IMMO TOSCA: 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.
IMMO TOSCA
Largest movements
- Tangible fixed assets -€11,831
down €11,831 (-5.2%), from €228,353 to €216,522
of which Land and buildings: -€9,513
- Profit (loss) carried forward +€22,764
up €22,764, from -€21,044 to €1,720
- Debts after one year -€19,133
down €19,133 (-13.2%), from €144,861 to €125,729
- Tax, wage and social debts -€10,606
down €10,606 (-88.4%), from €12,000 to €1,394
of which Remuneration and social security: -€12,000
- Advances received +€8,410
up €8,410 (+322.2%), from €2,610 to €11,021
- Trade debts -€6,777
down €6,777 (-39.6%), from €17,131 to €10,355
- Gross operating margin +€37,798
up €37,798 (+704.2%), from €5,367 to €43,166
- Turnover +€30,384
up €30,384 (+120.3%), from €25,248 to €55,632
- Purchases and services -€7,414
down €7,414 (-37.3%), from €19,880 to €12,466
- Depreciation -€2,484
down €2,484 (-13.2%), from €18,834 to €16,350
- Financial charges -€856
down €856 (-18.7%), from €4,586 to €3,730
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 | €262,876 | €254,622 | -€8,254 | -3.1% |
| Fixed assets | 21/28 | €260,353 | €248,522 | -€11,831 | -4.5% |
| Tangible fixed assets | 22/27 | €228,353 | €216,522 | -€11,831 | -5.2% |
| Land and buildings | 22 | €220,661 | €211,149 | -€9,513 | -4.3% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €7,692 | €5,374 | -€2,318 | -30.1% |
| Financial fixed assets | 28 | €32,000 | €32,000 | = | 0.0% |
| Current assets | 29/58 | €2,522 | €6,099 | +€3,577 | +141.8% |
| Amounts receivable within one year | 40/41 | €69 | €463 | +€393 | +567.8% |
| Trade receivables | 40 | - | €449 | +€449 | |
| Other amounts receivable | 41 | €69 | €13 | -€56 | -80.7% |
| Current investments | 50/53 | €1,085 | €1,621 | +€536 | +49.4% |
| Cash at bank and in hand | 54/58 | - | €2,323 | +€2,323 | |
| Deferred charges and accrued income | 490/1 | €1,368 | €1,693 | +€325 | +23.8% |
| Total equity and liabilities | 10/49 | €262,876 | €254,622 | -€8,254 | -3.1% |
| Equity | 10/15 | €40,317 | €61,601 | +€21,284 | +52.8% |
| Contributions | 10/11 | €21,000 | €21,000 | = | 0.0% |
| Revaluation surpluses | 12 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €10,361 | €8,881 | -€1,480 | -14.3% |
| Tax-exempt reserves | 132 | €10,361 | €8,881 | -€1,480 | -14.3% |
| Profit (loss) carried forward | 14 | -€21,044 | €1,720 | +€22,764 | |
| Provisions and deferred taxes | 16 | €3,454 | €2,960 | -€493 | -14.3% |
| Deferred taxes | 168 | €3,454 | €2,960 | -€493 | -14.3% |
| Amounts payable | 17/49 | €219,105 | €190,061 | -€29,044 | -13.3% |
| Amounts payable after more than one year | 17 | €144,861 | €125,729 | -€19,133 | -13.2% |
| Financial debts | 170/4 | €144,861 | €125,729 | -€19,133 | -13.2% |
| Amounts payable within one year | 42/48 | €74,244 | €64,332 | -€9,912 | -13.4% |
| Current portion of amounts payable after more than one year | 42 | €19,322 | €19,983 | +€661 | +3.4% |
| Financial debts | 43 | €350 | - | -€350 | |
| Credit institutions | 430/8 | €350 | - | -€350 | |
| Trade debts | 44 | €17,131 | €10,355 | -€6,777 | -39.6% |
| Suppliers | 440/4 | €17,131 | €10,355 | -€6,777 | -39.6% |
| Advances received on contracts in progress | 46 | €2,610 | €11,021 | +€8,410 | +322.2% |
| Taxes, remuneration and social security | 45 | €12,000 | €1,394 | -€10,606 | -88.4% |
| Taxes | 450/3 | - | €1,394 | +€1,394 | |
| Remuneration and social security | 454/9 | €12,000 | - | -€12,000 | |
| Other amounts payable | 47/48 | €22,830 | €21,580 | -€1,250 | -5.5% |
| Turnover | 70 | €25,248 | €55,632 | +€30,384 | +120.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €19,880 | €12,466 | -€7,414 | -37.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,834 | €16,350 | -€2,484 | -13.2% |
| Other operating charges | 640/8 | €2,662 | €2,296 | -€366 | -13.8% |
| Non-recurring operating charges | 66A | €125 | - | -€125 | |
| Gross operating margin | 9900 | €5,367 | €43,166 | +€37,798 | +704.2% |
| Operating profit (loss) | 9901 | -€16,254 | €24,520 | +€40,774 | |
| Financial charges | 65/66B | €4,586 | €3,730 | -€856 | -18.7% |
| Recurring financial charges | 65 | €4,586 | €3,730 | -€856 | -18.7% |
| Profit (loss) for the period before taxes | 9903 | -€20,840 | €20,790 | +€41,630 | |
| Transfer from deferred taxes | 780 | €493 | €493 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€20,346 | €21,284 | +€41,630 | |
| Transfer from tax-exempt reserves | 789 | €1,480 | €1,480 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,866 | €22,764 | +€41,630 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.