | €58 | +€8 | +16.7% |
| Recurring financial charges | 65 | €50 | €58 | +€8 | +16.7% |
| Profit (loss) for the period before taxes | 9903 | €22,701 | €14,912 | -€7,789 | -34.3% |
| Income taxes | 67/77 | €8,498 | €4,305 | -€4,194 | -49.3% |
| Profit (loss) for the period | 9904 | €14,203 | €10,607 | -€3,596 | -25.3% |
| Profit (loss) for the period to be appropriated | 9905 | €14,203 | €10,607 | -€3,596 | -25.3% |
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 12 October 2026 via checked.be.