TOWI: 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.
TOWI
Largest movements
- Receivables within one year +€7,839
up €7,839 (+95.3%), from €8,222 to €16,061
of which Other amounts receivable: +€9,049
- Cash -€5,520
down €5,520 (-77.4%), from €7,136 to €1,616
mainly Receivables within one year (-€7,839) and Tax, wage and social debts (-€455)
- Deferred charges and accrued income +€416
up €416 (+64.0%), from €650 to €1,066
- Trade debts +€2,343
up €2,343 (+112%), from €2,096 to €4,438
- Profit (loss) carried forward +€846
up €846 (+6.8%), from -€12,494 to -€11,648
- Tax, wage and social debts -€455
down €455 (-4.3%), from €10,467 to €10,012
of which Taxes: -€486
- Gross operating margin +€14,455
up €14,455, from -€10,167 to €4,288
- Taxes +€1,075
up €1,075 (+496%), from €217 to €1,292
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 | €16,008 | €18,742 | +€2,734 | +17.1% |
| Current assets | 29/58 | €16,008 | €18,742 | +€2,734 | +17.1% |
| Amounts receivable within one year | 40/41 | €8,222 | €16,061 | +€7,839 | +95.3% |
| Trade receivables | 40 | €1,210 | €0 | -€1,210 | -100% |
| Other amounts receivable | 41 | €7,012 | €16,061 | +€9,049 | +129% |
| Cash at bank and in hand | 54/58 | €7,136 | €1,616 | -€5,520 | -77.4% |
| Deferred charges and accrued income | 490/1 | €650 | €1,066 | +€416 | +64.0% |
| Total equity and liabilities | 10/49 | €16,008 | €18,742 | +€2,734 | +17.1% |
| Equity | 10/15 | €3,446 | €4,292 | +€846 | +24.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €13,940 | €13,940 | = | 0.0% |
| Distributable reserves | 133 | €13,940 | €13,940 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,494 | -€11,648 | +€846 | +6.8% |
| Amounts payable | 17/49 | €12,562 | €14,450 | +€1,888 | +15.0% |
| Amounts payable within one year | 42/48 | €12,562 | €14,450 | +€1,888 | +15.0% |
| Trade debts | 44 | €2,096 | €4,438 | +€2,343 | +112% |
| Suppliers | 440/4 | €2,096 | €4,438 | +€2,343 | +112% |
| Taxes, remuneration and social security | 45 | €10,467 | €10,012 | -€455 | -4.3% |
| Taxes | 450/3 | €6,414 | €5,929 | -€486 | -7.6% |
| Remuneration and social security | 454/9 | €4,052 | €4,083 | +€31 | +0.8% |
| Other operating charges | 640/8 | €899 | €994 | +€95 | +10.5% |
| Gross operating margin | 9900 | -€10,167 | €4,288 | +€14,455 | |
| Operating profit (loss) | 9901 | -€11,066 | €3,294 | +€14,360 | |
| Financial income | 75/76B | €499 | €577 | +€78 | +15.6% |
| Recurring financial income | 75 | €499 | €577 | +€78 | +15.6% |
| Financial charges | 65/66B | €1,711 | €1,733 | +€22 | +1.3% |
| Recurring financial charges | 65 | €1,711 | €1,733 | +€22 | +1.3% |
| Profit (loss) for the period before taxes | 9903 | -€12,277 | €2,138 | +€14,416 | |
| Income taxes | 67/77 | €217 | €1,292 | +€1,075 | +496% |
| Profit (loss) for the period | 9904 | -€12,494 | €846 | +€13,340 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,494 | €846 | +€13,340 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.