LA TOSCANE: 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.
LA TOSCANE
Largest movements
- Receivables within one year +€4,948
up €4,948 (+6.0%), from €82,156 to €87,105
of which Other amounts receivable: +€82,437
- Equity +€4,948
up €4,948 (+5.9%), from €83,791 to €88,739
of which Contributions: +€6,200
- Gross operating margin -€4,760
down €4,760 (-100.0%), from €4,760 to €0
From the 2020 result to the 2022 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2020 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €84,896 | €89,844 | +€4,948 | +5.8% |
| Fixed assets | 21/28 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | - | €0 | = | |
| Furniture and vehicles | 24 | - | €0 | = | |
| Current assets | 29/58 | €84,896 | €89,844 | +€4,948 | +5.8% |
| Amounts receivable within one year | 40/41 | €82,156 | €87,105 | +€4,948 | +6.0% |
| Trade receivables | 40 | - | €4,667 | +€4,667 | |
| Other amounts receivable | 41 | - | €82,437 | +€82,437 | |
| Cash at bank and in hand | 54/58 | €2,739 | €2,739 | = | 0.0% |
| Total equity and liabilities | 10/49 | €84,896 | €89,844 | +€4,948 | +5.8% |
| Equity | 10/15 | €83,791 | €88,739 | +€4,948 | +5.9% |
| Contributions | 10/11 | - | €6,200 | +€6,200 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | - | €1,860 | +€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | €75,731 | €80,679 | +€4,948 | +6.5% |
| Amounts payable | 17/49 | €1,105 | €1,105 | = | 0.0% |
| Amounts payable within one year | 42/48 | €1,105 | €1,105 | = | 0.0% |
| Trade debts | 44 | €1,105 | €1,105 | = | 0.0% |
| Suppliers | 440/4 | - | €1,105 | +€1,105 | |
| Gross operating margin | 9900 | €4,760 | €0 | -€4,760 | -100.0% |
| Operating profit (loss) | 9901 | -€494 | €0 | +€494 | |
| Recurring financial charges | 65 | €170 | - | -€170 | |
| Profit (loss) for the period before taxes | 9903 | -€664 | €0 | +€664 | |
| Profit (loss) for the period | 9904 | -€664 | €0 | +€664 | |
| Profit (loss) for the period to be appropriated | 9905 | -€664 | €0 | +€664 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2020 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.