ToFi Jan: 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.
ToFi Jan
Largest movements
- Cash -€36,258
down €36,258 (-85.4%), from €42,449 to €6,190
mainly Other debts (-€40,521) and Contributions, distributions and other (-€17,425)
- Tangible fixed assets -€10,283
down €10,283 (-31.9%), from €32,257 to €21,974
of which Furniture and vehicles: -€9,859
- Receivables within one year +€1,863
up €1,863 (+17.2%), from €10,804 to €12,667
of which Other amounts receivable: +€2,573
- Other debts -€40,521
down €40,521 (-57.9%), from €70,013 to €29,492
- Tax, wage and social debts -€4,960
down €4,960 (-39.8%), from €12,450 to €7,489
of which Taxes: -€4,976
- Gross operating margin -€765
down €765 (-2.1%), from €35,729 to €34,965
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 | €85,510 | €40,832 | -€44,679 | -52.2% |
| Fixed assets | 21/28 | €32,257 | €21,974 | -€10,283 | -31.9% |
| Tangible fixed assets | 22/27 | €32,257 | €21,974 | -€10,283 | -31.9% |
| Furniture and vehicles | 24 | €31,040 | €21,181 | -€9,859 | -31.8% |
| Other tangible fixed assets | 26 | €1,217 | €793 | -€424 | -34.8% |
| Current assets | 29/58 | €53,253 | €18,857 | -€34,396 | -64.6% |
| Amounts receivable within one year | 40/41 | €10,804 | €12,667 | +€1,863 | +17.2% |
| Trade receivables | 40 | €9,146 | €8,436 | -€711 | -7.8% |
| Other amounts receivable | 41 | €1,658 | €4,232 | +€2,573 | +155.2% |
| Cash at bank and in hand | 54/58 | €42,449 | €6,190 | -€36,258 | -85.4% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €85,510 | €40,832 | -€44,679 | -52.2% |
| Equity | 10/15 | €500 | €500 | = | 0.0% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €85,010 | €40,332 | -€44,679 | -52.6% |
| Amounts payable within one year | 42/48 | €83,397 | €38,063 | -€45,334 | -54.4% |
| Trade debts | 44 | €934 | €1,081 | +€147 | +15.8% |
| Suppliers | 440/4 | €934 | €1,081 | +€147 | +15.8% |
| Taxes, remuneration and social security | 45 | €12,450 | €7,489 | -€4,960 | -39.8% |
| Taxes | 450/3 | €9,697 | €4,721 | -€4,976 | -51.3% |
| Remuneration and social security | 454/9 | €2,753 | €2,768 | +€15 | +0.6% |
| Other amounts payable | 47/48 | €70,013 | €29,492 | -€40,521 | -57.9% |
| Accrued charges and deferred income | 492/3 | €1,613 | €2,269 | +€655 | +40.6% |
| Non-recurring operating income | 76A | €2,272 | €0 | -€2,272 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,441 | €10,283 | -€158 | -1.5% |
| Other operating charges | 640/8 | €561 | €520 | -€41 | -7.3% |
| Gross operating margin | 9900 | €35,729 | €34,965 | -€765 | -2.1% |
| Operating profit (loss) | 9901 | €24,727 | €24,162 | -€565 | -2.3% |
| Financial charges | 65/66B | €2,386 | €2,311 | -€76 | -3.2% |
| Recurring financial charges | 65 | €2,386 | €2,311 | -€76 | -3.2% |
| Profit (loss) for the period before taxes | 9903 | €22,341 | €21,851 | -€490 | -2.2% |
| Income taxes | 67/77 | €4,342 | €4,427 | +€85 | +1.9% |
| Profit (loss) for the period | 9904 | €17,999 | €17,425 | -€574 | -3.2% |
| Profit (loss) for the period to be appropriated | 9905 | €17,999 | €17,425 | -€574 | -3.2% |
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.