IMMO TOSA: 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.
IMMO TOSA
Largest movements
- Tangible fixed assets -€5,919
down €5,919 (-5.6%), from €105,417 to €99,498
- Cash +€1,630
new in 2025: €1,630
mainly Depreciation (+€5,919) and Trade debts (+€1,721)
- Other debts -€5,373
down €5,373 (-39.0%), from €13,789 to €8,416
- Trade debts +€1,721
up €1,721 (+36.8%), from €4,674 to €6,395
- Turnover -€9,780
no longer reported in 2025 (was €9,780)
- Purchases and services -€2,330
no longer reported in 2025 (was €2,330)
- Other operating charges -€1,809
down €1,809 (-56.2%), from €3,218 to €1,409
- Taxes -€414
no longer reported in 2025 (was €414)
- Gross operating margin -€280
down €280 (-3.8%), from €7,450 to €7,170
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 | €106,167 | €101,878 | -€4,289 | -4.0% |
| Fixed assets | 21/28 | €105,417 | €99,498 | -€5,919 | -5.6% |
| Tangible fixed assets | 22/27 | €105,417 | €99,498 | -€5,919 | -5.6% |
| Land and buildings | 22 | €105,417 | €99,498 | -€5,919 | -5.6% |
| Current assets | 29/58 | €750 | €2,380 | +€1,630 | +217% |
| Amounts receivable within one year | 40/41 | €750 | €750 | = | 0.0% |
| Other amounts receivable | 41 | €750 | €750 | = | 0.0% |
| Cash at bank and in hand | 54/58 | - | €1,630 | +€1,630 | |
| Total equity and liabilities | 10/49 | €106,167 | €101,878 | -€4,289 | -4.0% |
| Equity | 10/15 | €78,261 | €78,025 | -€237 | -0.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | - | -€18,592 | |
| Issued capital | 100 | €18,592 | - | -€18,592 | |
| Revaluation surpluses | 12 | €100,595 | €100,595 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€40,926 | -€41,162 | -€237 | -0.6% |
| Amounts payable | 17/49 | €27,905 | €23,853 | -€4,052 | -14.5% |
| Amounts payable within one year | 42/48 | €27,905 | €23,853 | -€4,052 | -14.5% |
| Trade debts | 44 | €4,674 | €6,395 | +€1,721 | +36.8% |
| Suppliers | 440/4 | €4,674 | €6,395 | +€1,721 | +36.8% |
| Taxes, remuneration and social security | 45 | €9,442 | €9,042 | -€400 | -4.2% |
| Taxes | 450/3 | €5,511 | €5,511 | = | 0.0% |
| Remuneration and social security | 454/9 | €3,931 | €3,531 | -€400 | -10.2% |
| Other amounts payable | 47/48 | €13,789 | €8,416 | -€5,373 | -39.0% |
| Turnover | 70 | €9,780 | - | -€9,780 | |
| Goods, raw materials, services and sundry goods | 60/61 | €2,330 | - | -€2,330 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,763 | €5,919 | +€155 | +2.7% |
| Other operating charges | 640/8 | €3,218 | €1,409 | -€1,809 | -56.2% |
| Gross operating margin | 9900 | €7,450 | €7,170 | -€280 | -3.8% |
| Operating profit (loss) | 9901 | -€1,531 | -€157 | +€1,374 | +89.7% |
| Financial charges | 65/66B | €234 | €80 | -€155 | -66.1% |
| Recurring financial charges | 65 | €234 | €80 | -€155 | -66.1% |
| Profit (loss) for the period before taxes | 9903 | -€1,766 | -€237 | +€1,529 | +86.6% |
| Income taxes | 67/77 | €414 | - | -€414 | |
| Profit (loss) for the period | 9904 | -€2,179 | -€237 | +€1,942 | +89.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,179 | -€237 | +€1,942 | +89.1% |
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 24 October 2026 via checked.be.