TOUNE: 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.
TOUNE
Largest movements
- Tangible fixed assets +€17,434
new in 2025: €17,434
- Cash +€6,680
up €6,680 (+55.4%), from €12,059 to €18,739
mainly Other debts (+€13,612) and Depreciation (+€3,690)
- Receivables within one year -€3,299
down €3,299 (-72.7%), from €4,539 to €1,240
of which Trade receivables: -€3,080
- Formation expenses -€562
no longer reported in 2025 (was €562)
- Other debts +€13,612
up €13,612 (+455%), from €2,992 to €16,605
- Profit (loss) carried forward +€3,336
up €3,336 (+38.9%), from €8,582 to €11,919
- Tax, wage and social debts +€2,321
up €2,321 (+106%), from €2,200 to €4,521
- Trade debts +€983
up €983 (+256%), from €385 to €1,367
- Depreciation +€3,287
up €3,287 (+815%), from €403 to €3,690
- Gross operating margin -€2,086
down €2,086 (-18.6%), from €11,218 to €9,132
- Taxes -€905
down €905 (-41.1%), from €2,200 to €1,295
- Other operating charges +€720
new in 2025: €720
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 | €17,159 | €37,412 | +€20,253 | +118% |
| Formation expenses | 20 | €562 | - | -€562 | |
| Fixed assets | 21/28 | - | €17,434 | +€17,434 | |
| Tangible fixed assets | 22/27 | - | €17,434 | +€17,434 | |
| Furniture and vehicles | 24 | - | €17,434 | +€17,434 | |
| Current assets | 29/58 | €16,598 | €19,978 | +€3,381 | +20.4% |
| Amounts receivable within one year | 40/41 | €4,539 | €1,240 | -€3,299 | -72.7% |
| Trade receivables | 40 | €4,320 | €1,240 | -€3,080 | -71.3% |
| Other amounts receivable | 41 | €219 | - | -€219 | |
| Cash at bank and in hand | 54/58 | €12,059 | €18,739 | +€6,680 | +55.4% |
| Total equity and liabilities | 10/49 | €17,159 | €37,412 | +€20,253 | +118% |
| Equity | 10/15 | €11,582 | €14,919 | +€3,336 | +28.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,582 | €11,919 | +€3,336 | +38.9% |
| Amounts payable | 17/49 | €5,577 | €22,493 | +€16,916 | +303% |
| Amounts payable within one year | 42/48 | €5,577 | €22,493 | +€16,916 | +303% |
| Trade debts | 44 | €385 | €1,367 | +€983 | +256% |
| Suppliers | 440/4 | €385 | €1,367 | +€983 | +256% |
| Taxes, remuneration and social security | 45 | €2,200 | €4,521 | +€2,321 | +106% |
| Taxes | 450/3 | €2,200 | €4,521 | +€2,321 | +106% |
| Other amounts payable | 47/48 | €2,992 | €16,605 | +€13,612 | +455% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €403 | €3,690 | +€3,287 | +815% |
| Other operating charges | 640/8 | - | €720 | +€720 | |
| Gross operating margin | 9900 | €11,218 | €9,132 | -€2,086 | -18.6% |
| Operating profit (loss) | 9901 | €10,815 | €4,722 | -€6,093 | -56.3% |
| Financial charges | 65/66B | €33 | €90 | +€58 | +178% |
| Recurring financial charges | 65 | €33 | €90 | +€58 | +178% |
| Profit (loss) for the period before taxes | 9903 | €10,782 | €4,631 | -€6,151 | -57.0% |
| Income taxes | 67/77 | €2,200 | €1,295 | -€905 | -41.1% |
| Profit (loss) for the period | 9904 | €8,582 | €3,336 | -€5,246 | -61.1% |
| Profit (loss) for the period to be appropriated | 9905 | €8,582 | €3,336 | -€5,246 | -61.1% |
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 15 October 2026 via checked.be.