Towisi: 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.
Towisi
Largest movements
- Cash +€76,375
up €76,375 (+1157.7%), from €6,597 to €82,972
mainly Receivables within one year (+€43,164) and Net result for the year (+€30,330)
- Receivables within one year -€43,164
down €43,164 (-88.6%), from €48,739 to €5,575
of which Other amounts receivable: -€42,215
- Tangible fixed assets -€14,288
down €14,288 (-44.4%), from €32,201 to €17,913
of which Furniture and vehicles: -€14,571
- Reserves +€30,300
up €30,300 (+65.7%), from €46,100 to €76,400
- Debts after one year -€7,805
down €7,805 (-100.0%), from €7,805 to €0
- Current portion of long-term debt -€7,268
down €7,268 (-48.2%), from €15,073 to €7,805
- Tax, wage and social debts +€4,090
up €4,090 (+32.0%), from €12,763 to €16,853
- Gross operating margin -€2,689
down €2,689 (-4.6%), from €58,791 to €56,102
- Financial charges -€1,363
down €1,363 (-59.0%), from €2,311 to €949
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 | €87,538 | €106,587 | +€19,049 | +21.8% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €32,201 | €17,913 | -€14,288 | -44.4% |
| Tangible fixed assets | 22/27 | €32,201 | €17,913 | -€14,288 | -44.4% |
| Plant, machinery and equipment | 23 | €2,247 | €1,997 | -€251 | -11.2% |
| Furniture and vehicles | 24 | €28,758 | €14,187 | -€14,571 | -50.7% |
| Other tangible fixed assets | 26 | €1,196 | €1,729 | +€533 | +44.6% |
| Current assets | 29/58 | €55,337 | €88,674 | +€33,338 | +60.2% |
| Amounts receivable within one year | 40/41 | €48,739 | €5,575 | -€43,164 | -88.6% |
| Trade receivables | 40 | €949 | €0 | -€949 | -100.0% |
| Other amounts receivable | 41 | €47,791 | €5,575 | -€42,215 | -88.3% |
| Cash at bank and in hand | 54/58 | €6,597 | €82,972 | +€76,375 | +1157.7% |
| Deferred charges and accrued income | 490/1 | - | €127 | +€127 | |
| Total equity and liabilities | 10/49 | €87,538 | €106,587 | +€19,049 | +21.8% |
| Equity | 10/15 | €51,122 | €81,452 | +€30,330 | +59.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €46,100 | €76,400 | +€30,300 | +65.7% |
| Distributable reserves | 133 | €46,100 | €76,400 | +€30,300 | +65.7% |
| Profit (loss) carried forward | 14 | €22 | €52 | +€30 | +140.5% |
| Amounts payable | 17/49 | €36,416 | €25,135 | -€11,281 | -31.0% |
| Amounts payable after more than one year | 17 | €7,805 | €0 | -€7,805 | -100.0% |
| Financial debts | 170/4 | €7,805 | €0 | -€7,805 | -100.0% |
| Amounts payable within one year | 42/48 | €28,400 | €24,679 | -€3,721 | -13.1% |
| Current portion of amounts payable after more than one year | 42 | €15,073 | €7,805 | -€7,268 | -48.2% |
| Trade debts | 44 | €564 | €22 | -€543 | -96.1% |
| Suppliers | 440/4 | €564 | €22 | -€543 | -96.1% |
| Taxes, remuneration and social security | 45 | €12,763 | €16,853 | +€4,090 | +32.0% |
| Taxes | 450/3 | €12,763 | €16,853 | +€4,090 | +32.0% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €211 | €456 | +€245 | +115.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,041 | €17,758 | -€283 | -1.6% |
| Other operating charges | 640/8 | €440 | €463 | +€23 | +5.2% |
| Non-recurring operating charges | 66A | €1,038 | €0 | -€1,038 | -100.0% |
| Gross operating margin | 9900 | €58,791 | €56,102 | -€2,689 | -4.6% |
| Operating profit (loss) | 9901 | €39,272 | €37,881 | -€1,391 | -3.5% |
| Financial income | 75/76B | €1,676 | €1,751 | +€75 | +4.5% |
| Recurring financial income | 75 | €1,676 | €1,751 | +€75 | +4.5% |
| Financial charges | 65/66B | €2,311 | €949 | -€1,363 | -59.0% |
| Recurring financial charges | 65 | €2,311 | €949 | -€1,363 | -59.0% |
| Profit (loss) for the period before taxes | 9903 | €38,636 | €38,683 | +€47 | +0.1% |
| Income taxes | 67/77 | €8,663 | €8,353 | -€310 | -3.6% |
| Profit (loss) for the period | 9904 | €29,973 | €30,330 | +€357 | +1.2% |
| Profit (loss) for the period to be appropriated | 9905 | €29,973 | €30,330 | +€357 | +1.2% |
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 4 October 2026 via checked.be.