TOVERTUINEN: 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.
TOVERTUINEN
Largest movements
- Receivables within one year -€3,238
down €3,238 (-31.3%), from €10,352 to €7,114
- Cash +€2,008
up €2,008 (+161%), from €1,248 to €3,256
mainly Receivables within one year (+€3,238) and Debts after one year (+€1,632)
- Stocks and contracts +€552
up €552 (+8.2%), from €6,767 to €7,319
- Tax, wage and social debts -€2,047
no longer reported in 2025 (was €2,047)
- Trade debts -€1,724
down €1,724 (-20.1%), from €8,588 to €6,864
- Debts after one year +€1,632
up €1,632 (+6.0%), from €27,159 to €28,791
- Profit (loss) carried forward +€1,461
up €1,461 (+4.6%), from -€31,612 to -€30,151
- Gross operating margin -€5,924
down €5,924 (-20.5%), from €28,838 to €22,914
- Other operating charges -€5,602
down €5,602 (-20.7%), from €27,055 to €21,453
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 | €18,577 | €17,899 | -€678 | -3.6% |
| Fixed assets | 21/28 | €210 | €210 | = | 0.0% |
| Tangible fixed assets | 22/27 | €210 | €210 | = | 0.0% |
| Plant, machinery and equipment | 23 | €210 | €210 | = | 0.0% |
| Current assets | 29/58 | €18,367 | €17,689 | -€678 | -3.7% |
| Stocks and contracts in progress | 3 | €6,767 | €7,319 | +€552 | +8.2% |
| Stocks | 30/36 | €6,767 | €7,319 | +€552 | +8.2% |
| Amounts receivable within one year | 40/41 | €10,352 | €7,114 | -€3,238 | -31.3% |
| Trade receivables | 40 | €10,352 | €7,114 | -€3,238 | -31.3% |
| Cash at bank and in hand | 54/58 | €1,248 | €3,256 | +€2,008 | +161% |
| Total equity and liabilities | 10/49 | €18,577 | €17,899 | -€678 | -3.6% |
| Equity | 10/15 | -€19,217 | -€17,756 | +€1,461 | +7.6% |
| Contributions | 10/11 | €12,395 | €12,395 | = | 0.0% |
| Capital | 10 | €12,395 | €12,395 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Uncalled capital | 101 | €6,197 | €6,197 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,612 | -€30,151 | +€1,461 | +4.6% |
| Amounts payable | 17/49 | €37,794 | €35,655 | -€2,139 | -5.7% |
| Amounts payable after more than one year | 17 | €27,159 | €28,791 | +€1,632 | +6.0% |
| Other amounts payable | 178/9 | €27,159 | €28,791 | +€1,632 | +6.0% |
| Amounts payable within one year | 42/48 | €10,635 | €6,864 | -€3,771 | -35.5% |
| Trade debts | 44 | €8,588 | €6,864 | -€1,724 | -20.1% |
| Suppliers | 440/4 | €8,588 | €6,864 | -€1,724 | -20.1% |
| Taxes, remuneration and social security | 45 | €2,047 | - | -€2,047 | |
| Taxes | 450/3 | €2,047 | - | -€2,047 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €213 | €0 | -€213 | -100% |
| Other operating charges | 640/8 | €27,055 | €21,453 | -€5,602 | -20.7% |
| Gross operating margin | 9900 | €28,838 | €22,914 | -€5,924 | -20.5% |
| Operating profit (loss) | 9901 | €1,570 | €1,461 | -€109 | -6.9% |
| Profit (loss) for the period before taxes | 9903 | €1,570 | €1,461 | -€109 | -6.9% |
| Profit (loss) for the period | 9904 | €1,570 | €1,461 | -€109 | -6.9% |
| Profit (loss) for the period to be appropriated | 9905 | €1,570 | €1,461 | -€109 | -6.9% |
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 16 October 2026 via checked.be.