IL TOSCANINO: what changed
IL TOSCANINO
Largest movements
- Cash -€4,403
down €4,403 (-10.0%), from €44,103 to €39,700
mainly Trade debts (-€17,060) and Net result for the year (-€5,342)
- Stocks and contracts -€4,000
down €4,000 (-53.0%), from €7,550 to €3,550
- Receivables within one year -€3,966
down €3,966 (-6.2%), from €63,624 to €59,658
of which Other amounts receivable: -€3,780
- Tangible fixed assets -€2,132
down €2,132 (-78.1%), from €2,731 to €599
- Trade debts -€17,060
down €17,060 (-81.2%), from €21,013 to €3,953
- Tax, wage and social debts +€9,901
up €9,901 (+52.8%), from €18,762 to €28,663
of which Taxes: +€23,779
- Profit (loss) carried forward -€5,342
down €5,342 (-7.6%), from €70,733 to €65,391
- Other debts -€2,000
no longer reported in 2025 (was €2,000)
- Gross operating margin +€14,247
up €14,247 (+83.0%), from €17,164 to €31,411
- Taxes -€3,330
no longer reported in 2025 (was €3,330)
- Financial income -€2,044
down €2,044 (-95.5%), from €2,141 to €97
- Financial charges -€1,587
down €1,587 (-99.1%), from €1,602 to €15
- Other operating charges +€898
up €898 (+65.6%), from €1,368 to €2,266
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €118,008 | €103,507 | -€14,501 | -12.3% |
| Fixed assets | 21/28 | €2,731 | €599 | -€2,132 | -78.1% |
| Tangible fixed assets | 22/27 | €2,731 | €599 | -€2,132 | -78.1% |
| Plant, machinery and equipment | 23 | €2,731 | €599 | -€2,132 | -78.1% |
| Current assets | 29/58 | €115,277 | €102,908 | -€12,369 | -10.7% |
| Stocks and contracts in progress | 3 | €7,550 | €3,550 | -€4,000 | -53.0% |
| Stocks | 30/36 | €7,550 | €3,550 | -€4,000 | -53.0% |
| Amounts receivable within one year | 40/41 | €63,624 | €59,658 | -€3,966 | -6.2% |
| Trade receivables | 40 | €733 | €547 | -€186 | -25.4% |
| Other amounts receivable | 41 | €62,891 | €59,111 | -€3,780 | -6.0% |
| Cash at bank and in hand | 54/58 | €44,103 | €39,700 | -€4,403 | -10.0% |
| Total equity and liabilities | 10/49 | €118,008 | €103,507 | -€14,501 | -12.3% |
| Equity | 10/15 | €76,233 | €70,891 | -€5,342 | -7.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Capital | 10 | €5,000 | €5,000 | = | 0.0% |
| Issued capital | 100 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €500 | €500 | = | 0.0% |
| Distributable reserves | 133 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €70,733 | €65,391 | -€5,342 | -7.6% |
| Amounts payable | 17/49 | €41,775 | €32,616 | -€9,159 | -21.9% |
| Amounts payable within one year | 42/48 | €41,775 | €32,616 | -€9,159 | -21.9% |
| Trade debts | 44 | €21,013 | €3,953 | -€17,060 | -81.2% |
| Suppliers | 440/4 | €21,013 | €3,953 | -€17,060 | -81.2% |
| Taxes, remuneration and social security | 45 | €18,762 | €28,663 | +€9,901 | +52.8% |
| Taxes | 450/3 | - | €23,779 | +€23,779 | |
| Remuneration and social security | 454/9 | €18,762 | €4,884 | -€13,878 | -74.0% |
| Other amounts payable | 47/48 | €2,000 | - | -€2,000 | |
| Remuneration, social security and pensions | 62 | €31,737 | €32,437 | +€700 | +2.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,439 | €2,132 | -€307 | -12.6% |
| Other operating charges | 640/8 | €1,368 | €2,266 | +€898 | +65.6% |
| Gross operating margin | 9900 | €17,164 | €31,411 | +€14,247 | +83.0% |
| Operating profit (loss) | 9901 | -€18,380 | -€5,424 | +€12,956 | +70.5% |
| Financial income | 75/76B | €2,141 | €97 | -€2,044 | -95.5% |
| Recurring financial income | 75 | €2,141 | €97 | -€2,044 | -95.5% |
| Financial charges | 65/66B | €1,602 | €15 | -€1,587 | -99.1% |
| Recurring financial charges | 65 | €1,602 | €15 | -€1,587 | -99.1% |
| Profit (loss) for the period before taxes | 9903 | -€17,841 | -€5,342 | +€12,499 | +70.1% |
| Income taxes | 67/77 | €3,330 | - | -€3,330 | |
| Profit (loss) for the period | 9904 | -€21,171 | -€5,342 | +€15,829 | +74.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€21,171 | -€5,342 | +€15,829 | +74.8% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.